What allowances and payments are considered part of ordinary time earnings (OTE) for Super Guarantee (SG) purposes?

This depends on a range of factors. Download the Department of Treasury's How to calculate superannuation contributions for public sector employees fact sheet or contact your Relationship Manager for more information.

If you are a non-government employer, the Australian Taxation Office’s (ATO) List of payments that are OTE earnings may provide further information.

Page last updated 29 July 2025