A new SG Ruling (SGR2009/2) which impacts on how payments in lieu of notice will be calculated took effect on 1 July 2009. The Ruling provides that payments in lieu of notice will form part of ordinary time earnings for the purpose of calculating employer superannuation contributions under the Superannuation Guarantee Legislation. This means that going forward, superannuation will be payable in relation to payments made in lieu of notice subject to the maximum contributions base which for 2009/10 is $40,170 per quarter.