The employer must make superannuation contributions sufficient to avoid the superannuation guarantee charge, pay authorised voluntary post-tax employee contributions within 28 days after the end of the month of deduction (changes on 3 months' notice), and contribute to one of the nominated funds (REST, Australian Retirement Trust, HOSTPLUS, CareSuper, a pre-12 September 2008 fund meeting the conditions, or the employee's defined benefit scheme) unless legislation requires another fund, such as the employee's chosen or stapled fund. Contributions continue during paid leave and, up to 52 weeks, during absence for work-related injury or illness while the employee receives workers compensation and remains employed. Superannuation is also an NES entitlement (Division 10A).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.