Superannuation Guarantee (Administration) Regulations 2018

PART 3 - BENEFIT CERTIFICATES  

SECTION 9  

9   NOTIONAL EMPLOYER CONTRIBUTION RATE - ACCUMULATION BENEFITS  

If, in relation to a class of employees who are:

(a)    defined benefit members; and

(b)    members of a defined benefit superannuation scheme;

both of the following are satisfied:

(c)    the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions;

(d)    the employer contribution rate used in that calculation is the same for each employee in the class;

then the notional employer contribution rate in relation to the class is that employer contribution rate.