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:

• TWUSUPER
• Any other fund to which the employer was making contributions for the benefit of its employees before 12 September 2008

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.