Super Guarantee tracker

The Superannuation Guarantee (Administration) Act 1992 (SGAA) s12(3) says:

"If a person works under a contract that is wholly or principally for the labour of the person, the person is an employee of the other party to the contract."

In plain terms, "wholly or principally for the labour of the person" asks whether the contract is mainly for your own personal work. Review the contract with your adviser, including whether you must do the work yourself; this summary is not a substitute for applying s12(3) to the full arrangement.

Agency-placed locum work is a classic arrangement in which this question arises: an engagement may be for you personally to work shifts at a workplace. For the s12(3) discussion, identify the other party to your contract and what that contract requires, including whether you must do the work yourself. An agency placement alone does not establish that any payer owes super. The answer depends on the contract and the facts; take the engagement terms to a registered tax agent or the ATO.

Sessional Australia reads shifts marked Confirmed, Delivered, Invoice ready, Invoiced or Paid whose start dates fall in the current financial year. It groups them by income source and estimates expected super for the sources it treats as in scope. The SG rate is 12% for 2025-26 and 2026-27 (SGAA s19). The tracker subtracts payments you record and shows any remaining gap. Confirmed shifts can include work you have not yet delivered, so the total is not a statement of overdue payments.

The classifier exposure labels translate as follows:

• Likely owed: the classifier's label for agency, mine-site contract and aeromedical income. The model calculates expected super for these sources.
• Review: the label for direct contractor, public hospital contract, event medical and other income sources. The model includes a potential amount for review.
• Covered via PAYG: the label for public hospital casual income. The tracker still compares its expected amount with payments you record; it does not inspect payroll.
• Not applicable: the label for direct patient billing. The tracker calculates no expected super for this source. The label does not establish an exemption.

Use Record super paid on the Super Guarantee tracker when a remittance, payslip or fund statement shows that a payer has made a contribution. Choose the matching entry in Shift and payer, enter the amount and paid date, and add an optional note such as a remittance reference. If you record another payment for the same shift later, Sessional adds it to the amount already recorded.

The tracker subtracts the recorded amount from the expected amount for that income stream. This reduces the displayed gap, to a minimum of zero. The payment entry does not change the shift lifecycle, invoice status or pay-check result.

The tracker uses the income source saved on each shift to choose its label and decide whether to include an expected super amount. It does not read the engagement letter to make that choice. Review the recorded source against how the work was arranged before interpreting the result.

Compare each source's shift count and payable amount with your own records. A missing payment, an incorrect shift amount or a different income-source label can change the displayed gap. A zero gap means the model has no remaining difference, not that your arrangements have been checked.

The tracker is available on Plus and Pro. It is a planning view with the following limits:

• Payer-side payroll details are not available to the tracker. It calculates from shift amounts and the stored financial-year rules, rather than checking payroll categories or contracts.
• The tracker does not calculate a Super Guarantee charge or determine whether a payment is late.
• Salary-sacrifice offsets and reportable employer super contributions are not modelled.
• Company and trust arrangements are not analysed. Ask your registered tax agent to assess the actual engagement rather than relying on an income-source label.

Start by checking the records behind the difference:

• Compare the tracker's SG owed and SG paid figures against your payslips, remittances and super fund statements. Note which contributions you have already recorded.
• Gather the engagement letter, agreed rate and shift dates so your adviser can assess the arrangement using the original documents.
• Ask the payer to explain any amount you cannot match to a statement, and keep their response with your payment records.
• Ask your registered tax agent or the ATO about the next step if the difference remains unresolved.