Superannuation (CSS) (Superannuation Guarantee) Regulations 2008

Superannuation (CSS) (Superannuation Guarantee) Regulations 2008

Select Legislative Instrument No. 165, 2008

made under the

Superannuation Act 1976

Compilation No. 4

Compilation date: 1 July 2026

Includes amendments: F2026L00133

About this compilation

This compilation

This is a compilation of the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008 that shows the text of the law as amended and in force on 1 July 2026 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).

Application, saving and transitional provisions

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.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

Modifications

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. Any modifications affecting the law are accessible on the Register.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1 Name of Regulations

3 Definitions

4 Application of Regulations

5 Superannuation guarantee—minimum contribution

6 Application of amendments made by the Superannuation Legislation Amendment (CSS) Regulations 2023

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

1  Name of Regulations

  These Regulations are the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008.

3  Definitions

  In these Regulations:

Act means the Superannuation Act 1976.

old Superannuation Guarantee (Administration) Act 1992 means the Superannuation Guarantee (Administration) Act 1992 as in force immediately before 1 July 2026.

ordinary time earnings has the same meaning as in subsection 6(1) of the old Superannuation Guarantee (Administration) Act 1992.

quarter has the same meaning as in subsection 6(1) of the old Superannuation Guarantee (Administration) Act 1992.

4  Application of Regulations

  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.

5  Superannuation guarantee—minimum contribution

 (1) For the purposes of subsection 155C(1) of the Act, this regulation is made for the purpose of ensuring that an employer does not, in relation to a person, have:

 (a) in respect of any period between 1 July 2008 and 30 June 2026 during which the person is an eligible employee—an individual superannuation guarantee shortfall (within the meaning of the old Superannuation Guarantee (Administration) Act 1992) for the person; and

 (b) an individual base superannuation guarantee shortfall that is greater than nil for:

 (i) the person; and

 (ii) a QE day that is 1 July 2026 or a later day;

  while the person was an eligible employee.

Note 1: For paragraph (a), subitem 183(2) of Schedule 1 to the Treasury Laws Amendment (Payday Superannuation) Act 2025 provides, among other things, that subsection 155C(1) of the Superannuation Act 1976, as in force immediately before 1 July 2026, continues to apply on and after 1 July 2026 to individual superannuation guarantee shortfalls relating to a quarter ending before 1 July 2026.

Note 2: For paragraph (b) and subsection (3B), individual base superannuation guarantee shortfall and QE day are defined in the Act. Those definitions apply to this instrument (see paragraph 13(1)(b) of the Legislation Act 2003).

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 old Superannuation Guarantee (Administration) Act 1992 for the period.

Minimum contribution for period between 1 July 2023 and 30 June 2026

 (3A) Despite subsection 110SC(1) of the Act, the SG minimum contribution in relation to a person in respect of a period between 1 July 2023 and 30 June 2026 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 old 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 old Superannuation Guarantee (Administration) Act 1992 for the period.

 (3B) Despite section 110SC of the Act, the SG minimum contribution in respect of the person for the QE day (being the QE day mentioned in paragraph (1)(b) of this regulation) is equal to the employer’s individual superannuation guarantee amount (within the meaning of the Superannuation Guarantee (Administration) Act 1992) for the person and the QE day.

Definition of SG minimum contribution

 (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; and

 (d) to the extent that subregulation (3B) applies—to subregulation (3B) rather than to section 110SC of the Act.

6  Application of amendments made by the Superannuation Legislation Amendment (CSS) Regulations 2023

  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.

Endnotes

Endnote 1—About the endnotes

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

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

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.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

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.

Misdescribed amendments

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 Legislation Act 2003.

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.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history