Bonuses and Superannuation Guarantee

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The Tribunal said that while the employer had the discretion to make the payments, it did not convert those payments into “optional” payments.

Accordingly, the Tribunal found that the payments were paid in an employment context and by reference to the specific performance of its employees as a group.

TIP: Generally, bonus payments that don’t relate to the specific performance criteria of employees are not taken into account when calculating their superannuation guarantees.

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