Dear Sir or Madam,
I would like guidance on whether a referral bonus I received should attract superannuation.
My employer emailed staff offering a $2,000 referral bonus if an employee introduced a candidate who was later hired. I casually mentioned the role to a friend outside of work and gave them the company’s email address. The friend was hired, and I received the $2,000 through payroll.
My employer advised that no super was paid, stating the referral occurred during a social interaction and is therefore not Ordinary Time Earnings (OTE).
Could you please advise whether this referral bonus should be treated as OTE for Superannuation Guarantee purposes?