One of the most important employer obligations is the compulsory SGC (Super Guarantee Charge).  All employers are required to remit 9.5% of their eligible employee’s ordinary time earnings (OTE) as SGC. Ordinary time earnings are generally what your employees earn for their ordinary hours of work, including: Over-award payments Certain bonuses Commissions Shift loadings Certain … Continue reading Superannuation Guarantee Charge Due Dates