If the employer fails to spend one percent, then the amount of the shortfall is payable as a charge to the Commissioner of Taxation. Social Security Australia provides an extensive range of Social Security benefits. A pension can be obtained by those who are unemployed. Pensions are available for persons who have reached retirement age and for those who are unable to work through sickness or injury. Some benefits are subject to an assets test, although no such test applies to the unemployment benefits.
Maternity leave is available to some employees and is covered by legislation or awards.
It takes the form of unpaid leave for a limited period available to female employees who satisfy certain conditions. The period of leave varies and can be from 6 to 52 weeks. Paternity leave is only a recent development, but is likely to become a standard term in awards. Most employees are entitled, either by legislation or awards, to long service leave. The common period of leave is 13 weeks leave for each 15 years of service with a pro- rata entitlement arising at the expiration of 10 years of service.