Employer voluntary extra super contributions - impact on SG

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(Initiate)Initiate

23 Aug 2023

Considering an example where the employer voluntarily decides to pay an extra super contribution on top of the compulsory SG 11%, is this additional considered OTE?

Example:

Salary $2,000

Employer extra super contrib 9% $180

Compulsory SG 11% $220 (based on OTE $2,000)or $239.80 (based on OTE ($2,180)?

ATO is clear that salary sacrificed amounts do not reduce the OTE. But in the above situation, I am not sure how to calculate, as it is not an amount that the employee decides to salary sacrifice.

I really appreciate your help and any legal reference.

Thank you

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