Payroll & Employees

Jan 10

Compassionate Leave – A Guide for Small Business Owners

Compassionate leave provides employees with paid or unpaid time off work to deal with the death, serious illness, or injury of a close family member. Understanding compassionate leave entitlements is essential for small business owners to ensure compliance with Fair Work guidelines and provide appropriate support to affected employees.

What Is Compassionate Leave?

Compassionate leave, also known as bereavement leave, allows employees to take time off to deal with the death, serious illness, or injury of a close family member or household member. The leave can be taken as:

  • Two days of paid leave for full-time and part-time employees
  • Two days of unpaid leave for casual employees

The leave can be taken as a single continuous period or as two separate days, depending on the employee’s needs and the employer’s agreement.

Who Is Eligible for Compassionate Leave?

All employees in Australia, including full-time, part-time, and casual workers, are entitled to compassionate leave. Eligibility includes situations such as:

  • The death of a family member or household member
  • The diagnosis of a life-threatening illness or injury to a close family member
  • Serious injury or medical emergency affecting a family member

Who Is Considered a Family Member?

The Fair Work Act defines “family member” as:

  • Spouse or de facto partner
  • Child, stepchild, or grandchild
  • Parent, step-parent, or grandparent
  • Sibling, step-sibling, or in-laws
  • Household member

How Is Compassionate Leave Paid?

For full-time and part-time employees, compassionate leave is paid at the employee’s base pay rate for their ordinary hours of work. Casual employees are entitled to unpaid compassionate leave but may not receive payment unless stated in an employment contract or award.

Employer Obligations for Compassionate Leave

Employers are required to:

  • Grant compassionate leave to eligible employees upon request
  • Allow employees to take the leave as a single block or in separate days
  • Pay full-time and part-time employees their base rate for the duration of the leave
  • Maintain accurate records of leave taken and payments made

Can Employers Request Evidence of Compassionate Leave?

Yes, employers can request reasonable evidence to support a compassionate leave request. This may include:

  • A death certificate
  • A medical certificate indicating a serious illness or injury
  • A statutory declaration confirming the nature of the event

What Happens If an Employee Requires Additional Time Off?

If an employee requires more than two days of leave, they may request additional unpaid leave or use other leave entitlements such as annual leave or personal leave, subject to employer approval.

Managing Compassionate Leave as a Small Business

Providing compassionate leave is not only a legal requirement but also an opportunity to support employees during difficult times. To effectively manage compassionate leave:

  • Implement a Compassionate Leave Policy: Clearly outline the process for requesting compassionate leave and the documentation required.
  • Communicate with Employees: Encourage open communication and provide support during periods of compassionate leave.
  • Keep Accurate Records: Track leave taken, payments made, and any supporting documentation provided.

Need Help Managing Leave Records?

Managing employee leave records and ensuring compliance with Fair Work guidelines can be challenging. At Northern Beaches Bookkeeping Solutions, we provide comprehensive payroll and leave management services to keep your records accurate and compliant. Contact us today to learn more about our bookkeeping solutions for small businesses.

Jan 25

SuperStream Obligations – A Guide for Small Businesses

SuperStream is a mandatory electronic payment system for superannuation contributions in Australia. Designed to streamline super payments and reduce paperwork, SuperStream ensures that superannuation data and payments are transmitted in a consistent and secure format. Here’s what small businesses need to know about meeting their SuperStream obligations and staying compliant with ATO regulations.

What Is SuperStream?

SuperStream is a government initiative that requires employers to pay super contributions electronically while sending corresponding payment data in a standardised format. This system ensures that contributions reach the correct employee super funds efficiently and accurately.

Who Must Comply With SuperStream?

All employers in Australia, regardless of size, must comply with SuperStream requirements when making superannuation contributions for employees. This includes:

  • Sole traders and small businesses
  • Companies and trusts
  • Non-profit organisations

SuperStream Payment Methods

Employers can meet their SuperStream obligations by using one of the following payment methods:

  • Payroll Software: Most accounting and payroll software, such as Xero, MYOB, and QuickBooks, are SuperStream compliant and can automatically process super payments.
  • Super Clearing House: The ATO’s Small Business Superannuation Clearing House (SBSCH) is a free service for small businesses with fewer than 20 employees.
  • Third-Party Providers: Approved SuperStream providers can handle super payments and reporting on your behalf.

How to Set Up SuperStream

To set up SuperStream for your business, follow these steps:

  • 1. Register for Payroll Software: Choose a payroll solution that is SuperStream compliant and set up employee details, including super fund information and employee Tax File Numbers (TFNs).
  • 2. Verify Super Fund Details: Ensure that each employee’s super fund is SuperStream ready. Obtain the super fund’s unique identifier (USI) and bank details.
  • 3. Collect Employee Super Information: Request Super Choice forms from employees to confirm their nominated super fund details.
  • 4. Make Super Payments Electronically: Process super payments through your payroll software, clearing house, or third-party provider. Ensure that payment data is submitted in the SuperStream format.
  • 5. Keep Records of Payments: Maintain records of super payments, including payment dates, amounts, and recipient fund details.

SuperStream Reporting Requirements

When making SuperStream contributions, employers must provide the following data for each payment:

  • Employee name and Tax File Number (TFN)
  • Payment amount and payment date
  • Unique Superannuation Identifier (USI) for the fund
  • Payment reference number to track the transaction

Common SuperStream Mistakes to Avoid

To avoid ATO penalties and ensure compliance, be aware of these common SuperStream mistakes:

  • Failing to include all required data in SuperStream payments
  • Submitting payments outside the required quarterly deadlines
  • Incorrect employee details, such as TFNs or super fund USIs
  • Not reconciling super payments against payroll records

SuperStream Payment Deadlines

Super payments must be made at least quarterly, with the following deadlines:

  • 1st Quarter (July – September): Due by 28 October
  • 2nd Quarter (October – December): Due by 28 January
  • 3rd Quarter (January – March): Due by 28 April
  • 4th Quarter (April – June): Due by 28 July

Need Help With SuperStream Compliance?

Managing SuperStream obligations can be complex, especially for small businesses without dedicated payroll staff. Northern Beaches Bookkeeping Solutions offers comprehensive payroll and superannuation services to help you stay compliant and avoid ATO penalties. Contact us today to learn more about our SuperStream services and payroll solutions.

Call Now Button