Employer superannuation contributions made pursuant to the Commonwealth superannuation guarantee scheme are part of an employee's 'remuneration' for the purposes of calculating 'normal weekly earnings' under s 49(1) of the Work Health Act 1986 (NT). The definition of 'ordinary time rate of pay' in s 49(1)(b) extends to include non-cash components of remuneration, including superannuation contributions, through the mechanism of calculating an 'average time rate of pay' for employees remunerated otherwise than by reference to an ordinary time rate of pay. The concept of 'remuneration' is wider than 'wages' or 'salary' and includes non-cash benefits forming part of the reward for services rendered.
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