System Default Deductions which are considered to be Ordinary Time Earnings (OTE) Aimee Slatter Dec 20, 2024 783 🎯 The ATO has provided a list of payments that are ordinary time earnings, which we have pre-defined within the below Pay Types. Salary Sacrifice (to Super Fund, OTE). Salary Sacrifice (to other benefit, OTE). Salary Sacrifice (to Workplace Giving, OTE).