On call allowance and superannuation

 Author: PayrollDeanne(Taxicorn)Taxicorn

13 Oct 2025

Hiya @sumguya 👋

You are saying that this allowance is paid as an additional amount for their ordinary hours of work and the purpose is to be available to perform additional work during those ordinary hours or outside of their ordinary hours? That they get paid it even if they're not "on-call"?

That sounds like OTE based on:

• List of payments that are OTE
• ATO edited private advice - standby allowance where no overtime is paid
• ATO edited private advice - on-call allowance to be ready to perform overtime outside of ordinary hours.

However, check with your IR/HR/compliance team that drafted your Agreement, to see if they obtained written ATO guidance on the SG classification of this business-specific allowance. If not, you should seek a private ruling now, as you should not be "guessing" your SG obligations 😉 You should also ensure that this critical step forms part of future Agreement developments 🤓

Better to be safe than cop a penalty for SGC 😵

Deanne

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