Checking your super calculations¶

Checking super is not about redoing every pay by hand. It is about a few quick tests that tell you whether a figure is right. This lesson is a practical checklist you can come back to whenever you want to be sure the super looks correct before you finalise a pay or make a payment.

Work through it in order. Most figures pass every test in a minute or two.

In one line

Check super with a few quick tests — does it match OTE times the rate, is each pay item marked correctly, and does it agree with the payslip and the fund payment.

Why this matters¶

Super is money you owe, and it is easier to fix a figure before a pay is finalised than after. A short check each pay run catches an old rate, a mis-marked pay item, or a missed bonus while it is still simple to put right.

What you will learn¶

How to reconcile super against OTE and the current rate
How to sense-check each pay item
How to compare figures to payslips and fund payments, and when to get help

Understanding the concept¶

Think of checking super as four passes over the same figure, from the sum itself down to what was actually paid.

Check 1 — reconcile against OTE and the rate¶

Start with the headline test. The ATO explains that super is the OTE multiplied by the super rate, which is 12% from 1 July 2025.

Find the OTE for the pay (the pay that counts towards super).
Multiply it by 12% (multiply by 0.12).
Compare that to the super figure shown.

If the two match, the arithmetic is sound. If they do not, the OTE total or the rate is the place to look. Working back the other way is a handy shortcut: the super divided by the OTE should come out at 12%.

Check 2 — sense-check pay item by pay item¶

If the arithmetic is right but the figure still feels off, the OTE total is probably including or excluding the wrong thing. Go down the pay items and ask, for each one, whether it should attract super:

Ordinary wages — yes, these are OTE.
Overtime — normally no, where ordinary hours are set out in an award or agreement.
Bonus or commission for ordinary work — normally yes.
Allowance — depends: an allowance that rewards service is usually OTE; one that just reimburses an expense is not.
Paid leave for ordinary hours (annual, sick, long service) — yes, this is OTE.

The ATO publishes lists of which payments are OTE and which are not, so a pay item you are unsure about can be checked against them.

Check 3 — compare to payslips and fund payments¶

Now compare the figure across the places it appears:

Payslip — the super shown on the payslip should match what you calculated.
Fund payment — the amount actually sent to the fund should match the super on the payslips it covers.

If the payslip, the calculation and the fund payment all agree, the figure has held up end to end. A gap between them points to where to look next.

Check 4 — know when to seek help¶

Some situations are worth a second opinion rather than a guess. Consider getting help from your accountant, bookkeeper, or the ATO when:

You are unsure whether a particular pay item counts as OTE.
The figures do not reconcile and you cannot see why.
A pay involves something unusual (for example a termination payment or an unfamiliar allowance).

The ATO also offers a super guarantee contributions calculator you can use to cross-check a figure.

For accountants & bookkeepers

Check 1 is the OTE × SG-rate reconciliation (12% from 1 July 2025); the reverse test — SG divided by OTE — should return the rate. Check 2 is really a pay-item mapping audit against the ATO OTE inclusion and exclusion lists: overtime out where ordinary hours are identified, bonuses and commissions in, service allowances in and expense allowances out, annual leave loading in unless referable to lost overtime. Check 3 traces the figure from calculation to payslip to the contribution paid to the fund. From 1 July 2026 the Payday Super changes move the base to qualifying earnings, so re-verify your mapping and any saved rate before then.

Example¶

Priya's Cafe wants to check Sam's super before finalising a pay (figures illustrative). Sam's OTE for the pay is $1,500, so Priya expects $1,500 × 12% = $180. The pay shows $180 — Check 1 passes. She glances down the pay items: ordinary wages and a bonus are in the OTE, and a small overtime amount is correctly left out — Check 2 passes. The payslip shows $180, and the amount she will send to the fund matches the payslips it covers — Check 3 passes. The figure holds up, so Priya finalises with confidence.

Common mistakes¶

Checking the arithmetic but never checking whether each pay item is marked correctly.
Comparing the calculation to the payslip but not to the amount actually paid to the fund.
Guessing on an unusual pay item instead of checking the ATO lists or asking for help.
Reconciling against an old rate instead of the current 12%.

How this works in myaccountant¶

In the app — myaccountant works out the super for each employee on each pay, using the pay items that count towards super, and shows you the figure per employee. You can review it before you finalise the pay, which is the moment to run these checks. The super also appears on the payslip you can send to the employee.

Key points¶

Reconcile first: super should equal OTE × the current rate (12% from 1 July 2025).
If the sum is right but the figure feels wrong, check each pay item is marked correctly.
Compare the calculation to the payslip and to the amount paid to the fund.
The ATO lists which payments are OTE, and offers a calculator to cross-check.
Seek help for anything unusual or figures that will not reconcile.

Learn next¶

General information only — not tax, super or financial advice.

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