Leave loading has super unless you can prove the loading was to compensate lost opportunity to do overtime - which makes it no super



https://www.natroad.com.au/is-superannuation-payable-on-annual-leave-loading/#:~:text=According%20to%20the%20ATO%2C%20if,therefore%2C%20is%20subject%20to%20superannuation.


Last modified: 26 May 2021QC 58207



https://www.ato.gov.au/Business/Super-for-employers/Paying-super-contributions/How-much-super-to-pay/List-of-payments-that-are-ordinary-time-earnings/Superannuation-on-annual-leave-loading/