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.