Is super calculated on accrued hours over the 38hr week?

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 · Accepted Answer

PayrollDeanne · Answer

What you have described is flexible working hours. All 38 hours paid at ordinary rates is OTE, subject to super, as per the ATO SGR 2009/2 (https://www.ato.gov.au/law/view/document?src=hs&pit=99991231235958&arc=false&start=1&pageSize=10&total=6&num=0&docid=SGR%2FSGR20092%2FNAT%2FATO%2F00001&dc=false&stype=find&cat=E%3A%3A%3ARulings&tm=phrase-basic-Sgr%202009%2F2) P33. It's a very typical arrangement that is provided in many Modern Awards. Deanne

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