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Re: Public Holiday Worked - Superable?

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Hi Just looking feedback regarding public holiday worked at 2.5% penalty rate would this be classed as superable for the whole pay?

 

I have an employee who worked 10.5 hours on PH, standards hours worked is 8hours. How would you treat this for super purposes?

 

Thanks

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Most helpful response

ATO Community Support

Replies 1

Hi @lisaowens,

 

The amount of super guarantee you must pay at minimum to eligible employees is 9.5% of their ordinary time earnings (OTE).

 

OTE is usually the amount your employee earns for their ordinary hours of work. It includes things like commissions, shift loadings and allowances, but not overtime payments.

 

For this reason, overtime on the public holiday will not incur super guarantee. We’ve cut it down to 8 hours, then.

 

According to SGR 2009/2, section 18: 'Ordinary hours of work' may (depending on the provision in the relevant award or agreement, if any) include hours to be worked at other times, including at night, on weekends or on public holidays.

 

Because of this, you’ll need to check the Fair Work award or agreement the employee works under.

 

According to SGR 2009/2, section 221: A payment in addition to the ordinary rate of pay made to a shift worker by reason of compensation for working outside the span of hours which is designated for day workers, for example, early morning, late at night, weekends or public holidays, is a shift-loading. Such payments are therefore included in the definition of OTE in subsection 6(1).

 

 

This is all a lot of jargon, though. What it means for you is that you will need to pay super on the standard 8 hours worked, and include the public holiday loading in the calculation of how much to pay. Smiley Happy

3 REPLIES 3

Devotee

Replies 0

@lisaowens 

For the purpose of superannuation, if the employee is entitled to 9.5 % Super Guarantee, then it needs to be calculated on Gross wages payable including shift penalty & any OT, Regardless of public holiday or not.

Most helpful response

ATO Community Support

Replies 1

Hi @lisaowens,

 

The amount of super guarantee you must pay at minimum to eligible employees is 9.5% of their ordinary time earnings (OTE).

 

OTE is usually the amount your employee earns for their ordinary hours of work. It includes things like commissions, shift loadings and allowances, but not overtime payments.

 

For this reason, overtime on the public holiday will not incur super guarantee. We’ve cut it down to 8 hours, then.

 

According to SGR 2009/2, section 18: 'Ordinary hours of work' may (depending on the provision in the relevant award or agreement, if any) include hours to be worked at other times, including at night, on weekends or on public holidays.

 

Because of this, you’ll need to check the Fair Work award or agreement the employee works under.

 

According to SGR 2009/2, section 221: A payment in addition to the ordinary rate of pay made to a shift worker by reason of compensation for working outside the span of hours which is designated for day workers, for example, early morning, late at night, weekends or public holidays, is a shift-loading. Such payments are therefore included in the definition of OTE in subsection 6(1).

 

 

This is all a lot of jargon, though. What it means for you is that you will need to pay super on the standard 8 hours worked, and include the public holiday loading in the calculation of how much to pay. Smiley Happy

Devotee

Replies 0

Smiley LOL