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Payday super (Australia): Qualifying Earnings and differences to OTE/Ordinary Time Earnings

Qualifying Earnings (QE) are the payments made to employees that are used to calculate super guarantee amounts under Payday Super from July 1st. Ordinary Time Earnings (OTE) is what we previously used to calculate super for employees.

From July 1st you will report Qualifying earnings rather than OTE through STP. Please refer to the ATO information: Explaining qualifying earnings | Australian Taxation Office.

The relevant settings for QE have already been updated for Single Touch Payroll and are compliant with the ATO specifications. See: Attaché Online deployment (May 2026).

In Attache Payroll, The Include in OTE label in Income Type maintenance, Allowance Maintenance and Deduction Maintenance will be replaced with Include in QE in a future Attaché release, but the current fields (labelled as Include in OTE) will report the correct information via Single Touch payroll as QE.

📌Note:

  • All commissions are considered QE. Commission work solely performed outside of ordinary hours are now considered qualifying earnings. This was not previously included in OTE.

  • You will need to make sure that this has been updated before you report your first pay after July 1st.

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