Items not included are

Who has to be paid superannuation?
Generally you have to pay superannuation to employees who

and employees

The above criteria applies to all full-time, part-time or casual employees. Exceptions are courier and taxi drivers who are not considered to be employees.

Salary Sacrifice
Salary sacrifice are contributions that are made as part of the employees stated taxable income or 'package'. The contributions are 'sacrificed' from the taxable gross, thereby reducing the tax assessable income. However salary sacrifice contributions are considered employer contributions (not employee contributions) and are taxed as such on entering the fund. Because they are considered as employer contributions, they form part of the employer's minimum requirement of 9%.

Voluntary contributions
Employees can elect to make additional contributions that are taxed at the normal marginal rate. These contributions are not taxed when paid to the super fund.

Reporting Employer Contributions on Payment Summaries
On 1st July 2009, a new requirement regarding reporting certain employer superannuation contributions on payment summaries came into effect. The requirement does not cover the minimum SG contributions made by employers but refers to additional contributions as decided/negotiated by the employee. This would include salary sacrifice contributions as part of contract as the employee is considered to have direct influence over the amount.

In contrast, amounts in excess of the minimum as part of an award would not be considered reportable as the employee has no direct influence over the amount.

Making Payments
Superannuation payments must be paid to a recognised fund each quarter by the due dates below. Failure to adhere to the deadlines will attract a Superannuation guarantee charge which includes administration fees, additional paperwork and interest.