From 1 July 2008, you must use ordinary time earnings, as defined in the superannuation guarantee law, to calculate the minimum super guarantee contributions required for your employees. This ensures all eiligible employees are treated the same for super purposes.

Ordinary time earnings are generally what your employees earn for their ordinary hours of work, including:

• over award payments
• bonuses
• commissions
• allowances

This information is available to members only if you are a member please sign in otherwise contact NECA Victoria to speak about membership.