Superannuation Guarantee (Administration) Regulations 2018

PART 4 - LIABILITY OF EMPLOYERS TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 12   CERTAIN SALARY OR WAGES EXCLUDED  

12(1)    
For the purposes of paragraph 27(1)(e) of the Act, the following are prescribed:

(a)    salary or wages paid to an employee for a period of parental leave;

(b)    salary or wages:

(i) paid to an employee who is engaging in an eligible community service activity; and

(ii) paid by the employee ' s usual employer while the employee is absent from the employee ' s usual employment;

(c)    salary or wages:

(i) paid to an employee who is undertaking service with the Australian Defence Force; and

(ii) paid by the employee ' s usual employer while the employee is absent from the employee ' s usual employment;

(d)    salary or wages consisting of a payment of green army allowance (within the meaning of the Social Security Act 1991 );

(e)    if a scheduled international social security agreement provides that an employer to which salary or wages relate is not subject to the Act in relation to the work for which the salary or wages were paid - the salary or wages so paid;

(f)    salary or wages:

(i) paid on or after 1 June 2020; and

(ii) funded by a payment made to the employer under the program established by the Commonwealth and known as the Aged Care Workforce Retention Grant Opportunity;

(g)    

salary or wages:

(i) paid on or after 1 November 2022; and

(ii) funded by a payment made to the employer under the program established by the Commonwealth and known as the Aged Care Registered Nurses ' Payment to reward clinical skills and leadership.

12(2)    
Paragraph (1)(b) does not apply to the salary or wages of an employee who engages in the eligible community service activity in the capacity of an employee of the employer that carries on the activity.

12(3)    
Paragraph (1)(c) does not apply to salary or wages paid by the Australian Defence Force (other than salary or wages to which section 29 of the Act applies).

12(4)    
Paragraphs (1)(b) and (c) do not apply to a payment relating to:

(a)    annual leave; or

(b)    sick leave; or

(c)    long service leave;

that is paid in relation to the period during which the employee is engaged in the relevant activity or performing the relevant work.