An employer must comply with the Superannuation Guarantee legislation and make a contribution of 9% of the employee’s ordinary time earnings to a nominated complying super fund. If an employee does not nominate a fund then the following funds must be used:
An employee can authorise in writing the employer to deduct additional voluntary contributions from post-taxation earnings and remit same to a complying superannuation fund. This money must be remitted no later than 28 days after the deductions are made (sub-clause 19.3).
Superannuation contributions must be made whilst an employee is on annual leave or receiving workers compensation payments.