Employee's OTE A Employee's total salary/wages B Total super contribution paid by the cut-off date C Super contribution paid by the cut-off date to the employee's nominated funds D Step 2: Preparation calculation Total SG contributed by cut-off date in %: E C + A x 100 SG paid to the employee's nominated fund in %: F D + A x 100 Notional quarterly shortfall in $: (9.5 - F) + 100 x B G Step 3: Calculation shortfalls SG shortfall H (9.5 - E) + 100 x B Choice liability 0.25 x (G - H) Step 4: Total shortfall amounts and calculate total SGC Shortfall (H + 1) Interest on shortfall amount: (show your workings here)