Published on 11 Sep 07
by THE TAX INSTITUTE
Issues covered in this seminar paper include:
- Employee or contractor - when is SG payable?
- Is SG payable on bonuses, overtime and other allowances?
- What are "ordinary hours of work" for SG purposes?
- Can late SG contributions be offset?
- Can overpaid SG contributions be recouped?
- Changes to ordinary time earnings from July 2008
- What should I do if my client gets it wrong?
Current at 22 June 2009