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Corrs In Brief: Employers need to be alert - ATO finalises ruling on "ordinary time earnings"

15 May 2009

The minimum superannuation contributions required from an employer in Australia is a percentage of each eligible employee’s “notional earnings base”. From 1 July 2008, all employers have been required to use ordinary time earnings (OTE) as the relevant notional earnings base (up to the maximum contribution base, currently $38,180 per quarter).

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This article provides information about topical legal issues.
Information contained in this article is intended as an introduction only and should not be relied on in place of legal advice.


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