{"id":"F2023L00799","name":"Superannuation (CSS) Productivity Contribution (2023-2024) Declaration 2023","slug":"superannuation-css-productivity-contribution-2023-2024-declaration-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104526,"registerId":"commonwealth-F2023L00799-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2023-2024) Declaration 2023","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2023-2024) Declaration 2023\n\n![](image.001.png)\n\nI, JARRED BROWN, Senior Manager, Governance & External Providers, Customer Operations, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 14 June 2023\n\nJ BROWN  \nDelegate of Commonwealth Superannuation Corporation\n\n![](image.002.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2023-2024) Declaration 2023.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2023.\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 2023, 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 $2,710.00 $81.30\n\n$2,710.00 or more but less than The amount that is 3% of the\n\n$4,366.00 employee’s fortnightly rate of\n\nsalary\n\n$4,366.00 or more but less than $130.98\n\n$6,549.00\n\n$6,549.00 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 the function intended by section 110D of the Superannuation Act 1976 — annually updating the productivity contribution rates. The scope remains tightly confined to this specific administrative task."},"complexity_factors":["Very short document (only 3 operative sections)","No defined terms section — relies entirely on definitions in the parent Superannuation Act 1976","Single straightforward purpose: updating dollar amounts in a table","Simple conditional logic (four salary brackets with clear boundaries)","No cross-references beyond the enabling section (s 110D) and the table being modified (s 110C(1))","No exceptions, exemptions, or nested conditions"],"plain_english_summary":"This instrument sets the Commonwealth Superannuation Scheme (CSS) productivity contribution rates for 2023–24, requiring extra employer payments into members’ superannuation and primarily affecting long‑serving former and current Australian Government employees.  \n\nContributions are tiered by fortnightly pay — a $81.30 flat rate for the lowest band, 3% for a middle band, a $130.98 flat middle cap, and 2% for the highest band — increasing members’ super balances for 2023–24."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Declaration does not change who is covered or create new types of obligations; it substitutes new monetary amounts and percentage rules into the existing table in subsection 110C(1) for the financial year starting 1 July 2023 (made under section 110D). The instrument merely updates rates and bands for implementation by employers and administrators."},"complexity_factors":["Tiered table of salary bands with specific thresholds ($2,710.00, $4,366.00, $6,549.00) requiring correct band assignment each pay cycle (source: Declaration table).","Mixed calculation methods across bands: fixed fortnightly amounts for some bands and percentage-based rates (3% or 2%) for others, increasing calculation variety for payroll systems (source: Declaration table).","Fortnightly basis of calculation requires payroll to use fortnightly salary rates rather than monthly/annual figures, creating possible conversion/rounding tasks.","Legal linkage to existing Superannuation Act provisions — this instrument substitutes amounts into subsection 110C(1) under section 110D — so administrators must ensure the updated table is implemented exactly as declared (source: opening and clause 3).","Operational/compliance burden: payroll systems, employer processes and reporting need updating from the commencement date (1 July 2023) to avoid miscalculation (source: clause 2).","Potential edge-case/rounding ambiguity for employees whose pay equals a threshold and for percentage calculations, as the Declaration sets formulas but does not specify rounding rules."],"plain_english_summary":"This Declaration updates the fortnightly productivity contribution rates that apply to Commonwealth Superannuation Scheme (CSS) salaries for the 2023–24 financial year under section 110D of the Superannuation Act 1976. It affects CSS members and their employers: depending on an employee’s fortnightly salary, payroll must apply either a fixed fortnightly contribution or a percentage-based contribution (3% or 2%), effective 1 July 2023, and adjust payroll calculations accordingly."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2023-2024-declaration-2023","history":"/api/acts/superannuation-css-productivity-contribution-2023-2024-declaration-2023/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2023-2024-declaration-2023/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2023-2024-declaration-2023/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2023-2024-declaration-2023/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2023-2024-declaration-2023/documents"}}