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Question Can an employee salary sacrifice their annual and/or long service leave upon termination to superannuation? Answer No. To be an effective salary-sacrifice for termination lump sum leave entitlements, a written agreement must be entered into prior to the leave accruing. For example, if an employee is to retire in one year’s time, the employee … Read more

Q/ Our warehouse had its annual stocktake last Thursday and Friday. We required over 30 employees be ‘stood down’ during this time as there was no effective work for them to do. Are we allowed to stand them down without pay? A/ According to the Fair Work Act, a stand down may only happen in … Read more

1. Do I have to show leave balances on the payslip? 2. Do I have to show the Award or classification on the payslip? 3. Do I have to show the date super was paid on the payslip? A/ The answer to all 3 questions is, according to the Fair Work Regulations, currently no. 1 … Read more

The ATO has released its compliance focus for 2013–2014. For employers, it will be focussing on four main areas that can affect payroll staff: correct withholding and reporting of PAYG tax; fringe benefits tax – identifying non-reported fringe benefits; workers incorrectly treated as contractors rather than employees; and payment of superannuation guarantee.

Q/ This financial year we will have 53 weekly (or 27 fortnightly) pay periods. What should we tell employees about this? A/ Occasionally in your cycle of weekly or fortnightly pays, you may have a financial year that has 53 weeks or 27 fortnights instead of the “standard” 52 and 26 pays assumed in the … Read more

Q/ We currently pay superannuation on our tool and fixed rate car allowances based on advice from the ATO we’ve had in the past. However, I noticed the ATO has recently changed its “Withholding from Allowances” document to include a superannuation column. It says these allowances are not superable. Can you assist with what is … Read more