Superannuation is paid at 9% on eligible wages once a monthly threshold of $450 has been reached.
If an employee was paid;
Week 1: $400 – no superannuation would accrue
Week 2: $400 – now the monthly payment to date is $800 and superannuation would accrue on the total month to date wage ($800 * 9% = 72)
Week 3: $400 – The threshold was reached in Week 2. Superannuation would accrue at a normal rate on the weekly wage ($400 * 9% = 36)
from Heather Smith ~ MYOB Certified Consultant