Do the Commonwealth's OTE requirements override the Superannuation Guarantee (SG) obligations in the State Superannuation Regulations?

No, WA public sector employers need to comply with the Commonwealth's OTE requirements, as well as the SG obligations in the State Superannuation Regulations.

As a general rule, you need to first comply with the Commonwealth's OTE requirements. If a payment is excluded under the OTE definition, you still need to make SG contributions in relation to the payment under the State Superannuation Regulations, unless it is also excluded there.

For information on the Commonwealth's OTE requirements, please visit the ATO's website. For details of our State Superannuation Regulations, contact your key account manager.