Additional Payments and Superannuation
In determining whether an additional payment is superannuable or not the key test is whether or not the payment can be regarded as:
- an integral part of the reward for the job or
- a temporary addition
On this basis payments for taking on temporary additional responsibilities are unlikely to be superannuable, whilst those made in respect of an activity which will continue into the foreseeable future are likely to be superannuable.
Overtime payments would not usually attract superannuation except in those circumstances where overtime is built into the working week as part of an agreed rota. In these circumstances, as the overtime is a permanent component of the pay, it is treated as superannuable.