{"id":"F2020L00719","name":"Superannuation (CSS) Productivity Contribution (2020-2021) Declaration 2020","slug":"superannuation-css-productivity-contribution-2020-2021-declaration-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":145323,"registerId":"commonwealth-F2020L00719-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2020-2021) Declaration 2020","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2020\\-2021) Declaration 2020\n\n![](image.001.png)\n\nI, ADAM SCOTT NETTHEIM, Head of Customer Operations and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 5 June 2020\n\nA NETTHEIM  \nDelegate of Commonwealth Superannuation Corporation\n\n![](image.002.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2020\\-2021) Declaration 2020.\n\n2 Commencement\n\nThis Declaration commences on 1 July 2020.\n\n3 Productivity Contributions\n\nFor section 110D of the Superannuation Act 1976, the table in subsection 110C(1) of that Act has effect, for the financial year starting on 1 July 2020, as if the amounts specified in the following table were substituted for the amounts specified in that table:\n\nTable\n\nFortnightly rate of salary Fortnightly productivity\n\ncontribution\n\n![](image.003.png)\n\nLess than $2,488.67 $74.66\n\n$2,488.67 or more but less than The amount that is 3% of the\n\n$4,009.33 employee’s fortnightly rate of\n\nsalary\n\n$4,009.33 or more but less than $120.28\n\n$6,014.00\n\n$6,014.00 or more The amount that is 2% of the\n\nemployee’s fortnightly rate of\n\nsalary\n\n![](image.003.png)","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This declaration performs exactly its intended function: setting annual productivity contribution rates for the CSS. It has not expanded beyond its original narrow purpose of updating dollar figures for a specific financial year."},"complexity_factors":["Very short document (3 operative sections)","Only 4 salary bands with straightforward calculations","Single cross-reference to section 110D of the Superannuation Act 1976","No defined terms within the instrument itself","No conditional logic or exceptions","Purely administrative/declarative in nature"],"plain_english_summary":"This declaration fixes the dollar rates for \"productivity contributions\" to the Commonwealth Superannuation Scheme for 2020–21, determining what Australian Government agencies must pay into CSS on behalf of members based on fortnightly salary. \n\nIt affects CSS members and their government employers by specifying the employer superannuation payments for that year, ensuring correct funding and alignment with annual wage adjustments."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument updates the numeric contribution amounts in the existing table at subsection 110C(1) for the 2020–21 year; it does not expand or narrow who is subject to the table or create new statutory powers, it only substitutes updated rates (s110D; cl.3)."},"complexity_factors":["Tiered salary bands with numeric thresholds requiring conditional payroll logic (cl.3 table).","Mixture of fixed-dollar amounts and percentage-of-salary formulas (3% and 2%) requiring per-pay-period calculations (cl.3).","Statutory substitution mechanism: this Declaration replaces amounts in subsection 110C(1) under section 110D, so legal effect depends on correct linkage to the Act.","Effective date and annual application (commences 1 July 2020) create a discrete implementation window (cl.2).","Decision-making authority concentrated in the Commonwealth Superannuation Corporation delegate (signature line; s110D), creating a single administrative point for rate-setting.","Operational and compliance burden on payroll and CSS administrators to apply new rates, calculate percentage amounts, and manage any rounding or reconciliation (cl.3)."],"plain_english_summary":"This Declaration substitutes new fortnightly \"productivity contribution\" amounts into subsection 110C(1) of the Superannuation Act 1976 for the 2020–21 financial year, made under section 110D and commencing 1 July 2020 (cl.2). It prescribes fixed-dollar amounts and percentage-of-salary rates across salary bands so payroll deductions are calculated from an employee’s fortnightly salary. The Commonwealth Superannuation Corporation delegate issues the table; payroll administrators must implement the new calculations and ensure compliance (cl.3; s110D)."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2020-2021-declaration-2020","history":"/api/acts/superannuation-css-productivity-contribution-2020-2021-declaration-2020/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2020-2021-declaration-2020/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2020-2021-declaration-2020/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2020-2021-declaration-2020/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2020-2021-declaration-2020/documents"}}