1
Name of Regulations
1 Name of Regulations
These Regulations are the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008.
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Commonwealth legislation
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.
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Direct links to the current provisions in Superannuation (CSS) (Superannuation Guarantee) Regulations 2008.
These Regulations are the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008.
In these Regulations:
Act means the Superannuation Act 1976.
ordinary time earnings has the same meaning as in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992.
quarter has the same meaning as in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992.
If a person became entitled to payment of a benefit in accordance with either or both of: (a) the Act; and (b) regulations made under the Act; 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.
(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. Minimum contribution for period up to 1 July 2013 (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. Minimum contribution for period between 1 July 2013 and 30 June 2023 (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:
Start formula S equals E times start fraction P over 100 end fraction end formula
where:
S is the SG minimum contribution for the eligible employee.
E is the eligible employee’s ordinary time earnings for each quarter or part of a quarter occurring in the period.
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.
Minimum contribution for period on or after 1 July 2023 (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: Start formula S equals E times start fraction P over 100 end fraction end formula where:
S is the SG minimum contribution for the eligible employee.
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.
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.
(4) The definition of SG minimum contribution in subsection 110SB(1) of the Act is taken to refer: (a) to the extent that subregulation (2) applies—to subregulation (2) rather than to section 110SC of the Act; and (b) to the extent that subregulation (3) applies—to subregulation (3) rather than to section 110SC of the Act; and (c) to the extent that subregulation (3A) applies—to subregulation (3A) rather than to section 110SC of the Act.
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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
These Regulations are the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008.
In these Regulations:
Act means the Superannuation Act 1976.
ordinary time earnings has the same meaning as in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992.
quarter has the same meaning as in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992.
If a person became entitled to payment of a benefit in accordance with either or both of: (a) the Act; and (b) regulations made under the Act; 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.
(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. Minimum contribution for period up to 1 July 2013 (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. Minimum contribution for period between 1 July 2013 and 30 June 2023 (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:
where:
S is the SG minimum contribution for the eligible employee.
E is the eligible employee’s ordinary time earnings for each quarter or part of a quarter occurring in the period.
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.
Minimum contribution for period on or after 1 July 2023 (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: where:
S is the SG minimum contribution for the eligible employee.
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.
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.
(4) The definition of SG minimum contribution in subsection 110SB(1) of the Act is taken to refer: (a) to the extent that subregulation (2) applies—to subregulation (2) rather than to section 110SC of the Act; and (b) to the extent that subregulation (3) applies—to subregulation (3) rather than to section 110SC of the Act; and (c) to the extent that subregulation (3A) applies—to subregulation (3A) rather than to section 110SC of the Act.
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.