Ordinary time earnings¶

Definition. Ordinary time earnings (OTE) is what an employee earns for their ordinary hours of work, and it is the amount the ATO uses to work out how much super an employer must pay.

In plain English¶

OTE is the pay for an employee's normal working hours. The ATO uses it to calculate super, which is currently 12% of OTE. Overtime is generally not counted as OTE, so super usually is not worked out on overtime.

Related lessons¶

• Ordinary time earnings

General information only — not tax, super or financial advice.