Is super calculated on gross pay or ordinary time earnings?

On ordinary time earnings, not gross. That is why this register has a separate OTE column. Overtime is generally excluded from OTE. Most penalty rates, loadings, commissions and paid leave are included. Getting this wrong in either direction is one of the most common payroll errors — excluding penalties underpays super, including overtime overpays it.

What superannuation rate should I use?

Enter the current super guarantee rate in the rate column rather than relying on a figure baked into a template. The rate has stepped up across recent years, and a hardcoded rate silently goes stale. Confirm the rate that applies to the pay date, not the pay period, and check it before the first pay run of each financial year.

When does super have to be paid?

The timing rules have tightened and moved toward alignment with payday. What matters is when the fund receives the contribution, not when you paid it — clearing houses introduce a lag. Confirm the current requirement and diarise against the received-by date. A late contribution becomes a superannuation guarantee charge, which is not deductible.

Does this work out award rates for me?

No, and that is a deliberate limitation. A register records what was paid; it cannot tell you whether the rate was correct. Correct rates depend on the modern award, the classification, the employment type and the hour and day worked. Use the award pay checker or the award rates guides to establish the rate, then record it here.

How does this reconcile to the BAS?

Total gross wages for the period feeds BAS label W1, and total PAYG withheld feeds W2. Reconcile the register totals to your ledger and then to the lodged figures. The payroll reconciliation template is built for exactly that comparison.

How long do I keep payroll records?

Seven years under the Fair Work Act — longer than the ATO five-year rule for general business records, so seven is the number to work to for anything payroll. Records must be legible, in English, and must not be false or misleading.

When should I stop running payroll in Excel?

Once you have more than a handful of employees, or any employee covered by a modern award with penalty rates, a spreadsheet stops being the cheaper option. The failure mode is not arithmetic — it is that nobody notices a formula being overwritten, and a rate that is wrong stays wrong for every pay run until someone checks.

What about Single Touch Payroll?

Every pay run must be reported to the ATO through STP on or before the pay day. A spreadsheet cannot do that on its own — you need STP-enabled software or a lodgement service. This register is a record and reconciliation tool that sits alongside STP reporting, not a replacement for it.

FREE EXCEL TEMPLATE Last updated 28 August 2026

Payroll register that calculates super on OTE, not gross

One row per employee per pay period, with ordinary pay, penalties, allowances and overtime separated — so superannuation calculates on ordinary time earnings rather than on everything, which is where most spreadsheet payrolls go wrong.

Payroll register template

Excel (.xlsx) · 150 rows · no signup

Super calculated on OTE, not gross

Gross, PAYG, deductions and net pay

Employment type and classification columns

Period totals across every column

General information only, not tax or accounting advice.

This template is general information for Australian employers. Award coverage, classifications, superannuation and reporting obligations depend on your circumstances — confirm them with Fair Work, the ATO or a registered BAS agent. It does not constitute legal, HR, or professional advice and should not be relied on as a substitute for advice specific to your business, workforce, or circumstances.

References HR Hub disclaimer Modern Awards Fair Work

Check the award rate first

A payroll sheet is only as right as the rates going into it. Estimate the correct modern award rate before you run pay — free, no signup.

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What's in the payroll register

Seventeen columns, arranged so the superannuation base is correct by construction.

Employee identification

Name, ID, classification and employment type — full time, part time or casual.

Pay components separated

Ordinary pay, penalties and loadings, allowances and overtime each in their own column.

Gross pay

The four components added. Calculated, not typed.

OTE column

Ordinary pay plus penalties and loadings — the superannuation base, excluding overtime.

PAYG and net pay

PAYG withheld and other deductions taken off gross to give net pay.

Super payable

The super rate applied to the OTE column, rounded. Not to gross.

Why the OTE column exists

The same employee, one fortnight. Calculating super on gross instead of OTE overstates it.

Component	Amount	In OTE?
Ordinary pay	$1,840.00	Yes
Saturday penalty	$276.00	Yes
Casual loading	$460.00	Yes
Overtime	$312.00	No
Gross pay	$2,888.00	—
OTE (super base)	$2,576.00	—

Overtime is generally not ordinary time earnings, while most penalty rates and loadings are. Calculating super on the $2,888 gross rather than the $2,576 OTE overpays super on this one fortnight — and doing the reverse, excluding penalties, underpays it.

What a register does and does not do

This is a record of what you paid. It is not a check that the rate was right.

It records

Who was paid, what for, how much was withheld, what super was payable, and what actually went to the employee.

It does not interpret an award

Whether the base rate, penalty and classification were correct depends on the modern award, the employment type and the hour and day worked.

Seven-year retention

Employee records must be kept for seven years under the Fair Work Act — longer than the ATO five-year rule. Work to seven for payroll.

Records must be legible and accurate

In English, and not false or misleading. A register reconstructed from memory at year end is neither.

Superannuation timing has tightened

The rules on when contributions must reach the fund have moved toward alignment with payday. Confirm the current requirement, and diarise against the date the fund receives the money rather than the date you paid it — clearing houses take time to pass contributions on.

A late contribution becomes a superannuation guarantee charge, which is not deductible and includes interest and an administration component. The payday super calculator works through the timing.

A spreadsheet cannot tell you the rate was right

Modern award rates vary by classification, age, employment type and the hour and day worked. A Saturday evening shift and a Tuesday morning shift at the same classification are paid differently.

That is what award interpretation exists to handle. Use this register to record and reconcile — not to work out what should have been paid.

Who uses a payroll register

Small employers

Where payroll runs outside a dedicated system and a structured record is needed.

Bookkeepers reconciling payroll

Per-employee detail to reconcile against the ledger, the BAS and STP year-to-date figures.

Anyone preparing for year end

A clean register is what makes STP finalisation a check rather than an investigation.

For accountants & bookkeepers

Do you reconcile payroll for shift-based clients?

Penalty rates, casual loading and public holidays make wages the hardest line to reconcile and the easiest to get wrong. Advisors who bring those clients onto RosterElf get award rates applied automatically to every timesheet, and earn recurring monthly income per employee managed.

Recurring monthly income

$1.00–$2.00 per active employee

Signup bonus

$100 per new client business

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Definitions

Plain-English explanations of the terms used on this page.

FAQ

Payroll register questions

On ordinary time earnings, not gross. That is why this register has a separate OTE column.

Overtime is generally excluded from OTE. Most penalty rates, loadings, commissions and paid leave are included. Getting this wrong in either direction is one of the most common payroll errors — excluding penalties underpays super, including overtime overpays it.
Enter the current super guarantee rate in the rate column rather than relying on a figure baked into a template. The rate has stepped up across recent years, and a hardcoded rate silently goes stale.

Confirm the rate that applies to the pay date, not the pay period, and check it before the first pay run of each financial year.
The timing rules have tightened and moved toward alignment with payday. What matters is when the fund receives the contribution, not when you paid it — clearing houses introduce a lag.

Confirm the current requirement and diarise against the received-by date. A late contribution becomes a superannuation guarantee charge, which is not deductible.

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