* Separately reportable. Do not include in Gross Payments
# Do not include these payments if the fringe benefit is not a quantifiable monetary value
Also note Superannuation is not required if:
- The employee earns less than $450 of gross payments in a given month
(please review award as this can vary dependent on the award);
- The employee is under 18 and working less than 30 hours per week.
Note: also for Return to Work SA and payroll tax purposes, all superannuation contributions are included in employee remuneration.
For Return to Work SA, total remuneration reported is to include apprentices and eligible trainees in addition to the separate disclosure of amounts paid to apprentices and eligible trainees.
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The information provided in this fact sheet does not constitute advice. The information is of a general nature only and does not take into account your individual financial circumstances. We recommend that you contact Brentnalls SA to discuss your particular requirements or circumstances. This information should be used in conjunction with a review of the particular industry award. Current as of 1 July 2020.