Superannuation Guarantee. Tasmanian Railway will, as the case requires and in accordance with the legislative requirements, contribute to a complying Superannuation Fund, a pre-existing fund nominated by the Contractor or where none is nominated to the Australian Government Employees Superannuation Trust (AGEST) a sum equivalent to the level stipulated from time to time in the Superannuation (Productivity Benefit) Act Cth 1988. The Contractor must include in their invoice for the Services, the following information with regards to the superannuation guarantee contributions; superannuation guarantee contribution amount, full name and address of their nominated fund; and their membership number.
Superannuation Guarantee. Likewise, employees who are posted temporarily to the territory of Xxxxxxx- land by their Australian employer remain subject to Australian social security legislation. What does temporarily mean? As a rule, a person may be posted for a maximum of five years. What conditions apply? In the interests of worker protection, a posting presupposes that the person concerned is already insured under the social security system of the State of origin before taking up employment in the host State. In addition, the em- ployer must intend to continue to employ the worker once his posting comes to an end. A direct employment relationship between employee and employer must continue to exist for the entire duration of the posting. In particular an em- ployer who posts a worker abroad must remain able to terminate the em- ployment contract and to broadly define the type of work that the posted em- ployee will perform. The posted employee must work in the interests and on behalf of his/her employer, but the salary doesn’t have to be paid directly by the posting employer. Submission of the certificate of posting/coverage The employer asks the competent institution in the State of origin to issue a certificate of posting (also called certificate of coverage in Australia). This certificate confirms that the posted worker continues to be subject to the social security legislation of the State of origin for the duration of the posting. As such, the worker is exempt from contributions to the compulsory social security schemes of the host State which are covered by the agreement. Competent institutions In Switzerland the competent institutions are the OASI compensation funds. The application form for a certificate of posting as regards postings from Switzerland can be downloaded at the following link (request for certificate of posting). In Australia the competent authority is the Australian Taxation Office (xxx.xxx.xxx.xx). The application form for a certificate of coverage as re- gards postings from Australia is available online. May the posting be extended? Should the posting exceed the maximum time limit of five years, it is possible to apply for an extension (up to a maximum total period of 6 years) by sub- mitting a request to the competent authority in the State of origin: - in Switzerland: Federal Social Insurance Office (xxx.xxx.xxxxx.xx) - in Australia: Australian Taxation Office, XX Xxx 0000, XXXXXXX XXX 0000 The application form for extending postings from Switzerland i...
Superannuation Guarantee. (a) Companies
Superannuation Guarantee. 15.1 The Employer shall contribute occupational superannuation contributions into an Employee’s nominated fund as required by Federal Laws and Australian Taxation Office Rulings.
Superannuation Guarantee. 8.1. DFAT will, as the case requires and in accordance with legislative requirements, contribute to a complying Superannuation Fund, a pre-existing fund nominated by the Contractor or where none is nominated to the Australian Superannuation a sum equivalent to the level stipulated from time to time in the Superannuation Guarantee (Administration) Act 1992 (Cth).
8.2. The Contractor must include in its invoice for the Goods and/or Services the following information with regards to the Superannuation Guarantee Contributions: superannuation guarantee contribution amount, full name and address of the Superannuation Fund and the Contractor’s membership number.
Superannuation Guarantee. Charge The company will continue to make employer contributions to nominated complying superannuation funds in accordance with relevant superannuation guarantee legislation (“employer contributions”).
Superannuation Guarantee. (a) The NES and Superannuation legislation, including the Superannuation Guarantee (Administration) Act 1992 (Cth), the Superannuation Guarantee Charge Act 1992 (Cth), the Superannuation Industry (Supervision) Act 1993 (Cth) and the Superannuation (Resolution of Complaints) Act 1993 (Cth), deal with the superannuation rights and obligations of employers and employees.
(b) The Employer must make such superannuation contributions to a superannuation fund for the benefit of an Employee as will avoid the Employer being required to pay the superannuation guarantee charge under superannuation legislation with respect to that Employee.
