Superannuation Masterclass

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On completion of this course, the learner will have a comprehensive knowledge of superannuation and will assist payroll professionals in identifying compliance issues.

The knowledge obtained in this course will assist payroll professionals in identifying compliance issues in regards to their superannuation obligations and the steps required to rectify any issues found.

Delivered in a virtual environment, this course allows for interaction with our experienced trainers, and contains numerous practice activities, example situations and interactive whiteboard demonstrations.

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At the end of this course, learners will:

  • Understanding their obligations under the Superannuation Guarantee (Administration) Act 1992
  • Understand their minimum superannuation guarantee obligations, including any exemptions and also superannuation for contractors
  • Have knowledge of choice of super fund legislation and how super stapling applies to both new and existing employees
  • Understand the meaning of Ordinary Time Earnings (OTE) including some complex issues when determining whether payments are OTE
  • Be able to apply the Maximum Superannuation Contribution Base correctly
  • Understand what salary sacrifice contributions are and what it means to be an 'effective' salary sacrifice arrangement
  • Be able to accurately report their Reportable Employer Superannuation Contributions (RESC)
  • In the event of an underpayment issue, know how to calculate the superannuation guarantee shortfall and submit the Superannuation Guarantee Charge Statement to the ATO
  • Have knowledge of their Record-keeping obligations specific to superannuation

Please see our terms and conditions here before booking.