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PayrollDeanne(Taxicorn)Taxicorn
25 June 2025

Hiya @SuePan 👋


There are very few restrictions (ETPs etc) legislatively on how much or what aspect of salary or wages can be sacrificed to superannuation, as per the ATO guidance. However, I'm not aware of any payroll products that would automate that, else manual (higher risk of error).


Additionally note that, as per the SGAA 1992 S15A, salary sacrifice of OTE amounts to superannuation are OTE so the employer pays SG on it. However, salary sacrifice of non-OTE amounts to superannuation are not OTE, so the employer doesn't pay SG on it. Again, they wouldn't pay SG on overtime anyway, that's why it works that way.


Deanne

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RE: Salary Sacrifice only Overtime into Super | ATO Community