Employer contributions must be made on behalf of your employees while your employees remain in your employment. This includes employees who are on:
- annual, sick/carer’s, compassionate or long-service leave, or
- workers’ compensation, if the employee is performing duties while still injured.
This does NOT include:
- payments made in respect of jury service or accident make-up pay under the provisions of a relevant award or industrial agreement,
- parental leave, or
- workers’ compensation payments, where the employee is not performing services.
If an employee is absent without pay, generally no employer contributions are payable.
For more information, visit the Australian Taxation Office (ATO) website at www.ato.gov.au and access the Superannuation Guarantee decision tool.