Legislation which requires employers to provide a minimum level of superannuation contributions for most employees.
Commonwealth Government legislation requiring employers to contribute to superannuation on behalf of most employees. The legislation is enforced by the ATO.
Superannuation guarantee ensures that most Australian workers are provided with superannuation contributions by their employer. An employer should either contribute to a complying superannuation fund or retirement savings account (RSA) for an employer or pay the superannuation guarantee charge. If your employer pays the charge, the Australian Taxation Office (ATO) will then pay an equivalent amount into a superannuation provider of the employer's choice.