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KJR2025(Newbie)Newbie
10 Feb 2025

As a contractor working for a single employer I work varying hours from 30-45 hours. Should my superannuation be calculated on the standard working week of 30-38 or should I receive super paid on the anything above the "ordinary hours"?

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PayrollDeanne(Taxicorn)Taxicorn
10 Feb 2025

Hiya @KJR2025 👋


Do you receive overtime? As per the ATO guidance, super guarantee is payable on the ordinary hours for contractors as well as for employees. If your contract specifies that your ordinary hours are between 30 and 45, then those are the ordinary hours. However, if your contract specifies that you will be paid overtime penalty rates for hours in excess of 38 HPW up to 45 hours, then only the 38 hours are ordinary hours of work.


Deanne

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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
10 Feb 2025

Hiya @KJR2025 👋


Do you receive overtime? As per the ATO guidance, super guarantee is payable on the ordinary hours for contractors as well as for employees. If your contract specifies that your ordinary hours are between 30 and 45, then those are the ordinary hours. However, if your contract specifies that you will be paid overtime penalty rates for hours in excess of 38 HPW up to 45 hours, then only the 38 hours are ordinary hours of work.


Deanne

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How much super is payable as a contractor that has varying hours | ATO Community