You have not paid any super for your employee for the quarter


Luke Kite is an employee of Tree Pty Ltd during the quarter ended 31 December 2009. Tree Pty Ltd has not paid any super contributions for Luke for the quarter. His shortfall is worked out on his total salary or wages for the quarter.

Step 1 (A): Employee quarterly information

Q4 What is the employee's total salary or wages for the quarter, limited to the maximum contribution base?

As Tree Pty Ltd did not pay any super contributions for Luke, this is the only information they must use to work out his super guarantee shortfall.

Label D on the worksheet

Step 1 (B): Simple calculation of employee super guarantee shortfall

Work out the employee's super guarantee shortfall amount (excluding choice).

Copy this amount to question 15 (label H) on the statement.

There is no choice liability for this employee. Write '0' at question 17 (label I) on the statement.

Copy the amount from question 15 (label H) to question 18 (label J) on the statement.

The super guarantee contribution rate is 9.5% of the employee's earnings base. You must use ordinary times earnings to calculate the minimum super guarantee contribution for each eligible employee.

End of example
Last modified: 13 Sep 2016QC 17278