Outstanding payments for time worked up to termination: All outstanding payments must be paid to an employee upon termination. Payments may include any outstanding ordinary time hours, overtime, allowances, leave taken, bonuses, shift loadings, etc, that would have been payable and treated as normal pay and taxed using the appropriate tax tables. Other payments can … Read more

There are just over 11 weeks until Christmas – and while that sounds scary, it is a timely reminder to start preparing for any closures that will happen at your workplace over the Christmas/New Year period. If you are planning an annual Shut Down, information on the Fair Work Ombudsman’s website provides guidance on what … Read more

What notice and evidence is required for leave taken in regard to jury duty? Employees must advise their employers of the period or expected period of leave as soon as possible. If an employee requests leave they need to provide evidence showing they attended jury selection or jury duty. How do we treat payment for … Read more

The TFN Declaration and the Withholding Declaration have been updated for 2015-2016 due to the following changes. Trade Support Loans Both declarations have been revised to reflect a new type of debt that some staff may have, known as a Trade Support Loan (TSL). This is a loan made available by the Federal Government to … Read more

Over 50,000 employers across Australia have now changed the way they make super contributions in line with the ATO’s SuperStream reforms. Through these employers, over 1 million super contributions are being made in the SuperStream standard every month, marking a significant milestone. June 30 marks the date for when medium to large employers (those with … Read more

Many staff, particularly those that are older, may elect to make additional contributions to superannuation by way of salary sacrifice so that they can utilise the lower tax that applies to such amounts. However, there are limits to these tax concessions. The limits for 2014-2015 and 2015-2016 are: $30,000 (if aged under 50 at income … Read more