In general, the payment of superannuation (super) on the Educational Leader Allowance (ELA) would depend on how the allowance is classified by the employer and whether it is considered as ordinary income or falls within the scope of superannuation contributions.
Superannuation is typically required to be paid on an employee’s ordinary time earnings, which includes salary, wages, and other ordinary income components. If the ELA is classified as ordinary income or considered part of the employee’s ordinary time earnings, then superannuation contributions would generally be required to be paid on that amount.
However, it’s important to note that the classification of allowances for superannuation purposes can vary, and it depends on the specific circumstances and the policies of the employer. Employers are responsible for ensuring compliance with superannuation requirements and making appropriate superannuation contributions on behalf of their employees.
To determine whether superannuation contributions should be made on the Educational Leader Allowance, it is advisable to consult with your employer, human resources department, or a financial advisor. They will be able to provide specific guidance based on the policies and regulations applicable to your situation. Additionally, you may also refer to the guidelines provided by the Australian Taxation Office (ATO) for further information on superannuation obligations and requirements.