Within the Calculation Parameters of the Employer Superannuation Calculation Pay Component fields, you will have the option to select Actual Overtime or Paid Overtime.
If there's a requirement for your business to pay the Superannuation Guarantee SG% % on overtime, based on your requirement, you can select either Actual Overtime or Paid Overtime.
If Actual Overtime is ticked, the SG percentage calculation will use the Actual hours worked at the employee's rate of pay.
If Paid Overtime is ticked, the SG percentage calculation will use the dollar value of the calculated overtime.
Example ( we have used the hourly rate of $25.00 for this example)
An employee works 5 hours at Time and a Half ( 5 * Time and a Half by $25.00 = $187.50 Paid Overtime.)
An employee works 5 hours of Actual Overtime = 5 * $25.00 = $125.00 Actual Overtime Value.