Section 4C contributions
12D Section 4C contributions
For each contribution period of a worker for which the Employer would be required to make section 4B contributions for the worker, but for the worker not being an employee, the Employer must make superannuation contributions for the worker as if the worker were an employee.
For each contribution period of a worker in which the worker receives an item listed in the Table from an Employer which is not taken into account in calculating the contributions required by section 4B, the Employer must make a superannuation contribution for the worker of an amount equal to the monetary value of that item, determined by the Employer, multiplied by the charge percentage applicable, at the time of making the contribution, under the SGA Act section 19.
A determination by an Employer as to the value of an item listed in the Table that would reduce the value of the item for a person who is a worker at the time the determination is made does not apply to that person unless the person gives notice to the Employer consenting to its application.
Table
1. | An amount of salary or wages which is not ordinary time earnings because it represents the excess of salary or wages over the maximum contribution base for the purposes of the SGA Act. |
2. | An amount of income compensation paid to a worker under the Workers Compensation and Injury Management Act 2023. |
3. | An amount of salary or wages paid by way of annual leave loading. |
4. | An amount of salary or wages paid to a worker in lieu of overtime payments for hours that exceed ordinary hours of work for the worker’s position, the working of which is a standard and permanent requirement for occupants of the worker’s position. |
5. | The amount of an on‑call allowance paid to a worker. |
6. | A payment, benefit or allowance to which a worker is entitled under a salary sacrifice agreement. |
7. | An amount of salary or wages paid to a worker — (a) who is the holder of a visa or entry permit of a class set out in the Superannuation Guarantee (Administration) Regulations 1993 (Commonwealth) regulation 7(1); and (b) who satisfies any conditions set out in that regulation in relation to the visa or entry permit held. |
8. | An amount of salary or wages paid to a worker for a period of maternity leave, early paid leave for an expectant mother if the Employer is unable to transfer her to a safe job, paternity leave, pre‑adoption leave, adoption leave or other parental leave. |
9. | An amount of salary or wages paid — (a) to a worker who is engaging in jury service (including attendance for jury selection) that is required by or under a law of the Commonwealth, a State or a Territory; and (b) by the worker’s usual Employer while the worker is absent from his or her usual employment. |
10. | An amount of salary or wages paid — (a) to a worker who is engaging in a voluntary emergency management activity within the meaning given in the Fair Work Act 2009 (Commonwealth) section 109(1); and (b) by the worker’s usual Employer while the worker is absent from his or her usual employment. |
11. | An amount of salary or wages paid — (a) to a worker who is undertaking service with the Australian Defence Force (for example, undertaking service in the Defence Force Reserves); and (b) by the worker’s usual Employer while the worker is absent from his or her usual employment. |
12. | An amount of salary or wages paid to a worker who is employed to work not more than 30 hours per week and who is under 18 years of age. |
13. | An amount of salary or wages paid to a worker by an employer who pays the worker less than $450 by way of salary or wages in a calendar month. |
14. | An amount which the Treasurer declares, by notice published in the Gazette, is an item in respect of which a contribution is required under this regulation. |
[Regulation 12D inserted: Gazette 23 Jul 2013 p. 3299-302; amended: SL 2024/133 r. 19.]
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