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It is Accountant and Tax agent who prepared Financials responsibility to check the employer contribution while preparing accounts of Superfund about the employer and thier working hours of trustee.
in my view it is not Auditors responsibility to check the records of Employer or working hours of Trustee.
I remember that i raised the query with accountant at time of audit, but could not trace my email. Due to lockdown in melbourne thier office is closed upto 10 November.
i already issued unqualified report and if they not sent me the document regarding employer contribution, can I still revised my Audit report. it was issued in November,2019.
kindly advise me what to do in this case.
i appreciate help of our expert team.
HI Dharam,
If an employee is aged over 70 and being paid $450 or more (before tax) in a calendar month, the employer must still pay SG contributions (9.5% in 2019/20 and 2020/21) into a super account.
Where the member is an employee it is not the auditors role to check on employees hours worked . I only check the relevant account of the employer to see if the contributions agree with those shown in the super fund accounts.
If the member needs to pass the work test then a simple declaration from the member that he has done so should be enough.