1 Fair Work Act 2009 s.160—Variation of modern awards to remove ambiguity or uncertainty or correct error Modern award superannuation clause review 2026 (AM2026/18) JUSTICE HATCHER, PRESIDENT DEPUTY PRESIDENT WRIGHT COMMISSIONER CRAWFORD SYDNEY, 10 JULY 2026 Variation on the Commission’s own initiative – review and variation of modern award superannuation clauses to reflect superannuation requirements – Treasury Laws Amendment (Payday Superannuation) Act 2025 – default superannuation fund merger – draft determinations – provisional views. [1] This matter has been initiated by the Fair Work Commission (Commission) pursuant to s 160 of the Fair Work Act 2009 (Cth) (FW Act) to review and vary superannuation clauses in modern awards so far as necessary to accommodate recent changes to superannuation laws and to ensure that the terms of award superannuation clauses are not inconsistent with the changes. [2] This review will also update a default superannuation fund name in the Telstra Award 2015 (Telstra Award)1 due to the recent merger of the Telstra Super and Aware Super superannuation funds. [3] This review is not a 4 yearly review of default fund terms as prescribed by Division 4A of Part 2-3 of the FW Act. Treasury Laws (Payday Superannuation) Act 2025 [4] On 6 November 2025, the Treasury Laws (Payday Superannuation) Act 2025 (Cth) (Payday Superannuation Act) received royal assent. The Payday Superannuation Act commenced on 1 July 2026. [5] The Payday Superannuation Act amends the Superannuation Guarantee (Administration) Act 1992 to require employers to make superannuation contributions for their employees at the same time as they pay their employees’ salary or wages so that those funds are received by the superannuation fund and allocated to the employee’s account within 7 business days of receiving their salary and wages (pay day). Currently, employer contributions are only required to be made within 28 days of the end of each quarter (3 months). 1 MA000123. [2026] FWCFB 169 STATEMENT [2026] FWCFB 169 2 [6] The model ‘employer contributions’ clause appearing in most modern awards refers generally to the obligations prescribed under the relevant superannuation legislation rather than specifying a particular timeframe for the payment of employer superannuation contributions: X.1 Employer contributions An employer must make such superannuation contributions to a superannuation fund for the benefit of an employee as will avoid the employer being required to pay the superannuation guarantee charge under superannuation legislation with respect to that employee. [7] Given the construct of the model clause, awards containing this clause will not need to be varied to accommodate the recent changes to the legislation. [8] Commission staff have conducted an audit of modern awards and have only identified one award that may require variation. The Textile, Clothing, Footwear and Associated Industries Award 2020 (Textile Award)2 requires employer contributions to be paid ‘no later than 28 days after the end of each month’: 27.2 Employer contributions (a) An employer must make such superannuation contributions to a superannuation fund for the benefit of an employee as will avoid the employer being required to pay the superannuation guarantee charge under superannuation legislation with respect to that employee. (b) The employer must pay the amount under clause 27.2(a) no later than 28 days after the end of each month. [9] Our provisional view is that clause 27.2(b) of the Textile Award should be deleted with effect from 1 July 2026 on the basis that it may be inconsistent with the Payday Superannuation Act which came into operation on that date. A draft determination based on our provisional view is issued with this statement. Recent merger [10] On 30 April 2026, Telstra Super and Aware Super merged through a successor fund transfer, with Telstra Super members becoming members of Aware Super. [11] Our provisional view is that clauses 18.3(a) and (b) of the Telstra Award should be varied by replacing ‘Telstra Super’ with ‘Aware Super’. A draft determination based on our provisional view is issued with this statement. 2 MA000017. [2026] FWCFB 169 3 Next steps [12] Interested parties are invited to comment on the provisional views at paragraphs [9] and [11] above and the two draft determinations published with this Statement intended to give effect to those provisional views.3 Parties are also invited to make submissions as to whether any other awards should be varied on the basis that they may be inconsistent with the Payday Superannuation Act. [13] Comments and submissions should be emailed to awards@fwc.gov.au by no later than 12:00 pm (AEST) on Friday 24 July 2026. [14] If no submissions are filed opposing the identified provisional views, final determinations varying the Telstra Award and the Textile Award will be issued in the terms set out in the draft determinations pursuant to s 160(1) of the FW Act. PRESIDENT Printed by authority of the Commonwealth Government Printer <PR811978> 3 For the Telstra Award and the Textile Award.