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gptkbp:instanceOf
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gptkb:Australian
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|
gptkbp:appliesTo
|
employers
employees
full-time employees
part-time employees
casual employees
|
|
gptkbp:contributionsPaidTo
|
superannuation fund
|
|
gptkbp:country
|
gptkb:Australia
|
|
gptkbp:enactedBy
|
gptkb:Superannuation_Guarantee_(Administration)_Act_1992
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gptkbp:enforcedBy
|
gptkb:Australian_Taxation_Office
|
|
gptkbp:excludes
|
employees under 18 working less than 30 hours per week
non-resident employees paid for work outside Australia
|
|
gptkbp:frequency
|
quarterly
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Superannuation Guarantee
|
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gptkbp:introducedIn
|
1992
|
|
gptkbp:minimumRate
|
11% of ordinary time earnings (as of 2023-2024)
|
|
gptkbp:nonCompliancePenalty
|
gptkb:Superannuation_Guarantee_Charge
|
|
gptkbp:purpose
|
to ensure retirement savings for employees
|
|
gptkbp:relatedTo
|
retirement savings
superannuation system
Australian employment law
|
|
gptkbp:requires
|
employers to pay superannuation contributions
|
|
gptkbp:reviewedBy
|
gptkb:Government_of_India
|
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gptkbp:bfsParent
|
gptkb:ATO
|
|
gptkbp:bfsLayer
|
6
|