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Ordinary time earnings for PSSap members

The rules around what should be included in or excluded from a person’s OTE are maintained by the Australian Taxation Office. Generally speaking, OTE includes any earnings that your employee earns during ordinary hours of work. This can include payments like over-award payments, shift loading, annual leave loading, bonuses, and most allowances. OTE excludes overtime payments.

We can provide limited information about your obligations under OTE and super guarantee legislation. We recommend that you seek further information about your obligations directly from the Australian Taxation Office. You may also wish to refer to the Commissioner of Taxation’s Superannuation Guarantee Rulings, including ruling SGR2009/2, in order to gain a better understanding of your obligations.

Maximum contribution base

The maximum contribution base is a cap on the amount of payments made to an employee that are considered to be earnings. This means that you aren’t required to pay contributions on earnings above that amount for employees whose contributions are based on OTE, but can if you want to. The amount is determined by the ATO and will change from year to year.

The maximum contribution base doesn’t apply to CSS, PSS, or PSSap FCS members, which means you’re still required to contribute based on their entire super salary.

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