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ABA Tech Talk
Is annual leave loading subject to the superannuation guarantee? Yes, no, maybe it changed…The ATO publish the Ordinary Time Earnings (OTE) Checklist as a guide. Read more: https://www.ato.gov.au/Business/Super-for-employers/How-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/
A common curly question we get from members is whether annual leave loading attracts super. The answer is less clear-cut than you might think.
Read more:
ABN Bookkeepers Knowledge Base – Edition 66
