Ostroff, Fair and Company
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Does the superannuation guarantee levy apply to time worked on a public holiday?



Does the superannuation guarantee levy apply to time worked on a public holiday?

Per the govt website:

"Your employer must pay a minimum of 9% of your 鈥榚arnings base鈥?into your complying superannuation fund . . ."
and
"Your earnings base may be stated in an award, an agreement or contract with your employer, or determined by your superannuation fund. First ask your employer to let you know your earnings base. If they do not know, or it is not stated, read your award or check with your superannuation fund.
If none of these apply to you, your earnings base will be based on 鈥榦rdinary time earnings鈥? which includes your ordinary pay, shift allowances and commissions."
and
"From 1 July 2008, your employer must use ordinary time earnings as the earnings base when calculating the superannuation guarantee." Source(s): http://ato.gov.au/super/content.asp?doc=...

at
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No, it doesn't. Holiday is a holiday.
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