Hiya @srobert 👋
Allowances are subject to employer super guarantee (OTE - ordinary time earnings) when:
- They are paid in respect of the ordinary hours of work. Any allowance paid for activities outside of the ordinary hours of work are not OTE (not superable); AND
- Are paid to compensate for performing work duties only. However, if they are paid to compensate for an expense incurred by the employee that is (independently assessed to be) reasonably expected to be fully spent, then they are not OTE. That reasonable expectation exists if the amount paid is as per the Award. If a higher amount is paid (like in an EBA etc), then an independent assessment has had to have been performed to determine that the allowance for the higher amount (than the Award) approximates the expense. If the assessment finds the allowance exceeds the expense or the assessment hasn't been performed, then the whole amount is OTE.
Now, that sounds very complicated because it is! Determining which payments are OTE is complex!
It entirely depends on understanding the exact purpose and circumstances of the payment. You can't determine the treatment of super guarantee on a payment based upon the NAME of the allowance as that may not represent the actual purpose and circumstances. For example, the meal and missed meal allowances you list appear to me to be penalty rates (OTE) rather than a payment to purchase a meal (probably not OTE).
I know that's not the answer you were expecting! 😵
Deanne
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