{"id":"F2008L02866","name":"Superannuation (CSS) (Superannuation Guarantee) Regulations 2008","slug":"superannuation-css-superannuation-guarantee-regulations-2008","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"165 of 2008","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74748,"registerId":"commonwealth-F2008L02866-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulations","content":"#### 1 Name of Regulations\n\n  These Regulations are the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n  In these Regulations:\n\n> Act means the Superannuation Act 1976.\n\n> ordinary time earnings has the same meaning as in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992.\n\n> quarter has the same meaning as in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Application of Regulations","content":"#### 4 Application of Regulations\n\n  If a person became entitled to payment of a benefit in accordance with either or both of:\n    (a) the Act; and\n    (b) regulations made under the Act;\n  in the period starting on 1 July 2008 and ending immediately before the date on which these Regulations commence, the amount of the benefit payable to the person is, on the commencement of these Regulations, increased by an amount equivalent to the difference, if any, between the benefit that the person was actually entitled to receive and the benefit that the person would have been entitled to receive had these Regulations commenced on 1 July 2008.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Superannuation guarantee—minimum contribution","content":"#### 5 Superannuation guarantee—minimum contribution\n\n  (1) For subsection 155C(1) of the Act, this regulation is made for the purpose of ensuring that an employer does not have an individual superannuation guarantee shortfall (within the meaning of the Superannuation Guarantee (Administration) Act 1992) in relation to a person in respect of any period, on or after 1 July 2008, during which the person is an eligible employee.\n  Minimum contribution for period up to 1 July 2013\n  (2) Despite subsection 110SC(1) of the Act, the SG minimum contribution in relation to a person in respect of a period between 1 July 2008 and 30 June 2013 during which the person is an eligible employee is 9% of the eligible employee’s ordinary time earnings for each quarter or part of a quarter occurring in the period.\n  Minimum contribution for period between 1 July 2013 and 30 June 2023\n  (3) Despite subsection 110SC(1) of the Act, the SG minimum contribution in relation to a person in respect of a period between 1 July 2013 and 30 June 2023 during which the person is an eligible employee is:\n\n![Start formula S equals E times start fraction P over 100 end fraction end formula](image.002.png)\n\n  where:\n\n> S is the SG minimum contribution for the eligible employee.\n\n> E is the eligible employee’s ordinary time earnings for each quarter or part of a quarter occurring in the period.\n\n> P is the number specified as the charge percentage in the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992 for the period.\n\n  Minimum contribution for period on or after 1 July 2023\n  (3A) Despite subsection 110SC(1) of the Act, the SG minimum contribution in relation to a person in respect of a period on and after 1 July 2023 during which the person is an eligible employee is:\n  ![Start formula S equals E times start fraction P over 100 end fraction end formula](image.003.png)\n  where:\n\n> S is the SG minimum contribution for the eligible employee.\n\n> E is the eligible employee’s ordinary time earnings base (within the meaning of subsection 23(2) of the Superannuation Guarantee (Administration) Act 1992) for each quarter or part of a quarter occurring in the period.\n\n> P is the number specified as the charge percentage in the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992 for the period.\n\n  (4) The definition of SG minimum contribution in subsection 110SB(1) of the Act is taken to refer:\n    (a) to the extent that subregulation (2) applies—to subregulation (2) rather than to section 110SC of the Act; and\n    (b) to the extent that subregulation (3) applies—to subregulation (3) rather than to section 110SC of the Act; and\n    (c) to the extent that subregulation (3A) applies—to subregulation (3A) rather than to section 110SC of the Act.","sortOrder":3},{"sectionNumber":"6","sectionType":"section","heading":"Application of amendments made by the Superannuation Legislation Amendment (CSS) Regulations 2023","content":"#### 6 Application of amendments made by the Superannuation Legislation Amendment (CSS) Regulations 2023\n\n  The amendments of regulation 5 made by Schedule 1 to the Superannuation Legislation Amendment (CSS) Regulations 2023 apply in relation to a person in respect of a period on and after 1 July 2023.","sortOrder":4}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"Yes. The Regulations expand how entitlements and employer obligations are applied compared with the base Act: regulation 4 requires increases to benefits payable to persons who became entitled between 1 July 2008 and the Regulations' commencement (retrospective adjustment), and regulation 5 prescribes specific minimum SG contribution calculations that operate instead of section 110SC of the Act for the specified periods (2008–2013, 2013–2023, and on/after 1 July 2023). Regulation 6 confirms the 2023 amendments apply from 1 July 2023."},"complexity_factors":["Multiple cross-references to other statutes and provisions (Superannuation Act 1976; Superannuation Guarantee (Administration) Act 1992 and its subsection 19(2) charge-percentage table).","Different calculation regimes split by time periods (2008–2013, 2013–2023, and on/after 1 July 2023).","Use of formulas that rely on externally defined bases (ordinary time earnings; ordinary time earnings base) and a separate charge-percentage variable.","Retrospective effect for benefits payable in a prior period (regulation 4), requiring back-calculation and administrative adjustment.","Regulation 5 alters how a statutory term ('SG minimum contribution') is to be read against the Act (taken-to-refer clause), changing legal interpretation rather than only numeric rates.","Application of later amendments (regulation 6) that modify operation from a specified future date, creating temporal layering of rules."],"plain_english_summary":"These Regulations set how Commonwealth Superannuation Scheme (CSS) benefits and employer Superannuation Guarantee (SG) obligations are calculated for affected members and employers. They increase benefits that became payable between 1 July 2008 and the Regulations' commencement and prescribe minimum SG contribution rates and formulas for eligible employees for periods from 1 July 2008 onward (with different rules for 2008–2013, 2013–2023 and on/after 1 July 2023). Employers bear any resulting top-up cost; members receive adjusted entitlements."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The original 2008 regulations were relatively straightforward, setting a flat 9% minimum to match the then-current Superannuation Guarantee rate. The 2023 amendments significantly expanded the scope by: (1) adding a third time period with a different earnings base calculation (ordinary time earnings base vs ordinary time earnings), (2) creating a more complex formula structure to track the legislated SG increases toward 12%, and (3) requiring ongoing maintenance to keep pace with the Superannuation Guarantee percentage table in the 1992 Act. The instrument has evolved from a simple 'set and forget' 9% rule to a dynamic mechanism that must be updated as national super policy changes."},"complexity_factors":["Heavy cross-referencing to external legislation (Superannuation Act 1976, Superannuation Guarantee (Administration) Act 1992) — requires reading multiple statutes to understand the full picture","Mathematical formulas with defined variables that reference yet other legislative provisions","Time-based phased implementation with three distinct periods (pre-2013, 2013–2023, post-2023) each with different calculation bases","Technical distinction between \"ordinary time earnings\" (pre-2023) and \"ordinary time earnings base\" (post-2023) — subtle but legally significant difference in what income counts","Retrospective application mechanism in Regulation 4 requiring hypothetical calculations of what benefits \"would have been\" payable","Deeming provisions in Regulation 5(4) that redirect statutory definitions to these regulations"],"plain_english_summary":"These regulations require the Australian Government to make minimum employer superannuation contributions for members of the Commonwealth Superannuation Scheme (CSS), ensuring CSS members receive at least the same baseline support as private‑sector employees. They backdate protection to 1 July 2008 and align minimum contribution rates with the Superannuation Guarantee over time, including from 1 July 2023 applying the SG percentage to a broader earnings base—preventing a shortfall for eligible CSS members."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-superannuation-guarantee-regulations-2008","history":"/api/acts/superannuation-css-superannuation-guarantee-regulations-2008/history","analysis":"/api/acts/superannuation-css-superannuation-guarantee-regulations-2008/analysis","conflicts":"/api/acts/superannuation-css-superannuation-guarantee-regulations-2008/conflicts","importantCases":"/api/acts/superannuation-css-superannuation-guarantee-regulations-2008/important-cases","documents":"/api/acts/superannuation-css-superannuation-guarantee-regulations-2008/documents"}}