Superannuation on Your Payslip: How to Check It's Correct (2025–26)

Most Australian employees glance at the super line on their payslip and move on. That's a mistake. Underpayment of superannuation on payslip records is one of the most widespread payroll errors in the country — and it stays invisible until someone does the maths. Here's what a correct super line looks like for FY2025–26, how to verify it in under two minutes, and what to do when the numbers don't add up.

How Superannuation Appears on an Australian Payslip

The Fair Work Act is unambiguous: every itemised payslip must show the amount an employer is required to contribute for that pay period, plus the name of the fund. You'll see it labelled SGC, Super Guarantee Contribution, Employer Super, or simply Superannuation — the label varies, the obligation doesn't.

The figure on the payslip represents what you've earned in super that period — not what's landed in your fund yet. Employers are legally permitted to pay quarterly, by the 28th day after each quarter closes. Amounts accumulate on successive payslips before any transfer occurs. That gap between entitlement and deposit is exactly where underpayment hides.

A compliant fortnightly payslip looks like this:

How to Check the Calculation Is Correct

The maths is simple. What trips people up is knowing which earnings figure to apply it to. That figure is Ordinary Time Earnings (OTE) — defined by the ATO, not by your employer's payroll system.

Super shown on a payslip is an entitlement, not always a payment — it may be paid quarterly.

Spotting Underpayment and Employer Obligations

Consider James, a full-time warehouse worker in Brisbane. His fortnightly OTE is $3,500. His payslip shows super of $385 — not $420. That figure matches the FY2023–24 rate of 11%, meaning his employer's payroll system was never updated when the rate rose to 11.5% and again to 12%. The $35 shortfall per fortnight compounds to roughly $910 a year disappearing from his retirement savings — silently, invisibly, until he checks.

Other red flags: the super column is missing entirely; no fund name is listed; or your super fund statement shows deposits that don't match the totals your payslips have been accumulating. A payslip can show a super entitlement that was never paid — only your fund statement confirms the balance.

Under the Superannuation Guarantee (Administration) Act 1992, employers must pay the SG amount to a complying fund by each quarterly due date. A late payment doesn't simply attract a fine — employers must lodge and pay the SG Charge to the ATO, which carries interest and stacks administrative fees on top.

If you suspect underpayment, raise it with your payroll department first — in writing, so there's a record. If that resolves nothing, report it to the ATO via the Report unpaid super tool on ATO Online, accessible through MyGov. The ATO can investigate, compel payment, and recover shortfalls dating back to the start of your employment.

Generate a Payslip With Correct Super Calculations Built In

PayslipMate automatically applies the current Super Guarantee rate — 12% for FY2025–26 — to every payslip generated. No risk of accidentally carrying forward last year's 11.5%. No manual arithmetic. You can generate a compliant Australian payslip with super calculated correctly in minutes. Getting super right across the full year matters at EOFY, when employers reconcile their SG obligations against what was actually paid.

Frequently Asked Questions

Does superannuation have to appear on every payslip in Australia?

Yes — without exception. Under the Fair Work Regulations, every payslip must include the super amount the employer is liable to contribute for that period plus the fund name. A missing super line is a breach of record-keeping requirements; contact the Fair Work Ombudsman if your employer won't fix it.

Is super calculated on gross pay or ordinary time earnings?

Super is calculated on Ordinary Time Earnings (OTE) — base salary, most allowances, and paid leave — not necessarily total gross pay. Overtime loadings are generally excluded per ATO guidance, so if your gross includes significant overtime your super entitlement will be less than 12% of the gross figure.

What should I do if my payslip shows the wrong super amount?

First verify the rate — the FY2025–26 rate is 12%, and many payroll systems weren't updated on 1 July 2025. If the rate is correct but the figure is still short, raise it in writing with payroll and report unresolved discrepancies to the ATO via MyGov; they can recover unpaid super including shortfalls from prior years.

Can my employer deduct superannuation from my take-home pay?

No — super is an on-top obligation paid by the employer, not deducted from your wages. If your net pay has dropped and your employer is citing super contributions as the reason, document it and contact the Fair Work Ombudsman immediately.