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13 Jun 2019 Ordinary time earnings – annual leave loading

Superannuation Guarantee Ruling SGR 2009/2 provides the ATO’s view that annual leave loading will be ordinary time earnings (OTE) unless it is referable to a lost opportunity to work overtime: 

238. By way of exception an annual leave loading that is payable under some awards and industrial agreements is not OTE if it is demonstrably referable to a notional loss of opportunity to work overtime. However, the loading is always included in 'salary or wages'. 

Find out more about the ATO’s view, the evidence required to comply with that view and their previous compliance approach.


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