{"id":"F2021L00715","name":"Superannuation (CSS) Productivity Contribution (2021-2022) Declaration 2021","slug":"superannuation-css-productivity-contribution-2021-2022-declaration-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101889,"registerId":"commonwealth-F2021L00715-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2021-2022) Declaration 2021","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2021\\-2022) Declaration 2021\n\n![](image.001.png)\n\nI, ABBEY BROWNE, Senior Manager, Knowledge and Technical Advice, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 8 June 2021\n\nA BROWNE  \nDelegate of Commonwealth Superannuation Corporation\n\n![](image.002.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2021\\-2022) Declaration 2021.\n\n2 Commencement\n\nThis Declaration commences on 1 July 2021.\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 2021, 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 $2,568.67 $77.06\n\n$2,568.67 or more but less than The amount that is 3% of the\n\n$4,138.00 employee’s fortnightly rate of\n\nsalary\n\n$4,138.00 or more but less than $124.14\n\n$6,207.00\n\n$6,207.00 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":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Declaration does not change who is covered or the statutory mechanism; it implements the statutory power in s110D by substituting contribution amounts into the table in subsection 110C(1) for the financial year starting 1 July 2021, consistent with the Act."},"complexity_factors":["Tiered rate table is explicit: fixed dollar amounts and two percentage bands (3% and 2%) with clear salary thresholds (table substituted into subsection 110C(1)).","Simple arithmetic required: identify employee’s fortnightly salary band then apply either the fixed amount or the stated percentage.","Legal form is a delegated statutory declaration under s110D of the Superannuation Act 1976 — confined to substituting amounts, not to changing eligibility or policy.","Operational requirement for payroll systems to implement new fortnightly rates from the commencement date (1 July 2021).","Low interpretive ambiguity: thresholds and amounts are numeric and unqualified; cross-references limited to s110C(1)/s110D."],"plain_english_summary":"This Declaration sets the fortnightly \"productivity contribution\" amounts that apply to CSS members for the 2021–22 financial year. It substitutes specific dollar amounts and percentage bands into the table in subsection 110C(1) of the Superannuation Act 1976 and commences on 1 July 2021. Made by a Commonwealth Superannuation Corporation delegate under section 110D, the rates tie contributions to an employee’s fortnightly salary: fixed dollar amounts for lower bands and 3% or 2% of fortnightly salary above specified thresholds."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This declaration performs exactly the function intended by section 110D of the Superannuation Act 1976 - annually updating the productivity contribution rates. It has not expanded beyond this narrow technical purpose."},"complexity_factors":["Very short document (only 3 operative sections)","No defined terms section - relies entirely on definitions in the parent Superannuation Act 1976","Single mechanical operation: substituting a table of dollar amounts","No conditional logic, exceptions, or cross-references beyond the single reference to section 110D","Straightforward mathematical tiers (four salary brackets with simple calculations)"],"plain_english_summary":"This declaration updates the productivity‑contribution rates for the Commonwealth Superannuation Scheme for the 2021–22 year, specifying how much extra superannuation employers must pay on top of standard contributions. It affects current and former Australian Government employees still in the closed CSS, the fund’s administrator and government payroll offices because these legally required amounts determine correct deductions and employer payments."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2021-2022-declaration-2021","history":"/api/acts/superannuation-css-productivity-contribution-2021-2022-declaration-2021/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2021-2022-declaration-2021/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2021-2022-declaration-2021/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2021-2022-declaration-2021/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2021-2022-declaration-2021/documents"}}