Super Guarantee tracker

Sessional Australia reads every confirmed, delivered, invoiced, or paid shift in the current financial year, groups them by income source, and for each stream calculates the Super Guarantee amount the payer is likely to owe at the current SG rate (12% for the 2025/26 and 2026/27 financial years). If you have told us how much SG the payer has actually paid on a shift, the tracker subtracts that from the owed figure and surfaces the gap.

The classifier exposure labels translate as follows:

• Likely owed: the income source typically triggers s12(3) SGAA and we treat the SG as a recovery candidate. Agency, mine-site, and aeromedical work fall here in most fact patterns.
• Review: exposure is fact-pattern dependent. We flag the potential amount but do not recommend chasing it without a closer look at the contract.
• Covered via PAYG: the payer is an employer paying SG through payroll (public-hospital casual shifts, for example). Gap is informational only.
• Not applicable: no payer, so no Super Guarantee obligation exists. Direct-patient-billing shifts land here: Medicare receipts arrive in your name and the practice takes a service fee.

Whether a shift is agency-managed, direct-contractor, direct-patient-billing, or public-hospital casual is the single field that changes the regulatory picture the most. It drives Super Guarantee exposure, the PSI unrelated-clients test, GST treatment on your side, and the practice's state payroll tax exposure.

You pick the income source when you accept a booking. If you didn't, we default based on your profession: GPs and dentists default to direct patient billing (post Thomas and Naaz), pharmacists and nurses default to agency, paramedics to public hospital casual.

Don't use the tracker as a tax position. We haven't implemented the following, and your accountant will need to layer them on:

• Per-payer quarterly maximum super contribution base (MSCCB), reviewed annually by the ATO. If you have a very high-rate engagement with a single payer the tracker may overstate the liability above the quarterly cap. Confirm the current-year MSCCB on ato.gov.au before raising an SG charge enquiry.
• The Super Guarantee charge gross-up. When a payer misses an SG due date, the ATO recalculates against total salary and wages (not OTE) and adds a nominal interest component plus an administration fee.
• Salary-sacrifice offsets and reportable employer super contributions.
• Associates and interposed companies. If you invoice via a Pty Ltd or trust, s12(3) still reaches the individual where the contract is for personal labour, but the analysis is more involved than the tracker can express.

The ATO runs an employee super complaint process through MyGov. Before lodging a complaint:

• Compare the tracker's owed figure against your payslips, remittances, or super fund statements. The payer may have paid via clearing house on a lag.
• Confirm the contract is wholly or principally for your personal labour. If it specifies a result, or you supply material tools, or you bear rectification liability, s12(3) may not reach the payer.
• Read the engagement letter for any "super included" language. Whether that sticks depends on whether you knowingly contracted on that basis.
• Confirm with your registered tax agent before raising a complaint. In small locum networks the political cost of an SG charge enquiry against the payer matters.

Tax, PSI, super, and GST: the broader context that SG sits inside.

Earnings dashboard: where the same income-source split shows up in your realised-rate view.