<h3>我们最近同学有在工作中以及群里问到的两个关于Super的问题，小结一下：</h3><h3><br /></h3><h3><b>Question ：Age restrictions on accepting non-mandatory contributions</b></h3><h3><b><br /></b></h3><h3><b>Can you please confirm up to what age is an employee allow to salary sacrifice to super? We have an employee that is turning 75 years old in May.</b></h3><h3><br /></h3><h3>Answer:</h3><h3><br /></h3><h3>Before the employee turns 75 years of age, they are still be able to salary sacrifice and make after tax contributions so long as they have worked 40 hours in 30 consecutive days within the financial year.</h3><h3><br /></h3><h3>The contribution must be received no later than 28 days after the end of the month that the employee turns 75.</h3><h3><br /></h3><h3>After reaching the age of 75, the employee will be unable to salary sacrifice or make after tax contributions regardless of the work test.</h3><h3><br /></h3><h3><br /></h3> <h3><b>Question ： Super on Payments in Lieu of Notice (over the maximum contribution base)</b></h3><h3><b><br /></b></h3><h3><b>Do we have to pay superannuation contributions on a Payment in Lieu of Notice (PILON) on termination if the payment exceeds the maximum contribution base?</b></h3><h3><br /></h3><h3>Answer</h3><h3><br /></h3><h3>No you only have to calculate super up to the maximum contribution base. The maximum contribution base for ordinary time earnings for the 2017/2018 financial year is $52,760 per quarter, and each quarter stands alone. This equates to $5,012.20 employer superannuation contributions per quarter. The employer is not obligated to contribute more than this amount per quarter.</h3><h3><br /></h3><h3><b>关于Superannuation的问题，这里只是冰山一角，我们在基础课有一个专门的Module，带大家从Employer、employee、super fund三个角度学习。</b></h3><h3><b>我们的下一期课程介绍参见下图：</b></h3> <h3>下学期课表新鲜出炉，请大家准备好上课的时间安排。</h3>