Looking to find the date that the ATO released clarification advising that when and employee does not have their minimum guaranteed break between normal shift that the payment they receive [albeit at overtime rates] is actually classed as ordinary hours. This then means that it should be in OTE for the purposes of superannuation.
G'day @Deb2026 👋
The Fair Work Ombudsman guidance has always defined it as ordinary hours paid at overtime RATES. It's never been actual overtime, as that is work outside the ordinary hours. The FWO defines ordinary hours, the ATO defines which payments in respect of those ordinary hours are OTE.
When the ATO updated their OTE guidance in August 2025, it aligned it to the STP2 guidance that already included breach of rest break in Gross 🤓
You can see that the ATO even included hyperlinks in their OTE guidance to the relevant FWO guidance that explains it 😉
As always, if you're not certain about which payments are OTE/QE, lodge a Private Ruling with the ATO.
Deanne
10 Apr 2025 · 4 min read time
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