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Right to Superannuation in the National Employment Standard

Brief Overview

Since 1 January 2024, the NES includes the right to superannuation contributions. The NES now specifically states that employers need to make appropriate superannuation contributions to avoid paying the ‘super guarantee charge’ under superannuation legislation.

Right to Superannuation in the National Employment Standard

From 1 July 2024, the minimum superannuation amount will increase from 11.0% to 11.5%.

The final increase to 12% will start on 1 July 2025.

Under superannuation legislation, if an employer does not correctly pay superannuation contributions, the Australian Taxation Office can investigate and take legal action against the

employer. This does not mean that claims can be made about the same matter under both superannuation legislation and the Fair Work Act.

Instead, the new laws in the Fair Work Act create a new way that superannuation claims can be brought.

This can mean, for example, that if:

  • an employee has been underpaid under a modern award; and
  • their employer has not made superannuation contributions correctly,
  • the employee can bring a claim against their employer under the Fair Work Act and
  • the Fair Work Ombudsman could bring legal action for both underpayments

How can small businesses best prepare for these changes?

  • Review payroll processes
  • Adjust the Superannuation Guarantee rate
  • Lodge Super Guarantee Charge (SGC) statements
  • Stay informed

What happens if you don’t apply the latest SG rate?

If you don’t pay the full amount of SG contributions to your employees’ nominated funds on time, you’ll be liable for the Super Guarantee Charge (SGC).

The SGC applies when employers fail to pay the minimum amount of SG for their eligible employees to the correct fund by the due date.

For more information about the SGC visit the ATO here.

If you have any doubts or need further guidance, consult with a professional accountant or seek advice from the ATO to ensure compliance with the new regulations.

Fast Fact

Increased contribution rate

The minimum SG contribution rate has been gradually increasing, from 9.5% in 2014, to 11% in 2023 and on 1 July 2024 the Super Guarantee contribution will increase to 11.5%.

Compliance and reporting updates

It is important to understand superannuation obligations. The Australian Taxation Office (ATO) has useful guidance material available to assist employers to understand their obligations.

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For detailed information, please download our PDF document.

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  • Create Date October 15, 2024
  • Last Updated December 11, 2025

Right to Superannuation in the National Employment Standard

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Key dates

From 1 July 2022

  • The Super Guarantee rate increased from 10% to 10.5%.
  • The $450 per month eligibility threshold was removed.
  • Employees no longer need to earn $450 per month to be eligible for super.
  • Employees who are under 18 still need to work more than 30 hours in a week to be eligible.

From 1 July 2023

  • The Super Guarantee rate increased from 10.5% to 11%.

From 1 July 2024

  • The minimum superannuation amount will increase from 11% to 11.5%.

From 1 July 2025

  • Super Guarantee rate will increase from 11.5% to 12%.

Not sure where to start?

If you’re struggling to navigate these changes, you don’t have to tackle them alone, find more information at fairwork.gov.au