NEW - 1 July 2026 changes
From 1 July 2026, the calculation method for determining continuing contributions is changed to more closely align with the employer contribution requirements under the Superannuation Guarantee (Administration) Act 1988 (SG Act).
From this date, employers are required to make continuing contributions each payday for employees covered by these arrangements of 12 percent of the person’s individual superannuation guarantee amount on the relevant QE day as defined under the Superannuation Guarantee (Administration) Act 1992 (SG Act).
For employees entitled to continuing contributions whose weekly rate of salary is less than $112.75, the amount of employer contributions required to be paid each payday continues at the existing rate of $13.53 per week.
For further information, please contact the Superannuation and Policy Team at: SuperBranch@finance.gov.au.
These amendments were implemented through the Superannuation (Productivity Benefit) (Continuing Contributions) Declaration 2013, which was amended by the Superannuation (Productivity Benefit) (Continuing Contributions) Amendment (Payday Superannuation) Declaration 2026.
Overview
The Superannuation (Productivity Benefit) Act 1988 (the PB Act) applies to most persons with no other employer-sponsored superannuation cover in respect of their Australian or ACT Government employment or appointment, but has been closed to new employees and statutory office holders (office holders) since 1 July 2006. Persons covered include certain casual and temporary employees, office holders and members of boards and commissions.
Participating employers are generally required to make contributions on behalf of employees and office holders covered by these arrangements, which are paid to one of the superannuation funds approved under the PB Act.
Australian Government employees and statutory office holders who commence employment or appointment on or after 1 July 2006 will be covered by choice of fund arrangements provided by their employers.
Archived Superannuation Circulars for 2005, 2006 and 2007 are available under Tools and templates.
Contribution and Interest Rates for the 2026-2027
| Weekly rate of salary | Continuing contribution amount |
|---|---|
| Less than $112.75 | $13.53 |
| $112.75 or more | 12% of the employer’s individual superannuation guarantee amount^ on the relevant QE day for the person as defined under the Superannuation Guarantee (Administration) Act 1992. |
| ^ Individual superannuation guarantee amount incorporates an annual Maximum Contributions Base of $270,830 for 2026-27. | |
| First Interest Factor | Second Interest Factor | Penalty Interest |
|---|---|---|
| 4.84% | 4.84% | 6.84% |
Recent Rates
Continuing Contributions
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $112.75 | $13.53 |
| $112.75 or more but less than $4807.69 | The amount that is 12% of the employee's weekly rate of salary |
| $4807.69 or more | $576.92 |
Previous Rates
PB Act Continuing Contribution Rates
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $117.65 | $13.53 |
| $117.65 or more but less than $5,005.38 | The amount that is 11.5% of the employee's weekly rate of salary |
| $5,005.38 or more | $575.62 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $123.00 | $13.53 |
| $123.00 or more but less than $4,790.00 | The amount that is 11.0% of the employee's weekly rate of salary |
| $4,790.00 or more | $526.90 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $128.86 | $13.53 |
| $128.86 or more but less than $4,632.31 | The amount that is 10.5% of the employee's weekly rate of salary |
| $4,632.31 or more | $486.39 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $135.30 | $13.53 |
| $135.30 or more but less than $4,532.31 | The amount that is 10% of the employee's weekly rate of salary |
| $4,532.31 or more | $453.23 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $142.42 | $13.53 |
| $142.42 or more but less than $4,391.54 | The amount that is 9.5% of the employee's weekly rate of salary |
| $4,391.54 or more | $417.20 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $142.42 | $13.53 |
| $142.42 or more but less than $4,251.54 | The amount that is 9.5% of the employee's weekly rate of salary |
| $4,251.54 or more | $403.90 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $142.42 | $13.53 |
| $142.42 or more but less than $4,156.15 | The amount that is 9.5% of the employee's weekly rate of salary |
| $4,156.15 or more | $394.83 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $142.42 | $13.53 |
| $142.42 or more but less than $4,058.46 | The amount that is 9.5% of the employee's weekly rate of salary |
| $4,058.46 or more | $385.55 |
| Weekly rate of salary | Weekly contribution |
|---|---|
| Less than $142.42 | $13.53 |
| $142.42 or more but less than $3,970.77 | The amount that is 9.5% of the employee's weekly rate of salary |
| $3,970.77 or more | $377.22 |
| Financial Year | First Interest Factor | Second Interest Factor | Penalty Interest |
|---|---|---|---|
| 2025-2026 | 4.25% | 4.25% | 6.25% |
| 2024-2025 | 4.41% | 4.41% | 6.41% |
| 2023-2024 | 3.61% | 3.61% | 5.61% |
| 2022-2023 | 3.35% | 3.35% | 5.35% |
| 2021-2022 | 1.61% | 1.61% | 3.61% |
| 2020-2021 | 0.90% | 0.90% | 2.90% |
| 2019-2020 | 1.46% | 1.46% | 3.46% |
| 2018-2019 | 2.67% | 2.67% | 4.67% |
| 2017-2018 | 2.39% | 2.39% | 4.39% |
| 2016-2017 | 2.30% | 2.30% | 4.30% |
