Yo lo traduciría así. Lo de obligatoria puedes eliminarlo pero lo he incluido para hacer énfasis en que se trata de una aportación obligatoria por ley para los empleados por parte del empresario y no una aportación por parte del empresario a un plan privado de pensiones en el que ambas partes pueden elegir el %. En Australia está establecido creo haber leído en el 10% del salario por parte del empresario.

superannuation - plan de pensiones
http://www.wordreference.com/es/translation.asp?tranword=sup...


Definition of 'Superannuation'

An organizational pension program created by a company for the benefit of its employees.

Also referred to as a "company pension plan".
Investopedia Says
Investopedia explains 'Superannuation'

Funds deposited in a superannuation account will grow typically without any tax implications until retirement or withdrawal.

These plans are usually either defined-benefit or defined-contribution plans.
http://www.investopedia.com/terms/s/superannuation.asp

Guide to superannuation for employers
Overview
You must make super contributions for an employee if you're considered an employer for super guarantee purposes and your employee is entitled to the super guarantee.
Working out if you have to pay super
You also have to pay super for contractors if the contract is wholly or principally for their labour, and for employees who are temporary residents of Australia.
If you’re a sole trader or partner in a partnership you don’t have to pay super for yourself, but you can make super contributions as a way of saving for your retirement.
Setting up super for a worker
You must pay contributions into a complying super fund or retirement savings account (RSA) and pass on your employ…http://www.ato.gov.au/Business/Employers-super/

MySuper[edit]
MySuper is part of the Stronger Super[16] reforms announced in 2011 by the Julia Gillard Government for the Australian superannuation industry. From 1 January 2014, employers must only pay default superannuation contributions to an authorised MySuper product. Superannuation funds have until July 2017 to transfer accrued default balances to MySuper.
A MySuper default is one which complies to a regulated set of features, including:
a single investment option (although lifec…http://en.wikipedia.org/wiki/Superannuation_in_Australia
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Super forms part of your overall employment package

Super is almost 10% of your salary package.

In general, employers must pay super contributions of at least 9.25% of your annual salary into your super account. In most cases, you can’t withdraw your super until you reach a certain age, usually 55 years or over. There are a few situations where you can withdraw your super early.
http://www.australiansuper.com/superannuation/how-super-work...

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Note added at 1 hr (2013-12-27 14:21:29 GMT)
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Es lo que pensé al principio por el término "services" de que se trataba de una empresa, pero lo descarté ya que tratándose de un balance el término servicio tiene otro significado en el contexto. De todos modos tu tienes el texto a traducir y puedes ver en que contexto aplica la traducción. Me parece que aquí el Termino "services" induce a error y no debe traducirse en el título.