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AnitaCC(I'm new)I'm new
21 May 2026

As an allied health employer we have introduced a new allowance to be paid to our clinicians who work off site. This is not a travel allowance but rather a incentive/reward for working offsite. Please confirm that this allowance will be reportable and subject to both PAYG and Super guarantee.

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1 replies
27 views
1 replies

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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
21 May 2026

G'day @AnitaCC ๐Ÿ‘‹


It's certainly a payment subject to withholding, as per the ATO guidance ๐Ÿ˜‰


However, the purpose and circumstances of the payment will determine how this payment is to be treated for super guarantee purposes. Given the specific intention and likely volume, your safest approach to accurately and confidently classify this payment for SG purposes is to lodge a Private Ruling with the ATO. The form is quite straight forward, ensuring that you explain the nature of the work to be compensated and how you determined the amount of the allowance.


I've browsed through their published Edited Private Advice for "OTE" and not found anything similar. Edited Private Advice are the Private Rulings that have been anonymised.


Better to be safe than sorry! ๐Ÿค“ The consequences for getting it wrong are just too awful to contemplate ... maybe way in the future when it'll be expensive to fix. Quicker to ask ATO up front ๐Ÿ™‚


Deanne

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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
21 May 2026

G'day @AnitaCC ๐Ÿ‘‹


It's certainly a payment subject to withholding, as per the ATO guidance ๐Ÿ˜‰


However, the purpose and circumstances of the payment will determine how this payment is to be treated for super guarantee purposes. Given the specific intention and likely volume, your safest approach to accurately and confidently classify this payment for SG purposes is to lodge a Private Ruling with the ATO. The form is quite straight forward, ensuring that you explain the nature of the work to be compensated and how you determined the amount of the allowance.


I've browsed through their published Edited Private Advice for "OTE" and not found anything similar. Edited Private Advice are the Private Rulings that have been anonymised.


Better to be safe than sorry! ๐Ÿค“ The consequences for getting it wrong are just too awful to contemplate ... maybe way in the future when it'll be expensive to fix. Quicker to ask ATO up front ๐Ÿ™‚


Deanne

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Is Off Site Allowance subject to PAYG and Super? | ATO Community