An industrial instrument 
will usually specify that the employers contributions for eligible employee's is based on the employee's ordinary time earnings , which can include over award payments and in some circumstances, shift penalties and other allowances.
In addition to the compulsory employer contributions, most funds allow employees to make voluntary contributions.
An employer is required to ensure that they meet the minimum requirements set out in both the industrial instrument and the Superannuation Guarantee.
As from 1 January 2005 most industrial instruments will provide for a minimum superannuation contribution amount calculated at 9% of the employee's ordinary time earnings or an amount prescribed by the Commonwealth Superannuation Guarantee (Administration) Act 1992. Where the amount of 9% is stipulated in the industrial instrument an exception will apply to contributions made by an employer when an employee is absent on workers’ compensation. The contribution level will be calculated on 3% of the employee’s ordinary time earnings when they are absent on workers’ compensation.
Wageline's fact sheet on occupational superannuation:
Australian Taxation Office superannuation
web site or by telephoning 13 10 20 toll free.
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© The State of Queensland (Department of Employment and Industrial Relations) 2006
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