You can calculate the exclusion amount by using this formula:
Minimum Superannuation required by the award=$XX.XX
$XX.XX divided by 0.095=$ Exclusion value
Applying this formula to this example:
Minimum Superannuation required by the award=$95.00
$95.00 divided by 0.095=$1000.00
This is the gross wages that are to be excluded each pay.
9.50% of $1000.00 is $95.00. You have already paid $95.00 superannuation as the flat rate. You do not have to pay it again so you exclude it from further required superannuation calculations. You will insert $1000.00 as the excluded wage amount because superannuation will have already been calculated as part of the flat rate category.