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Employers are required to make superannuation guarantee (SG) contributions to employees on an earnings base no less favourable than ordinary time earnings (OTE).

OTE are generally what employees earn for their ordinary hours of work. The following Ordinary Time Earnings (OTEs) and Calculating Superannuation Contributions Summary provides  a complete definition of ‘ordinary hours of work’ along with guidance on what payments are deemed to be OTE for SG purposes. The definition of OTE in the SG legislation applies to all employees. 

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DateUpdate
16/04/2019

This Summary has been updated to include information about recent changes to the interpretation of whether superannuation is payable on annual leave loading.

 

 

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