Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013

Administered by Department of Finance

Legislation au F2013L00813 In force Legislative Instrument

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Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013

made under section 3D of the

Superannuation (Productivity Benefit) Act 1988

Compilation No. 2

Compilation date: 1 July 2026

Includes amendments: F2026L00648

About this compilation

This compilation

This is a compilation of the Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013 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.

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

3 Substitution of amounts

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

1  Name of Declaration

  This Declaration is the Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013.

3  Substitution of amounts

(1)  For section 3D of the Superannuation (Productivity Benefit) Act 1988, the Table in the Schedule to that Act has effect, for each financial year commencing on or after 1 July 2026, as if the amounts specified in the following Table were substituted for the amounts specified in the Table in that Schedule (whether sums of money or percentages):

Table

 

Pay period (weekly) rate of salary

Pay period (weekly) contribution

Less than $112.75

$13.53

$112.75 or more

An amount equal to the employer’s individual superannuation guarantee amount on the relevant QE day for the person as defined under the Superannuation Guarantee (Administration) Act 1992.

Note: Section 3 of this instrument, as in force immediately before 1 July 2026, applied in relation to pay periods ending between 1 July 2013 and 30 June 2026.

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

 

ad = added or inserted

orig = original

am = amended

p = page(s)

amdt = amendment

para = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/subsubparagraph(s)

ch = Chapter(s)

pres = present

cl = clause(s)

prev = previous

cont. = continued

(prev…) = previously

def = definition(s)

pt = Part(s)

Dict = Dictionary

r = regulation(s)/Court rule(s)

disallowed = disallowed by Parliament

reloc = relocated

div = Division(s)

renum = renumbered

ed = editorial change

rep = repealed

exp = expires/expired or ceases/ceased to have

rs = repealed and substituted

effect

s = section(s)/subsection(s)

gaz = gazette

/rule(s)/subrule(s)/order(s)/suborder(s)

LA = Legislation Act 2003

sch = Schedule(s)

LIA = Legislative Instruments Act 2003

SLI = Select Legislative Instrument

(md) = misdescribed amendment can be given

SR = Statutory Rules

effect

sub ch = SubChapter(s)

(md not incorp) = misdescribed amendment

sub div = Subdivision(s)

cannot be given effect

sub pt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

Ord = Ordinance

 

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013

21 May 2013 (F2013L00813)

1 July 2013 (s 2)

 

Superannuation (Productivity Benefit) (Continuing Contributions) Amendment Declaration 2014 (No. 1)

11 June 2014 (F2014L00696)

1 July 2014 (s 2)

Superannuation (Productivity Benefit) (Continuing Contributions) Amendment (Payday Superannuation) Declaration 2026

29 May 2026 (F2026L00648)

1 July 2026 (s 2(1) item 1)

s 5

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 2.....................

rep LA s 48D

s 3.....................

am F2014L00696; F2026L00648

 

 

Overview

The Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013 was enacted under section 3D of the Superannuation (Productivity Benefit) Act 1988, addressing the need to ensure that employees who are covered by the Superannuation Guarantee Scheme receive their employer's mandated superannuation contributions in a timely manner. The objective of this legislation is to facilitate the consistent and mandatory allocation of superannuation contributions by employers, thereby bolstering the retirement savings of employees. The Declaration was made by the Australian Parliament and aims to streamline and enforce the process of superannuation contributions. The declaration has been amended over time to refine the contribution amounts and adapt to changes in the economic environment, with the most recent amendment taking effect from 1 July 2026. This legislative instrument is crucial for maintaining the integrity and effectiveness of the superannuation system in Australia.

Scope and Application

The Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013, as compiled and amended, applies to employers and employees within Australia, focusing on the compulsory superannuation contributions that employers must make to their employees' superannuation accounts. This legislation is an instrument made under the Superannuation (Productivity Benefit) Act 1988 and is applicable nationwide, affecting all industries that are subject to superannuation laws. The declaration sets specific contribution rates based on the employee's salary, with a particular focus on altering the contribution amounts effective from 1 July 2026. It specifies that for employees earning less than $112.75 per pay period, a fixed contribution of $13.53 is to be made, while for those earning $112.75 or more, the contribution rate aligns with the employer’s individual superannuation guarantee amount as defined under the Superannuation Guarantee (Administration) Act 1992. The geographic reach of this legislation is comprehensive across Australia, affecting all employers and employees within its jurisdiction. The application and enforcement of this declaration may be extended or restricted through subordinate instruments, which are detailed in the endnotes of the compilation.

Key Provisions

The Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013, which is made under section 3D of the Superannuation (Productivity Benefit) Act 1988, primarily alters the contribution amounts for superannuation productivity benefits for specific salary brackets, effective from financial years commencing on or after 1 July 2026. Section 3 of this legislation previously applied to pay periods ending between 1 July 2013 and 30 June 2026. The declaration modifies the contribution rates listed in the schedule of the original act, substituting them with new figures based on the pay period and salary thresholds. Specifically, for salaries less than $112.75 per pay period, the contribution rate is set at $13.53, while for salaries of $112.75 or more, the contribution aligns with the employer's individual superannuation guarantee amount on the relevant qualifying employment day, as defined under the Superannuation Guarantee (Administration) Act 1992. The declaration imposes specific obligations on employers to ensure that the correct superannuation contributions are made in accordance with the updated rates. Employers must accurately calculate the superannuation contributions based on the employee's salary and the relevant pay period, ensuring compliance with the new rates specified in the declaration. Failure to adhere to these new contribution rates could result in non-compliance with superannuation laws and potential legal repercussions. Breaching the requirements of this declaration could lead to various civil and criminal consequences. Employers found to be in breach of the updated contribution rates may face penalties as stipulated under the Superannuation (Productivity Benefit) Act 1988. The maximum penalties for such breaches can include substantial fines and, in severe cases, criminal charges. It is essential for employers to maintain accurate records and ensure timely and correct superannuation contributions to avoid these penalties.

Legal classification tags

Area of Law
Superannuation Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Commencement Provisions
Regulatory Standards

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.