An employer makes contributions to a superannuation fund for each employee's benefit so as to avoid liability for superannuation guarantee charge, making unpaid superannuation an NES contravention recoverable under the Act; the obligation is reduced where the employer has paid the charge through the ATO for a benefiting employee (s 116C), a court will usually direct compensation for unpaid contributions into the fund (s 116E), and a Fair Work claim is barred while the Commissioner of Taxation is recovering the same shortfall (s 116D). Added by the Treasury Laws Amendment (Payday Superannuation) Act 2025 from 1 July 2026, alongside payday superannuation timing under the tax laws.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.