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  • 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