s116B: s 116B Make superannuation contributions to avoid superannuation guarantee charge (from 1 July 2026)
An employer makes contributions to a superannuation fund for each employee's benefit so as to avoid liability for superannuation guarantee charge, making unpaid superannuation an NES contravention recoverable under the Act; the obligation is reduced where the employer has paid the charge through the ATO for a benefiting employee (s 116C), a court will usually direct compensation for unpaid contributions into the fund (s 116E), and a Fair Work claim is barred while the Commissioner of Taxation is recovering the same shortfall (s 116D). Added by the Treasury Laws Amendment (Payday Superannuation) Act 2025 from 1 July 2026, alongside payday superannuation timing under the tax laws.
Our statement of the clause of Australia Fair Work Act 2009 (Cth), held and verified: cite it as s116B. The instrument verbatim is not quoted here; the held framework carries the reading.
The evidence this duty asks you to hold
Superannuation contribution reports reconciling each pay run's liability to contributions paid, with payment dates; Fund choice and stapled fund records for each employee; Reconciliation of contributions against ordinary time earnings
What usually goes missing
Contributions paid late or on quarterly cycles that no longer meet payday timing; Contributions calculated on the wrong earnings base; No reconciliation between payroll and clearing house
Where this lands in an audit
In Equal Pay Auditor this control informs the same-work screen, the category figures and the remediation steps, which carry their article citations on the result.