Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

Division 2 - Superannuation guarantee charge payable by employers  

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History

Div 2 heading inserted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s 16 .

Subdivision B - Individual superannuation guarantee amounts arise if qualifying earnings are paid etc.  

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Subdiv B heading inserted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s 16 .

SECTION 17A   WHEN AN INDIVIDUAL SUPERANNUATION GUARANTEE AMOUNT ARISES  

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17A(1)    
This Subdivision applies if an employer makes a payment of qualifying earnings to or for an employee on a particular day (the QE day ).

Note:

This includes reducing the employee ' s earnings so that a sacrificed contribution can be made for the employee (see paragraphs 10A(1)(h) and (4)(b) ).

17A(2)    
On the QE day, the employer has an individual superannuation guarantee amount for the employee equal to:

	Amount of the qualifying earnings	×	Charge percentage
			100

where:

amount of the qualifying earnings
means:

(a) if there is one such payment - the amount of the payment; or

(b) if there are 2 or more such payments - the sum of the amounts of the payments.

Note:

If the payment of qualifying earnings is in the form of a reduction so that a sacrificed contribution can be made, the amount of the payment is the amount of the reduction (see paragraph 10A(1)(h) ).

charge percentage
means 12.

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History

S 17A inserted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s 16 .

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