{"id":"F2022L00791","name":"Superannuation (CSS) Productivity Contribution (2022-2023) Declaration 2022","slug":"superannuation-css-productivity-contribution-2022-2023-declaration-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102460,"registerId":"commonwealth-F2022L00791-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2022-2023) Declaration 2022","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2022-2023) Declaration 2022\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 7 June 2022\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 (2022-2023) Declaration 2022.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2022.\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 2022, 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 $2,624.00 $78.72\n\n$2,624.00 or more but less than The amount that is 3% of the\n\n$4,226.67 employee’s fortnightly rate of\n\nsalary\n\n$4,226.67 or more but less than $126.80\n\n$6,340.00\n\n$6,340.00 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: annually updating the productivity contribution dollar amounts for the CSS scheme as required by section 110D of the Superannuation Act 1976. The scope remains tightly confined to this specific administrative update."},"complexity_factors":["Very short document (3 operative sections)","Only 1 defined term implicitly referenced (section 110D of the Superannuation Act 1976)","Simple conditional logic based on 4 salary brackets","No cross-references beyond the enabling legislation","Straightforward substitution of values in an existing legislative table","No exceptions, exemptions, or nested conditions"],"plain_english_summary":"This instrument sets the Commonwealth Superannuation Scheme (CSS) productivity contribution rates for 2022–23, requiring Australian Government employers to pay specified fortnightly amounts on behalf of CSS members. Rates vary with fortnightly salary: a $78.72 flat rate at the low end, 3% for lower‑middle earners, a $126.80 flat rate for middle earners, and 2% for the highest earners.\n\nIt matters because these employer contributions fund retirement benefits for existing CSS members and are adjusted annually to help keep the closed defined‑benefit scheme properly funded."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Declaration updates the numeric productivity contribution rates for the 2022–23 year by substituting amounts into subsection 110C(1). It does not expand who is covered or create new types of obligations; it only alters the rates and their calculation method (fixed amounts or percentage of fortnightly salary)."},"complexity_factors":["Instrument is a delegated statutory declaration under s110D that substitutes figures into an existing statutory table (s110C(1)), requiring cross-referencing to the underlying Act.","Table uses a mix of fixed fortnightly amounts and percentage-based calculations (3% and 2%), requiring arithmetic by payroll systems.","Multiple salary bands require correct banding logic in payroll and superannuation calculation processes.","Commencement date (1 July 2022) imposes a near-term implementation deadline for employers/payroll administrators.","Limited text and no detailed explanatory material increases reliance on the parent Act and administrative guidance for interpretation."],"plain_english_summary":"This Declaration sets fortnightly productivity contribution rates for members of the Commonwealth Superannuation Scheme for the 2022–2023 financial year by substituting figures into the table in subsection 110C(1) of the Superannuation Act 1976; it takes effect 1 July 2022. It applies to employees whose contributions are calculated from their fortnightly salary — the table prescribes fixed fortnightly amounts for some bands and percentage-based contributions (3% or 2%) for others — so it changes what employees and payroll administrators must withhold and remit."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2022-2023-declaration-2022","history":"/api/acts/superannuation-css-productivity-contribution-2022-2023-declaration-2022/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2022-2023-declaration-2022/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2022-2023-declaration-2022/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2022-2023-declaration-2022/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2022-2023-declaration-2022/documents"}}