The Fair Work Commission is responsible for reviewing superannuation in relation to modern awards, and the default fund terms in modern awards.
Most modern awards contain a superannuation clause requiring an employer to make sufficient superannuation contributions to a superannuation fund for the benefit of an employee to avoid the employer having to pay the legislated superannuation guarantee charge.
The contributions are to be made to a default superannuation fund specified in the modern award unless the employee has chosen another fund for the contributions.
Beyond the transitional review of modern awards that commenced in 2012, the Commission is responsible for further reviewing superannuation in relation to modern awards in 2013, and then as part of the 4 yearly review of default fund terms of modern awards commencing as soon as practicable after 1 January 2014.
To request access to documents about this review, please email awards@fwc.gov.au.
If you need help determining which modern award applies to you, visit the Fair Work Ombudsman's website at www.fairwork.gov.au
For information about superannuation payments, visit the Australian Taxation Office's website at www.ato.gov.au, or contact their Superannuation hotline on 13 10 20.
For information about MySuper products and what to consider when choosing a superannuation fund, visit the Money Smart website at www.moneysmart.gov.au.
From 1 November 2021, employer superannuation obligations have changed in respect of new employees.
Employers may be required to check whether their new employee has a 'stapled superannuation fund' and act accordingly.
For further information see the ATO website: Request stapled super fund details for employees.