Hot Issues
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State and Federal COVID-19 support
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ATO extends COVID-19 relief for SMSFs
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Treasury consults on increase to charities financial reporting threshold
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Greenhouse gas emission by country since 1880
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ATO announces STP Phase 2 blanket deferral
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Reminder: super changes for the 2021 financial year
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Recontributions of COVID-19 early released super
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Working from home during a COVID-19 lockdown: Can you claim a tax deduction for rent?
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Lockdowns and mental health
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Unemployment rate falls to 12-year low
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ATO issues warning to first-time investors
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World's largest armies 1816 - 2020
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Extra 'super' step when hiring new employees
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Pitfalls and proposed changes in the use of R&D tax incentives
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Government expands SME loan scheme eligibility
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COVID-19 disaster payments to be tax-free: Prime Minister Scott Morrison
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‘Nowhere to hide’: New gig economy reporting regime set to debut
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Hardship priority processing of tax returns
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ATO Small Business Newsroom - July / August
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Videos and other resources for our clients
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‘Mammoth consequences’: ATO’s NALI ruling draws ire from accountants
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Superannuation Guarantee Rates Reminder
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NSW support measures, plus update for payroll tax.
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Tax Time Checklists - Individuals; Company; Trust; Partnership; and Super Funds
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Year-end tax planning
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Home Office & end of 2021 tax year
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ATO extends STP finalisation due date
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Super transfer balance cap increase from 1 July 2021
Article archive
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Quarter 3 July - September 2021
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Quarter 4 October - December 2018
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Quarter 1 January - March 2018
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Quarter 4 October - December 2017
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Quarter 3 July - September 2017
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Quarter 2 April - June 2017
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Quarter 1 January - March 2017
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Quarter 4 October - December 2016
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Quarter 3 July - September 2016
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Quarter 2 April - June 2016
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Quarter 1 January - March 2016
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Quarter 4 October - December 2015
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Quarter 3 July - September 2015
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Quarter 2 April - June 2015
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Quarter 1 January - March 2015
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Quarter 4 October - December 2014
Quarter 3 of, 2015 archive
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Individual Tax Returns – Medical Expenses 2015
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Resources on our site to help you and your family.
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Retirement Planning becoming more difficult
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Salary and Superannuation after the death of an employee
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Ambiguity in Shareholder Agreements - what you need to know
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Five reasons the RBA will likely cut rates again
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Consistency between Income Tax and Business Activity Statements (BAS)
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Tax Time Checklist - Individual - 2015
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Tax Time Checklist - Company Trust or Partnerships - 2015
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Tax Time Checklist - Superannuation Funds - 2015
Salary and Superannuation after the death of an employee

 

Although hopefully a very uncommon occurrence, there will be questions for the pay office of most employers after the death of an employee.

       

What are the PAYG and superannuation obligations?

Accrued salary and accrued leave is payable in the normal way, but would be typically paid to the executor.

A recent interpretation by the Australian Taxation Office (ATO) indicates that superannuation obligations must be met.  Failure to do so will result in a superannuation guarantee shortfall.  

The ATO view is that superannuation must be paid in the normal way because the salary has been paid to a “former” employee.

Minimum superannuation obligations apply to current and former employees.  Hence, ATO conclude that payment to the legal personal representative (i.e. executor) of the former employee, triggers a normal superannuation obligation.

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