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WarrenD2(Newbie)Newbie
12 June 2024

We offer payment or TOIL when overtime happens. If TOIL is accrued it is at the equivalent overtime rate eg first 3 hours are accrued at T1.5 hours so would result in a balance of 4.5 hours to be taken in future. Do we need to also pay super on this when it is taken (it wouldn't have attracted super if paid as overtime).

Thanks

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348 views
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AriATO(Community Support)Community Support
19 June 2024

Hey @WarrenD2


It doesn't sound like SG applies when TOIL is taken or paid out because of the way it's accrued. The payment you've mentioned is effectively an overtime payment so Super isn't required unless the award or agreement says otherwise.


Our STP guide shows how to report TOIL, It's either other paid leave (leave type O) or overtime.

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WarrenD2(Newbie)Newbie
13 June 2024

Also, can you confirm TOIL cash out does not attract super and which STP categories the different payments fall into.

Thanks WarrenD2

Most helpful reply

AriATO(Community Support)Community Support
19 June 2024

Hey @WarrenD2


It doesn't sound like SG applies when TOIL is taken or paid out because of the way it's accrued. The payment you've mentioned is effectively an overtime payment so Super isn't required unless the award or agreement says otherwise.


Our STP guide shows how to report TOIL, It's either other paid leave (leave type O) or overtime.

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Do I need to pay super on TOIL when it has been accrued at overtime rates? | ATO Community