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

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 · Accepted Answer

AriATO · Answer

Hey 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 (https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/single-touch-payroll/in-detail/single-touch-payroll-phase-2-employer-reporting-guidelines/stp-phase-2-reporting-quick-reference-guide#:~:text=Time%20off%20in,Overtime) shows how to report TOIL, It's either other paid leave (leave type O) or overtime.

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