26ENon-contributing employees to have deferred accrued benefit instead of basic benefit

#### 26E Non-contributing employees to have deferred accrued benefit instead of basic benefit 26E Non-contributing employees to have deferred accrued benefit instead of basic benefit > > (1) On and from the commencement of the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100), the basic benefit provided by this Act for a non-contributing employee is to be replaced with a deferred accrued benefit. This does not affect benefits that were payable or required to be preserved before that commencement. > > > (2) The deferred accrued benefit is an amount calculated in accordance with Schedule 4. > > > (3) Sections 23–26A apply to the deferred accrued benefit in the same way as they apply to a basic benefit. > > **s 26E:** Ins 1992 No 102, Sch 4 (2). Am 1997 No 42, Sch 1.6 \[18\]; 2025 No 48, Sch 2.14\[3\].