From 1 January 2024, the National Employment Standards (NES) will include a right to superannuation contributions. This means that unpaid or underpaid superannuation can be enforced under the Fair Work Act by more employees.

Employers already have an obligation to pay superannuation contributions for eligible employees under superannuation guarantee laws. The obligation and the amount of Superannuation doesn’t change, what changes is that Fair Work now also has powers of enforcement. There would be no contravention of the NES provision where an employer has met their obligations under these laws.

The Australian Taxation Office (ATO) will continue to have the main responsibility for ensuring compliance with employer obligations under superannuation guarantee laws.

For further information, you can access the Department of Employment and Workplace Relations’ fact sheet Superannuation in the National Employment Standards.

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