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31 May 2018
Which part of a wage earningsare included in the OTE with regards a shift 24/7 worker
I dont think my employer is including all relevant components for the calculation of superannuation on OTE total
I believe that basic hourly rates
Public holiday loadings
Annual Leave Loading
and Some allowances
I am unable to find exact definitions in the ato website for this type of clarification ( reference to legislation would be helpful)
Alos i believe that Overtime and any related allowance is not to be included in the OTE total for superannuation purposes
Most helpful response
ATO Certified Response
1 June 2018
Thanks for your question!
You can find a helpful checklist on our website which goes through common types of payments and identify if they are salary and wages or ordinary time earnings (OTE).
You may also need to check if you're employed under an industrial award or workplace agreement, as it may specifically state what is included as OTE for your super guarantee purposes.
You can find further information in the SGR 2009/2 which talks about SG and the meaning of 'ordinary time earnings' and 'salary or wages'.
If you have further queries, you can phone us on 13 10 20 between 8am - 6pm, Monday to Friday to speak with an operator.
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