Sentence:  If an entity employs temporary residents who are eligible for the <WSD>superannuation</WSD> guarantee, then the entity is required to make <WSD>superannuation</WSD> contributions for them. 
Meaning of the word marked with <WSD> tags:  A retirement benefit fund, an accumulation of regular deductions from one′s wage or salary while employed and similar regular contributions from the employer, usually administered by an independent entity; a pension.