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Is super paid on overtime? 

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What are qualifying earnings?
Times when your overtime does contribute to super
July 01 2026
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Whether you’re working in payroll or working extra hours to pocket some overtime for yourself – you might expect your super contributions to receive a little extra too. But in most cases, employers don’t have to pay super on overtime hours. Under Payday Super the same rules apply –qualifying earnings include ordinary time earnings (OTE) and these payments remain distinct from overtime.

What are qualifying earnings (QE)

From 1 July 2026, all employers will use qualifying earnings (QE) to calculate both the super guarantee (SG) amount you’ll be paid and, where applicable, the super guarantee charge (SGC), QE is a new term that brings together ordinary time earnings (OTE) and other payments such as commissions and eligible salary sacrifice amounts.

The new concept of QE doesn’t change the amount of SG you’ll be paid as an employee, however the timing of your payments is likely to change. Under Payday Super laws, employers need to pay your SG contributions at the same time as your salary and wages, rather than once every quarter.

For more information on qualifying earnings, check out the Australian Taxation Office (ATO). 

Times when your overtime does contribute to super  

All that said, there are a few exceptions where overtime does mean more super contributions. These are times like:

  • When overtime is built into an all-inclusive salary package
  • If your award or enterprise agreement specifically includes overtime in super calculations
  • When your ordinary hours aren't clearly defined (meaning all hours might be considered ordinary)
  • Some government and public sector employers have different contribution arrangements.

These situations are less common, but if you think you might fall into one of these categories, it's worth checking with your employer or the ATO to be sure.   

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