Loading
Holydog(I'm new)I'm new
11 May 2026

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?

31 views
1 replies
31 views
1 replies

All replies

PayrollDeanne(Taxicorn)Taxicorn
11 May 2026

G'day @Holydog 👋


No, your employer doesn't appear to be informed about payments that are OTE/QE 😲


As you can clearly see from Table 10 in the ATO guidance, referral bonuses are definitely OTE/QE 😉


Please inform your employer that they are legally obliged, subject to penalty, to pay super guarantee on referral bonuses. Not just yours but for everyone they have paid a referral bonus 🤓


If they fail to address their SG non-compliance, once you inform them of their obligations, then follow the ATO process to report your employer.


Your employer may need to update their understanding of their employer SG obligations, noting the upcoming changes for Payday Super. 🤔


Deanne

Loading
Can I get my super from my referal bonus? | ATO Community