Are Long Service Award and Spot Award subject to superannuation?
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Hiya @AUPayroll 👋
Could you provide more information on what you mean by "long service award" and "spot award"?
Given that superannuation guarantee is calculated on ordinary time earnings (OTE), that represents a subset of payments in respect of the ordinary hours of work, perhaps you mean long service leave? Whole awards aren't something subject to SG.
Under the SG legislation, long service leave paid absences are OTE, as is cashout of LSL in service. However, unused LSL on termination is not OTE, so no SG is payable on that. Refer to SGR 2009/2 paragraphs 32, 36 and 24.
I can't guess at what you meant by "spot award" 🤔
Deanne
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