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SPA1(Newbie)Newbie
18 June 2024

Does an employer need to pay super for any overtime under the SCHADS award? We have both casual and permanent employees.

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723 views
2 replies

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PayrollDeanne(Taxicorn)Taxicorn
18 June 2024

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



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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
18 June 2024

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



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Is super payable on overtime for SCHADS award | ATO Community