If an employee is receiving work cover in Queensland and is employed under the Building and Construction General Award are superannuation payments requirement to be paid by the employer and does the employee continue to accrue annual leave?
G'day @Michael1234 👋
Questions about the Award should be directed to the Fair Work Ombudsman, not the ATO 🤓
For example, clause 28.5 of that Award stipulates that employers must pay super contributions on all paid leave and item (b) specifically requires you to pay super on workers' compensation absences.
However, that super is not super guarantee, as paid absences for workers' compensation are not ordinary time earnings, as per the ATO guidance. It is additional industrial super. It's not taken into consideration for the quarterly Maximum Contribution Base.
For leave accrual requirements, you need to contact the relevant state/territory/commonwealth workcover regulator. They determine leave accrual rules during a WC absence 😉
Payroll is complex 😵
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