Document ID: chunk:federal_register_of_legislation:F2024L00795:reg:21:p1
Version: federal_register_of_legislation:F2024L00795
Segment Type: reg
Provision Reference: reg 21 (pt 1/2)
Character Range: 15927–18605

21  Employer superannuation contribution

Commonwealth Superannuation Scheme
 (1) For a PEO who is a member of the CSS:
 (a) the PEO's annual rate of salary for the purposes of the CSS is the PEO's superannuation salary; and
 (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the PEO is an amount equal to 15.4% of the PEO's superannuation salary.
Note: For the superannuation salary of a PEO who is a member of the CSS, see section 20.

Public Sector Superannuation Scheme
 (2) For a PEO who is a member of the PSS:
 (a) the PEO's basic salary for the purposes of the PSS is the PEO's superannuation salary; and
 (b) the amount of the PEO's recognised allowances for the purposes of the PSS is nil; and
 (c) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the PEO is an amount equal to 15.4% of the PEO's superannuation salary.
Note: For the superannuation salary of a PEO who is a member of the PSS, see section 20.

Defence Force Retirement and Death Benefits
 (3) For a PEO who is a member of the DFRDB:
 (a) the PEO's annual rate of salary for the purposes of the DFRDB is the PEO's superannuation salary; and
 (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the PEO is an amount equal to 15.4% of the PEO's superannuation salary.
Note: For the superannuation salary of a PEO who is a member of the DFRDB, see section 20.

Military Superannuation and Benefits Scheme
 (4) For a PEO who is a member of the MSBS:
 (a) the PEO's annual rate of salary for the purposes of the MSBS is the PEO's superannuation salary; and
 (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the PEO is an amount equal to 15.4% of the PEO's superannuation salary.
Note: For the superannuation salary of a PEO who is a member of the MSBS, see section 20.

Public Sector Superannuation Accumulation Plan
 (5) For a PEO who is a member of PSSAP:
 (a) the PEO's superannuation salary for the purposes of the Superannuation (PSSAP) Trust Deed is the PEO's ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992); and
 (b) for the purposes of paragraph (b) of the definition of employer superannuation contribution in section 8, the employer