What counts as ordinary time earnings for super
Plain-English guide to ordinary time earnings, excluded amounts, and the judgment calls employers should double-check.
As of 18 Apr 2026. Source: ATO employer super guidance
Start with the ordinary hours lens
Ordinary time earnings usually means pay tied to ordinary hours of work. SuperSure keeps those amounts in a dedicated field so employers can see what is driving the estimate instead of mixing everything into one total.
That structure is useful when internal teams need to explain why a contribution estimate moved after a payroll review.
Where caution matters
Overtime, unusual allowances, and mixed worker arrangements can complicate the answer. If you are unsure whether an amount belongs in OTE, use the worksheet as a first pass and then compare it against current authority guidance or payroll advice.
The calculator links back to source material so the handoff from estimate to verification stays clean.
Try the worksheet next
Use the calculator to test your assumptions, then compare the result against current authority guidance before acting.