As of the 30 June 2015 for employers with 20 or more employees, and as of 30 June 2016 for employers with 19 or less employees, Australian employers must make super contributions on behalf of their employees by submitting data and payments electronically in a consistent and simplified manner. As a part of this reform further employer and employee information is to be provided to clearing houses and superannuation providers.
Previous way of doing Superannuation:
The tax credits for payroll donations are used to reduce the amount of PAYE paid by the employee.
Payroll Giving is voluntary for both employers and employees.
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