Coverage & the NES right
- National Employment Standards (NES): Super is recognised as an enforceable workplace right and employees can pursue unpaid super.
- Exceptions: The NES super entitlement does not apply to some employees in the national system due to state referrals (e.g., certain unincorporated employers and local/state public sector cohorts). Those employees can still rely on SG laws and any super terms in an award/registered agreement.
- Primary enforcement body: The ATO administers SG and can investigate and recover unpaid super (with interest/penalties). The Fair Work Ombudsman can also assist and matters may be taken to court.