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Answers:
Answer To Question 1: 

The super contribution is required to be paid to all the full-time, part-time or casual employees that are above the age of 18 years and he or she is earning more than $450 in a calendar month (Kenny & Devos, 2018). The employees are considered eligible for the superannuation guarantee scheme and this means that their employees must be contributing superannuation on behalf of their employees.

Hannah: Hannah is eligible for superannuation guarantee contribution because she is above the age years and her ordinary time earnings is greater than $450. The superannuation guarantee that is payable stands $600.

Tina: In this case Tina reports that she is paid a fee of $2,000 during the quarter. As she is earning more than $450 in the calendar month, she is eligible for superannuation guarantee scheme.

Ferdie: In this circumstances Ferdie is a contract driver and he is classified as a casual worker (Barkoczy, 2022). He is paid $15,000 during the quarter ended June and his monthly wages is beyond the threshold limit of $450. The employer here Wezan Pty Ltd is considered liable for superannuation guarantee of $1,800.

Bob: Bob is employed with Wezan Pty Ltd and he reports receiving quarterly wage of $15,000. Although Bob has ceased working but he was employed with Wezan Pty Ltd on a full time basis and the employer is required to pay superannuation guarantee of $1,500 on his quarterly wage.

Lily: Lily in this case is working on a full time basis for Wezan and hence she is earning more than $450 in a calendar month. Lily is considered eligible for superannuation Guarantee Schemes and her employee here must contribute on her behalf.

 Answer To Question 2: 
Number Of Employees

1

 

Total SG shortfalls (excluding choice)

15,000.00

 

Total choice liabilities

0.00

 

Nominal interest component

858.90

 

Administration component

20.00

 

less Total late payment amount

0.00

 

Total superannuation guarantee charge payable

15,878.90

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References:

Barkoczy, S. (2022). Foundations of Taxation Law 2022. Cambridge University Press.

Kenny, P., & Devos, K. (2018). Australian Small Business Taxation. LexisNexis.

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