In addition, additional employer contributions are paid for the following workers at the rate mentioned in paragraph 21.2: information on what an employer must do if it has not complied with its ageing obligations is available on the ATO website. Once an assessment has been made, the applicable percentage applies only to the corresponding rate of pay. Workers covered by the provisions of the calendar are entitled to the same terms of employment as all other workers covered by this agreement. ii. Within four years of the start of service, the worker must become the owner of a home in which the worker usually has his or her usual residence or has entered into a contract to purchase or build such a house. Legislation to extend the choice of the “Superannuation” fund to more workers under enterprise agreements and employment provisions came into force on 3 September 2020. When a worker is eligible for membership in the Public Sector Superannuation Plan (PSSap), the employer contribution is 15.4% of the worker`s regular wage (OTE) under the Superannuation Guarantee Act 1992. Wage packages do not reduce wages for ageing or for other purposes covered by this agreement. Tax collection or aging information on employee records or pay slips (including year-end payment statements) is available on payroll and registration.
Under the superannuation guarantee, employers must pay a supplementary pension equal to 9.5% of a worker`s normal hourly wage if: workers who believe that the superannuation has not been paid can file a complaint with the ATO. Limited flexible working hours may work, subject to a written agreement between the worker and his or her supervisor, to provide short free time for additional hours. Such an agreement takes into account the purpose of shift work. For more information on the over-insurance guarantee, including regular time income, please visit the ATO website or contact the ATO at 13 10 20.