Employers must keep adequate records showing
the amount of super paid for all eligible employees.
Super records should include:
- how you calculate any reportable employer super
- how you calculate each of your employee's salary
or wages and ordinary time earnings
- copies of relevant salary sacrifice agreements
you entered into with your employees
- copies of relevant industrial agreements with
- evidence that you offered your eligible
employees a choice of super fund.
You must keep super records:
- for five years
- in English, or in a form that can be easily
accessed and converted into English.
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