employer obligations & practical tips for accountants who are providing payroll and super services.

In this unit, we cover:

What’s super payable on?
- Ordinary Time Earnings (OTE)
- Employee vs Contractor
Super Choice & Default Employee Super Funds
Super guarantee & SGC
- Lodging an SGC statement
- Penalties & Remission
ATO Small Business Super Clearing House (SBSCH)
- Eligibility
- Process
Other clearing house options
Salary sacrifice & superannuation
Deductibility of superannuation payments
Deadlines & other admin
- Due dates for paying super
- Reporting via STP
- Payday super from 1 July 2026

Download resources below.

Date recorded: 26 September 2024

24:T451,

Getting employer super contributions right is complex but crucial! We cover employer obligations & practical tips for accountants who are providing payroll and super services.

In this unit, we cover:

What’s super payable on?
- Ordinary Time Earnings (OTE)
- Employee vs Contractor
Super Choice & Default Employee Super Funds
Super guarantee & SGC
- Lodging an SGC statement
- Penalties & Remission
ATO Small Business Super Clearing House (SBSCH)
- Eligibility
- Process
Other clearing house options
Salary sacrifice & superannuation
Deductibility of superannuation payments
Deadlines & other admin
- Due dates for paying super
- Reporting via STP
- Payday super from 1 July 2026

Download resources below.

Date recorded: 26 September 2024

You're not signed in!