Wezan Pty Ltd engages a number of staff and seeks your advice in relation to the minimum super contributions required in respect of the following staff in respect of the quarter ended 30 June 2020. 1. Hannah who is a part-time administration staff of Wezan and was paid wages of $6,000 during the quarter. 

2. Tina is a marketing consultant who manages the advertising for the company. Tina has a number of clients, employs her own staff member to assist her, and was paid a fee of $2,000 during the quarter. 

3. Ferdie who is a contract driver. Ferdie wears Wezan’s uniform and works the hours determined by Wezan. Ferdie was paid $18,000 during the quarter. 4. Bob is a delivery driver who uses the company’s truck and trailer. Bob was paid $15,000 during the quarter. Bob ceased working for Wezan in June and was paid $4,000 in unused annual leave. 

5. Lily who is a store manager, works full-time for Wezan. She was paid a salary of $22,000 during the quarter plus overtime (which is rarely worked) of $350.

Question 1 

Explain why, or why not, each staff member is required to have super contributions made on their behalf by Trias and where applicable, determine the amount payable. 

Question 2 

Assuming that Wezan failed to pay the requisite super contributions by the due date, calculate the amount of Superannuation Guarantee Charge payable. You should assume that Wezan pays the Superannuation Guarantee Charge on 29 August 2020.