Public holiday pay is considered ordinary time earnings if the public holiday forms part of an employee’s normal standard roster. Ordinary time earnings are superable therefore public holidays paid and taken will attract the Super Guarantee Contribution (SGC).
If a public holiday is worked and forms part of an employee’s normal roster, the hours worked are not overtime but are paid as a penalty rate. Super is payable for hours worked on a public holiday calculated on the total payment paid at the penalty rate.
If a public holiday is worked that does not form part of an employee’s normal roster i.e. considered an extra day of work additional to employee’s standard roster, then the hours worked on this day are considered overtime. Overtime is not superable therefore no super is due on the payment for hours worked on this public holiday.
Check your Award or EBA to determine when public holidays are paid at penalty rates or overtime rates.
** Information current as at 20.01.21, always check for the most current information before relying on this information.