If there's a requirement for your business to pay Superannuation on overtime, you can select either Actual Overtime or Paid Overtime. You select the required overtime as a Pay Component in the Calculation Parameters of your Employer Superannuation Contribution.
If Actual Overtime is ticked, the percentage calculation will use the Actual hours worked at the employee's rate of pay.
If Paid Overtime is ticked, the percentage calculation will use the dollar value of the calculated overtime.
For example, an employee works 5 hours at Time and a Half and is paid $30 per hour
Actual Overtime = 5 * $30.00 = $150.00
Paid Overtime = 5 * 1.5 x $30.00 = $225.00