Superannuation payment of salary and wages after the death of an employee to the deceased estate
19 November 2014
In the following circumstances the employer will have an individual superannuation guarantee shortfall under section 19(1) of the SGAA.
'.. an amount of salary and wages owing to an employee at the time of their death is paid by the employer to the deceased estate of the employee and the employer does not make sufficient superannuation contributions in respect of the payment by the relevant quarterly cut-off date?'