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To be fair, the calculation is simple.
Where people can get mixed up is making an offer of employment, especially if it is verbal.
This can be somewhat of a catastrophe because the correct payment should be made for each and every pay period.
As well, expectations are strongest in the beginning where employees look to bosses to make good on their promises.
It is always best to quote payment as $X+Super.
That way, the calculation is transparent, simple and deliverable. Everybody is happy.