Superannuation (CSS) (Superannuation Guarantee) Regulations 2008 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation
(the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
These Regulations are the
Superannuation (CSS) (Superannuation Guarantee) Regulations 2008 .
In these Regulations:
Act means theSuperannuation Act 1976 .
ordinary time earnings has the same meaning as in subsection 6(1) of theSuperannuation Guarantee (Administration) Act 1992 .
quarter has the same meaning as in subsection 6(1) of theSuperannuation 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 theSuperannuation 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 theSuperannuation 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 theSuperannuation 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.
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an
amendment that does not accurately describe how an amendment is to be made. If,
despite the misdescription, the amendment can be given effect as intended, then
the misdescribed amendment can be incorporated through an editorial change made
under section 15V of the
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA
= | Sch = Schedule(s) |
LIA
= | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
Superannuation (CSS) (Superannuation Guarantee) Regulations 2008 (SLI No. 165, 2008) | 8 Aug 2008 (F2008L02866) | 9 Aug 2008 (r 2) | |
Superannuation Legislation (Public Sector Superannuation Schemes) Amendment Regulations 2011 (No. 1) (SLI No. 131, 2011) | 30 June 2011 (F2011L01374) | 1 July 2011 (r 2) | — |
Superannuation (CSS) (Superannuation Guarantee) Amendment Regulation 2013 (No. 1) (SLI No. 11, 2013) | 21 Feb 2013 (F2013L00255) | 1 July 2013 (s 2) | — |
Superannuation Legislation Amendment (CSS) Regulations 2023 | 31 Oct 2023 (F2023L01454) | Sch 1: 1 Nov 2023 (s 2(1) item 2) | — |
r 2.......................................... | rep LA s 48D |
r 5.......................................... | am No 131, 2011; No 11, 2013; F2023L01454 |
r 6.......................................... | ad F2023L01454 |
0
0
0