What are the PAYG and superannuation obligations?

Accrued salary and accrued leave is payable in the normal way, but would be typically paid to the executor.

A recent interpretation by the Australian Taxation Office (ATO) indicates that superannuation obligations must be met.  Failure to do so will result in a superannuation guarantee shortfall.  

The ATO view is that superannuation must be paid in the normal way because the salary has been paid to a “former” employee.

Minimum superannuation obligations apply to current and former employees.  Hence, ATO conclude that payment to the legal personal representative (i.e. executor) of the former employee, triggers a normal superannuation obligation.