Does an employer need to pay super for any overtime under the SCHADS award? We have both casual and permanent employees.
Hiya @SPA1 👋
It doesn't matter which Award you pay employee's under with respect to payments that are NOT in respect of ordinary time earnings!
That is, super guarantee is payable on ordinary time earnings (OTE) that is defined in ATO SGR 2009/2. That is, payments that relate to the ordinary hours of work.
Therefore, as expressly stated in SGR 2009/2, payments for work outside of the ordinary hours are NOT OTE.
Overtime is the term used in SGR 2009/2 to refer to any payments outside of the ordinary hours of work that are therefore not OTE. Such as stand-by allowances, actual overtime penalties, call-back allowances etc.
Deanne
All replies
Hiya @SPA1 👋
It doesn't matter which Award you pay employee's under with respect to payments that are NOT in respect of ordinary time earnings!
That is, super guarantee is payable on ordinary time earnings (OTE) that is defined in ATO SGR 2009/2. That is, payments that relate to the ordinary hours of work.
Therefore, as expressly stated in SGR 2009/2, payments for work outside of the ordinary hours are NOT OTE.
Overtime is the term used in SGR 2009/2 to refer to any payments outside of the ordinary hours of work that are therefore not OTE. Such as stand-by allowances, actual overtime penalties, call-back allowances etc.
Deanne
Thank you py_deanne. Greatly appreciated!