New Rulings: Super Salary Sacrifice & Calculations
By Jennie Claringbold

From 1 January 2020, if you make super contributions for your employee under an effective salary sacrifice arrangement:

• you must calculate your super guarantee obligation based on your employee's ordinary time earnings base
• you cannot count salary sacrifice contributions towards the minimum amount of super guarantee you have to pay

The quarterly super guarantee payment due dates apply only to the minimum required SG contribution. For more information click here.

For REM Payroll users simply tick the box option (Company Super) to include salary sacrifice in the super guarantee calculation on the staff card for anyone who is salary sacrificing.

Contact our support team should you need further assistance.