This paper addresses the optimization problem on subcarrier and power allocation of orthogonal frequency division multiple access (OFDMA) system under spectral efficiency (SE) metric when deploying superposition coding (SC) transmission strategy. An algorithm with polynomial time complexity, of the order of (UN log 2(N)) has been proposed for sub-optimal SE maximization. Results indicate that the system SE increases with the use of SC technique. Besides, the throughput gain with SC adoption increases when the number of users (U) approaches the number of subcarriers (N) available in the system.