{"id":"F2025L00580","name":"Superannuation (CSS) Productivity Contribution (2025-2026) Declaration 2025","slug":"superannuation-css-productivity-contribution-2025-2026-declaration-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106377,"registerId":"commonwealth-F2025L00580-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2025-2026) Declaration 2025","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2025-2026) Declaration 2025\n\n![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.001.png)\n\nI, ADAM NETTHEIM, Chief Customer Officer, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 06 May 2025\n\nA NETTHEIM  \nDelegate of Commonwealth Superannuation Corporation\n\n![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.002.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2025-2026) Declaration 2025.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2025.\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 2025, 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![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.003.png)\n\nLess than $2,961.33 $88.84\n\n$2,961.33 or more but less than The amount that is 3% of the\n\n$4,771.33 employee’s fortnightly rate of\n\nsalary\n\n$4,771.33 or more but less than $143.14\n\n$7,157.00\n\n$7,157.00 or more The amount that is 2% of the\n\nemployee’s fortnightly rate of\n\nsalary\n\n![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.003.png)","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function intended by section 110D of the Superannuation Act 1976 — annually updating the productivity contribution rates. It has not expanded beyond its original purpose."},"complexity_factors":["Very short instrument (only 3 operative sections)","No defined terms section — relies entirely on definitions in the parent Superannuation Act 1976","Single operative mechanism: substituting a table of dollar amounts and percentages","No nested exceptions or conditional logic beyond the four-tier salary threshold structure","Straightforward mathematical calculations (flat amounts and simple percentages)"],"plain_english_summary":"This instrument sets the Commonwealth Superannuation Scheme (CSS) productivity contribution rates for 2025–26, effective 1 July 2025, changing how much current contributing members pay from each fortnightly salary.\n\nRates: up to $2,961.33 pay $88.84; $2,961.33–$4,771.32 pay 3%; $4,771.33–$7,156.99 pay $143.14; $7,157+ pay 2%. It ensures fortnightly contributions keep pace with wages and sustain members’ future benefits."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Declaration updates the numerical contribution amounts in the existing table referenced by subsection 110C(1) of the Superannuation Act 1976 for the 2025–26 year. It does not change who is covered or the legal mechanism for productivity contributions; it only alters the rates and thresholds, effective 1 July 2025."},"complexity_factors":["Short, single-purpose instrument that only substitutes a table (low structural complexity)","Four salary bands with two fixed-dollar entries and two percentage formulas (minor arithmetic variation)","Requires payroll systems to apply band thresholds and percentage calculations each fortnight (operational change)","Legal linkage to Superannuation Act 1976 (sections 110D and 110C(1)) — a point of statutory reference rather than new regulatory discretion","Commencement date (1 July 2025) imposes an implementation deadline for administrators"],"plain_english_summary":"This Declaration, made under section 110D of the Superannuation Act 1976 (substituting the table in subsection 110C(1)), sets fortnightly \"productivity contribution\" amounts for Commonwealth Superannuation Scheme (CSS) members for the 2025–26 year, effective 1 July 2025. It replaces the existing table with four salary bands using fixed dollar amounts and percentage formulas. Practically, affected CSS members (and payroll administrators) face altered contribution calculations: low and mid earners pay fixed amounts; higher earners pay percentages (3% or 2%) of fortnightly salary."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2025-2026-declaration-2025","history":"/api/acts/superannuation-css-productivity-contribution-2025-2026-declaration-2025/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2025-2026-declaration-2025/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2025-2026-declaration-2025/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2025-2026-declaration-2025/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2025-2026-declaration-2025/documents"}}