CTHIn ForceAct
Superannuation Act 1976
110CProductivity contributions
Start here
Get a plain-English read of 110C
Turn the raw legal text into a practical explanation grounded in Superannuation Act 1976.
#### 110C Productivity contributions
(1) Subject to this section, the productivity contribution in respect of a productivity employee for a fortnight is the amount ascertained in accordance with the following Table:
```html
<table cellspacing="0" cellpadding="0" style="margin-left:52.5pt; border-collapse:collapse"><tbody><tr><td colspan="2" style="width:294.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>TABLE</span></p></td></tr><tr><td style="width:149.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Fortnightly rate of salary</span></p></td><td style="width:134.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Fortnightly productivity contribution</span></p></td></tr><tr><td style="width:149.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Less than $846</span></p></td><td style="width:134.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>$25.40</span></p></td></tr><tr><td style="width:149.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>$846 or more but less than $1,300</span></p></td><td style="width:134.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount that is 3% of the employee’s fortnightly rate of salary</span></p></td></tr><tr><td style="width:149.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>$1,300 or more but less than $1,950</span></p></td><td style="width:134.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>$39.00</span></p></td></tr><tr><td style="width:149.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>$1,950 or more</span></p></td><td style="width:134.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount that is 2% of the employee’s fortnightly rate of salary.</span></p></td></tr></tbody></table>
```
(2) Where CSC makes a declaration under section 110D in relation to a period, the Table has effect in relation to that period as if it had been varied in accordance with the declaration.
(3) Where an amount that, but for this subsection, would be a productivity contribution in respect of a productivity employee includes a part of a cent, then:
(a) where the part is .5 of a cent or more—that part shall be taken to be 1 cent; and
(b) in any other case—the part shall be disregarded.