How do I check if my employer has paid my super correctly?

Compare two figures per quarter: (1) what your super fund actually received from your employer (visible on your super fund statement or app), and (2) what should have been paid — the SG rate × your ordinary time earnings (OTE) for the quarter. The SG rate is 12% from 1 July 2025, was 11.5% in 2024-25, 11% in 2023-24. If the actual is less than the expected, your employer has underpaid super. This tool does the math across multiple quarters and generates a structured complaint.

What is OTE (ordinary time earnings)?

Ordinary Time Earnings is the total of all amounts paid to an employee for their ordinary hours of work — including base wages, shift loadings, regular allowances, paid leave, and most performance bonuses. OTE EXCLUDES overtime payments (only ordinary hours count). Super must be paid on OTE, not just base wages. Many employers wrongly exclude allowances or shift loadings from the OTE calculation, leading to chronic super underpayment.

How far back can I claim unpaid super in Australia?

Five years from the relevant quarter, under section 36 of the Superannuation Guarantee (Administration) Act 1992. The ATO can pursue the Super Guarantee Charge (SGC) on quarters within that window. This is shorter than the Fair Work Act 6-year limit for wage underpayment claims. If unpaid super is also a workplace entitlement breach (some EAs make super a contractual term), the 6-year FW Act window may apply instead.

What is the Super Guarantee Charge (SGC)?

When an employer fails to pay enough super by the due date, they become liable for the Super Guarantee Charge — which is the shortfall amount, plus nominal interest (about 10% per annum) running from the start of the quarter, plus an administration fee of $20 per employee per quarter. SGC is non-deductible (unlike normal super contributions), and the ATO can pursue civil penalties on top. Workers receive the shortfall + interest portion through the ATO's recovery process; the admin fee goes to consolidated revenue.

How do I report unpaid super to the ATO?

Use the ATO's online unpaid-super reporting form ('Report unpaid super contributions from my employer'). You'll need: your employer's ABN, your tax file number, the quarters you believe are unpaid, and supporting documents (payslips and super fund statements). The ATO investigates, can issue compliance notices to the employer, and recovers the SGC. The process is free. Phone 13 10 20 (general business) or use the unpaid-super online form. From 1 July 2026, Payday Super takes effect — employers must pay super within 7 days of paying wages, making this kind of audit faster to detect.

Super Payslip Audit

Has your employer paid your super correctly? Quarter-by-quarter audit using the SG rate that applied for each period (9.5% to 12% across 2014–2026). Shows total Super Guarantee Charge owed if there's a shortfall.

Last verified: 1 July 2025

Your quarters

For each quarter: enter your OTE (ordinary time earnings — base wages + leave + most allowances + bonuses, NOT overtime), and what your super fund actually received from the employer for that quarter.

Quarter 1

Year (FY start)

Quarter

OTE (AUD)

Super received

Quarter 2

Year (FY start)

Quarter

OTE (AUD)

Super received

Quarter 3

Year (FY start)

Quarter

OTE (AUD)

Super received

Quarter 4

Year (FY start)

Quarter

OTE (AUD)

Super received

Sources

• Superannuation Guarantee (Administration) Act 1992 (Cth) ss19, 23, 36
• ATO — Key superannuation rates and thresholds (SG rate history)
• ATO — Super for employers (OTE definition)
• SG rate 12% from 1 July 2025; was 11.5% in 2024-25; 11% in 2023-24
• Last verified 2026-05-02.

Superannuation Rate 2026 Australia: 12% From 1 July (Check Your Super)

Super guarantee is 12% from 1 July 2025. Check your employer is paying the right amount — $5 billion goes unpaid every year. Free calculator included.

What Counts as Ordinary Time Earnings (OTE) for Super? Complete 2026 Guide

A detailed guide to what payments are included and excluded from ordinary time earnings (OTE) for superannuation guarantee calculations in 2026. Covers base salary, overtime, bonuses, commissions, allowances, leave payments, salary sacrifice, and casual loading with practical examples.

Pay Calculator Australia 2026 — How Much Will You Take Home? (Free Calculator)

Use our free pay calculator to see your after-tax income for any salary. Full 2025-26 tax brackets, Medicare levy, HECS-HELP, and super explained. Covers $30K to $300K with instant results.

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General information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.

Super Payslip Audit

Your quarters

Sources

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