NES: Super entitlement | Practical Law
This note considers the employee's entitlement to superannuation, introduced into the National Employment Standards (NES) in Part 2-2 of the Fair Work Act 2009 (Cth) (FW Act) with effect from 1 January 2024. This note includes overviews of the superannuation guarantee scheme and the main enforcement mechanisms to recover superannuation guarantee underpayments.