Overtime

(from the ATO's Business Implementation Guide)

Overtime is when an employee works extra time. It can include work done:

• Beyond their ordinary hours of work

• Outside the agreed number of hours
  
  
• Outside the spread of ordinary hours (the times of the day ordinary hours can be worked).
  
  

Payments for work performed during hours outside an employee’s ordinary hours of work are not ordinary time earnings as per SGR 2009/2.

Separately itemising overtime as a discrete payment type better informs the ATO on minimum legal obligations for OTE and assurance around SG compliance.