Bonuses paid by overseas parent company

[#1]

I would like to know if bonus paid by parent foreign company is subject to super guarantee?

[#2 · Accepted solution]

Hi @QA,

Welcome to ATO Community and thanks for your question! We can provide with general information on our forum.

If the bonus was earned as part of ordinary times earnings, then yes, it would be subject to super guarantee charge.  We have a checklist available on our website that will help you identify what payments are considered part of OTE for super guarantee purposes.

I hope this helps, @JodieM