Legal protections, disputes & instruments
- Unpaid super: May be pursued as a workplace right. The ATO is the primary enforcement body for SG; employees can contact the ATO about unpaid super.
- Awards/Agreements: Some awards/EAs set higher contribution rates, specify funds, include super on certain kinds of paid leave, or set salary‑sacrifice arrangements. These terms must be followed if they provide a better outcome than SG minimums.
- Ordinary Time Earnings (OTE): Super is paid on OTE. Overtime is generally excluded unless an instrument provides otherwise.