Examples of calculating the super guarantee charge

Examples of the employee's calculation worksheet

These examples use the Employee calculation worksheet (NAT 72392) to work out the following:

  • super guarantee shortfall
  • choice liability
  • late payment offset.

The step references in the examples below refer to the steps in the worksheet - for example, 'Step 1 (A): Employee quarterly information' relates to step 1 (A) in the worksheet.

Last modified: 13 Sep 2016QC 17278