Payroll – Definition of ‘ordinary time earnings’

‘Ordinary time earnings’ (OTE) is defined under s. 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA). OTE includes amounts paid in relation to ordinary hours of work including over-award payments, shift-loading and commission. The definition under the subsection specifically excludes lump sum payments in lieu of unused sick leave, annual leave and long service …

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