Superannuation contributions are part of remuneration for the purposes of calculating compensation in unfair dismissal cases.

The Commission should take into consideration that an increase to compulsory employer superannuation contributions from 1 July 2014 represents a direct cost to employers which affects capacity to pay and moderates the minimum wage increase that would otherwise be awarded.

An employer must make superannuation contributions to a complying superannuation fund for the benefit of an employee as will avoid the employer being required to pay the superannuation guarantee charge, with the employee entitled to nominate the complying fund or scheme.

When a superannuation fund has undergone a successor fund transfer or name change, the modern award should be updated to reflect the current APRA-registered fund name, using the format of registered fund name plus recognised trading/brand name in parentheses where relevant.

Where a contract makes express and specific provision for superannuation payment (e.g. by specifying a contribution rate, particular fund, or obligations beyond statutory requirement), a contractual entitlement may arise in parallel with the statutory obligation; however, a simple reference to 'Super' acknowledging an existing statutory obligation does not create an additional contractual benefit.

Superannuation contribution claims should be referred to the Australian Taxation Office for action and/or investigation rather than dealt with as contractual benefit claims.

Voluntary superannuation contribution matching may be common in local government in Western Australia but is not a standard industrial condition. To the extent that voluntary contribution matching is provided above what statutory superannuation guarantee requires, any amount is a perk.

Compulsory employer superannuation contributions are to be calculated on the gross (pre-packaged) salary amount regardless of whether an employee participates in a salary packaging arrangement with their employer.

The Western Australian Industrial Relations Commission has no jurisdiction to make orders for payment of money required to be paid by operation of the Superannuation Guarantee (Administration) Act 1992 (Cth).

The Commission has no jurisdiction to enforce an obligation in relation to superannuation solely prescribed by a Commonwealth statute.

The liability to pay superannuation arises as a statutory obligation under s 16 of the Superannuation Guarantee (Administration) Act 1992 (Cth), and without more, is not a contractual entitlement.

Superannuation liability arises as a statutory obligation, not a contractual entitlement, unless the contract makes express and specific provision (e.g. specifying contribution rate, particular fund, or obligations beyond what statute requires).