Working out super contributions

You must use ordinary time earnings (OTE) to calculate the minimum super guarantee (SG) contributions required for your eligible employees. This ensures all eligible employees are treated the same for SG purposes.

For example, during the second quarter of the 2009-10 financial year (1 October to 31 December) your employee’s OTE were $8,000. The super contribution is:
9% x $8,000 = $720 (minimum SG contribution)
For more information, refer to Employers super essentials and Rates, calculators & tools.