Super on bonuses, overtime, and commissions
Guide to how employers should think about super treatment for variable pay items without turning edge cases into false certainty.
As of 18 Apr 2026. Source: ATO employer super guidance
Keep variable pay visible
Bonuses, overtime, and commissions are where worksheet discipline matters. SuperSure separates excluded or cautionary amounts from ordinary time earnings so teams can discuss treatment explicitly instead of hiding it inside one gross-pay number.
That makes internal review easier when payroll, finance, and people teams are not aligned on treatment.
Avoid blanket assumptions
Some variable pay may still require a closer reading of the arrangement, award, or current guidance. Use the calculator CTA to test different assumption mixes, then confirm the treatment before finalising payroll.
A quick estimate is useful, but only if it stays honest about what still needs verification.
Try the worksheet next
Use the calculator to test your assumptions, then compare the result against current authority guidance before acting.