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New South Wales regulation
This regulation updates how employer superannuation contributions to Aware Super are calculated and who is covered. It prescribes which payments count as salary or wages for contribution purposes, sets employer contribution rates from 1 July 2023–2025, identifies narrow exempt employments, and repeals the 2018 regulation while preserving existing effects.
It affects employers (who pay contributions) and employees (whose leave and some workers’ compensation may be included in salary), and matters for payroll calculations, compliance obligations and contribution liability.
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Direct links to the current provisions in Aware Super Regulation 2023.
2 Commencement
This regulation commences on the day on which it is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Aware Super Regulation 2018, which would otherwise be repealed on 1 September 2023 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Aware Super Act 1992.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
4 Payments and employment benefits included as salary or wages
(1) For the Act, section 4(1)(a)(iii), the following kinds of payment are prescribed—
(a) payments for maternity leave,
(b) payments for parental leave, other than payments required to be made under the Paid Parental Leave Act 2010 of the Commonwealth,
(c) payments for adoption leave,
(d) weekly workers compensation payments.
(2) The kind of payment prescribed by subsection (1)(d) does not include an amount by which the sum of the following exceeds an injured employee’s ordinary salary or wages—
(a) the weekly workers compensation paid to the injured employee,
(b) the salary or wages, other than that compensation, paid to the employee while the employee is partially incapacitated.
(3) For the Act, section 4(1)(a)(iv), an employment benefit is prescribed if—
(a) the benefit is a non-cash employment benefit, and
(b) the benefit is provided to an employee by an employer, and
(c) the employer, under an industrial award applicable to the employee, is required to make compulsory superannuation contributions in relation to the benefit.
(4) In this section—
ordinary salary or wages, in relation to an injured employee, means the salary or wages the employee would probably have been earning except for the injury, assuming the employee had continued to be employed in the same or comparable employment.
weekly workers compensation payments, in relation to an employee, means weekly payments of compensation payable to the employee under the following because the employee is partially incapacitated for work through injury—
(a) the Workers Compensation Act 1987,
(b) the provisions of the Workers’ Compensation Act 1926 as applied by the Workers Compensation Act 1987.
5 Compulsory employer contributions—salary contribution percentage
For the Act, section 8(2A), the following periods and percentages are prescribed in addition to the periods and percentages in the Act, section 8(2), table—
| Year starting on 1 July 2023 | 11 | | Year starting on 1 July 2024 | 11.5 | | Year starting on or after 1 July 2025 | 12 |
6 Exempted employment
For the Act, section 8(5), the following kinds of employment are prescribed—
(a) employment as an election official under the Electoral Act 2017, but only if the person’s appointment under that Act is limited to employment at a voting centre, including an early voting centre, for an election conducted under that Act,
(b) employment as an electoral official under the Local Government Act 1993, but only if the person’s appointment under that Act is limited to employment at a polling place or a pre-poll voting office for an election conducted under that Act,
(c) employment in the Public Service to enable the NSW Education Standards Authority to exercise the Authority’s functions.
7 Repeal and savings
(1) The Aware Super Regulation 2018 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Aware Super Regulation 2018, had effect under that regulation continues to have effect under this regulation.
Sourced from legislation.nsw.gov.au, CC BY 4.0.
1 Name of regulation
This regulation is the Aware Super Regulation 2023.
2 Commencement
This regulation commences on the day on which it is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Aware Super Regulation 2018, which would otherwise be repealed on 1 September 2023 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Aware Super Act 1992.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
4 Payments and employment benefits included as salary or wages
(1) For the Act, section 4(1)(a)(iii), the following kinds of payment are prescribed—
(a) payments for maternity leave,
(b) payments for parental leave, other than payments required to be made under the Paid Parental Leave Act 2010 of the Commonwealth,
(c) payments for adoption leave,
(d) weekly workers compensation payments.
(2) The kind of payment prescribed by subsection (1)(d) does not include an amount by which the sum of the following exceeds an injured employee’s ordinary salary or wages—
(a) the weekly workers compensation paid to the injured employee,
(b) the salary or wages, other than that compensation, paid to the employee while the employee is partially incapacitated.
(3) For the Act, section 4(1)(a)(iv), an employment benefit is prescribed if—
(a) the benefit is a non-cash employment benefit, and
(b) the benefit is provided to an employee by an employer, and
(c) the employer, under an industrial award applicable to the employee, is required to make compulsory superannuation contributions in relation to the benefit.
(4) In this section—
ordinary salary or wages, in relation to an injured employee, means the salary or wages the employee would probably have been earning except for the injury, assuming the employee had continued to be employed in the same or comparable employment.
weekly workers compensation payments, in relation to an employee, means weekly payments of compensation payable to the employee under the following because the employee is partially incapacitated for work through injury—
(a) the Workers Compensation Act 1987,
(b) the provisions of the Workers’ Compensation Act 1926 as applied by the Workers Compensation Act 1987.
5 Compulsory employer contributions—salary contribution percentage
For the Act, section 8(2A), the following periods and percentages are prescribed in addition to the periods and percentages in the Act, section 8(2), table—
| Year starting on 1 July 2023 | 11 | | Year starting on 1 July 2024 | 11.5 | | Year starting on or after 1 July 2025 | 12 |
6 Exempted employment
For the Act, section 8(5), the following kinds of employment are prescribed—
(a) employment as an election official under the Electoral Act 2017, but only if the person’s appointment under that Act is limited to employment at a voting centre, including an early voting centre, for an election conducted under that Act,
(b) employment as an electoral official under the Local Government Act 1993, but only if the person’s appointment under that Act is limited to employment at a polling place or a pre-poll voting office for an election conducted under that Act,
(c) employment in the Public Service to enable the NSW Education Standards Authority to exercise the Authority’s functions.
7 Repeal and savings
(1) The Aware Super Regulation 2018 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Aware Super Regulation 2018, had effect under that regulation continues to have effect under this regulation.