OTE relates to certain pay items/categories that attract super guarantee (SG). Not all pay items attract SG, such as (but not limited to)
- overtime,
- some allowances,
- reimburses
- workers compensation when you are not working
- termination pays, and more
The idea is that we want to calculate your superannuation guarantee to be the precise amount. Never over/under paid and put the employer & employee at a disadvantage.