EPSC archive
Employer productivity superannuation contribution – archive
2020  2021
APPLICABLE FORTNIGHTLY RATE OF SALARY FOR SUPERANNUATION  FORTNIGHTLY EMPLOYER PRODUCTIVITY SUPERANNUATION CONTRIBUTION 

Less than $2,488.67  $74.66 
$2,488.67 or more but less than $4,009.33  The amount that is 3% of the employee's fortnightly rate of salary 
$4,009.33 or more but less than $6,014.00  $120.28 
$6,014.00 or more  The amount that is 2% of the employee's fortnightly rate of salary 
2019–2020
APPLICABLE FORTNIGHTLY RATE OF SALARY FOR SUPERANNUATION  FORTNIGHTLY EMPLOYER PRODUCTIVITY SUPERANNUATION CONTRIBUTION 

Less than $2,408.00  $72.24 
$2,408.00 or more but less than $3,879.33  The amount that is 3% of the employee's fortnightly rate of salary 
$3,879.33 or more but less than $5,819.00  $116.38 
$5,819.00 or more  The amount that is 2% of the employee's fortnightly rate of salary 
2018–2019
Applicable fortnightly rate of salary for the superannuation  Fortnightly employer productivity superannuation contribution 

Less than $2,352.67  $70.58 
$2,352.67 or more but less than $3,790.00  The amount that is 3% of the employee's fortnightly rate of salary 
$3,790.00 or more but less than $5,685.00  $113.70 
$5,685.00 or more  The amount that is 2% of the employee's fortnightly rate of salary 
2017–2018
Applicable fortnightly rate of salary for the superannuation  Fortnightly employer productivity superannuation contribution 

Less than $2,300.67 
$69.02 
$2,300.67 or more but less than $3,706.00 
The amount that is 3% of the employee's fortnightly rate of salary 
$3,706.00 or more but less than $5,559.00 
$111.18 
$5,559.00 or more 
The amount that is 2% of the employee's fortnightly rate of salary 
2016–2017
Applicable fortnightly rate of salary for the superannuation  Fortnightly employer productivity superannuation contribution 

Less than $2,250.00 
$67.50 
$2,250.00 or more but less than $3,624.67 
The amount that is 3% of the employee's fortnightly rate of salary 
$3,624.67 or more but less than $5,437.00 
$108.74 
$5,437.00 or more 
The amount that is 2% of the employee's fortnightly rate of salary 
2015–2016
Applicable fortnightly rate of salary for the superannuation  Fortnightly employer productivity superannuation contribution 

Less than $2,215.33 
$66.46 
$2,215.33 or more but less than $3,568.67 
The amount that is 3% of the employee's fortnightly rate of salary 
$3,568.67 or more but less than $5,353.00 
$107.06 
$5,353.00 or more 
The amount that is 2% of the employee's fortnightly rate of salary 
2014–2015
Applicable fortnightly rate of salary for the superannuation  Fortnightly employer productivity superannuation contribution 

Less than $2,157.33 
$64.72 
$2,157.33 or more but less than $3,475.33 
The amount that is 3% of the employee's fortnightly rate of salary 
$3,475.33 or more but less than $5,213.00 
$104.26 
$5,213.00 or more 
The amount that is 2% of the employee's fortnightly rate of salary 
2013–2014
Applicable fortnightly rate of salary for the superannuation  Fortnightly employer productivity superannuation contribution 

Less than $2,090 
$62.70 
$2,090 or more but less than $3,367.33 
The amount that is 3% of the employee's fortnightly rate of salary 
$3,367.33 or more but less than $5,051 
$101.02 
$5,051 or more 
The amount that is 2% of the employee's fortnightly rate of salary 
2012–2013
Applicable fortnightly rate of salary for the superannuation  Fortnightly employer productivity superannuation contribution 

Less than $2,000.67 
$60.02 
$2,000.67 or more but less than $3,223.33 
The amount that is 3% of the employee's fortnightly rate of salary 
$3,223.33 or more but less than $4,835.00 
$96.70 
$4,835.00 or more 
The amount that is 2% of the employee's fortnightly rate of salary 
2011–2012
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

Less than $1,915.33

$57.46

$1,915.33 or more but less than $3,086.00

The amount that is 3% of the employee's fortnightly rate of salary

$3,086.00 or more but less than $4,629.00

$92.58

$4,629.00 or more

The amount that is 2% of the employee's fortnightly rate of salary

2010–2011
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

Less than $1,848.67

$55.46

$1,848.67 or more but less than $2,978.00

The amount that is 3% of the employee's fortnightly rate of salary

$2,978.00 or more but less than $4,467.00

$89.34

$4,467.00 or more

The amount that is 2% of the employee's fortnightly rate of salary

2009–2010
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

Less than $1,759.33

$52.78

$1,759.33 or more, but less then $2,834.00

The amount that is 3% of the employee's fortnightly rate of salary

$2,834.00 or more, but less then $4,251.00

$85.02

$4,251.00 or more

The amount that is 2% of the employee's fortnightly rate of salary

2008–2009
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

Less than $1670.67

$50.12

$1,670.67 or more to under $2,690.67

The amount that is 3% of the employee’s fortnightly rate of Salary

$2,690.67 or more to under $4,036.00

$80.72

$4,036.00 or more

The amount that is 2% of the employee’s fortnightly rate of Salary

2007–2008
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

less than $1,591.33

$47.74

$1,591.33 to less than $2,564

3% of the member's fortnightly superannuation salary

$2,564 to less than $3,846

$76.92

$3,846 or more

2% of superannuation salary

2006–2007
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

less than $1,540

$46.20

$1,540 or more to less than $2,481.33

3% of the member's fortnightly superannuation salary

$2,481.33 to less than $3,722

$74.44

$3,722 or more

2% of superannuation salary

2005–2006
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

less than $1,473.33

$44.20

$1,473.33 to less than $2,374.00

The amount that is 3% of the member's fortnightly salary

$2,374.00 to less than $3,561.00

$71.22

$3,561.00 or more

The amount that is 2% of the member's fortnightly salary

2004–2005
Applicable fortnightly rate of salary for superannuation  Fortnightly employer productivity superannuation contribution 

less than $1,409.33

$42.28

$1,409.33 or more but less than $2,270.67

3% of the member's fortnightly superannuation salary

$2,270.67 or more but less than $3,406.00

$68.12

$3,406.00

2% of superannuation salary

2003–2004
Fortnightly Salary  Fortnightly amount 

less than $1,337.33

$40.12

$1,337.33 or more but less than $2,155.33

3 percent of the member's fortnightly superannuation salary

$2,155.33 or more but less than $3,233.00

$64.66

$3,233.00 or more

2% of superannuation salary

2002–2003
Fortnightly Salary  Fortnightly amount 

less than $1 278.00

$38.34

$1,278.00 to less than $2,060.00

3 percent of the member's fortnightly superannuation salary

$2,060.00 to less than $3,090.00

$61.80

$3,090.00 or more

2% of superannuation salary

Previous Years
Financial Year  Effective from  Applicable fortnightly superannuation salary  Fortnightly employer productivity superannuation contribution 

2001/2002 
1 July 2001 
Less than $1,203.33  $36.10 per fortnight 
$1 203.33 to less than $1,939.33 
3% of superannuation salary


$1,939.33 to less than $2,909.00 
$58.18 per fortnight


$2,909.00 and over 
2% of superannuation salary


2000/2001  1 July 2000 
Less than $1,151.33 
$34.54 
$1,151.33 or more but less than $1,856.00 
3% of the member's fortnightly superannuation salary 

$1,856.00 or more but less than $2,784.00 
$55.68 

$2,784.00 or more 
2% of the member's fortnightly superannuation salary 

1999/2000 
1 July 1999 
Less than $1,105.33 
$33.16 
$1,105.33 or more but less than $1,782.00 
3% of the member's fortnightly superannuation salary 

$1,782.00 or more but less than $2,673.00 
$53.46 

$2,673.00 or more 
2% of the member's fortnightly superannuation salary 

1998/1999 
1 July 1998 
Less than $1,072.00 
$32.16 
$1,072.00 or more but less than $1,728.00 
3% of the member's fortnightly superannuation salary 

$1,728.00 or more but less than $2,592.00 
$51.84 

$2,592.00 or more 
2% of the member's fortnightly superannuation salary 

1997/1998 
1 July 1997 
Less than $1,034.67 
$31.04 
$1,034.67 or more but less than $1,667.33 
3% of the member's fortnightly superannuation salary 

$1,667.33 or more but less than $2,501.00 
$50.02 

$2,501.00 or more 
2% of the member's fortnightly superannuation salary 

1996/1997 
1 July 1996 
Less than $1,014.67 
$30.44 
$1,014.67 or more but less than $1,634.67 
3% of the member's fortnightly superannuation salary 

$1,634.67 or more but less than $2,452.00 
$49.04 

$2,452.00 or more 
2% of the member's fortnightly superannuation salary 

1995/1996 
1 July 1995 
Less than $985.33 
$29.56 
$985.33 or more but less than $1,586.33 
3% of the member's fortnightly superannuation salary 

$1,586.33 or more but less than $2,380.00 
$47.62 

$2,380.00 or more 
2% of the member's fortnightly superannuation salary 

1994/1995 
1 July 1994 
Less than $947.33 
$28.42 
$947.33 or more but less than $1,525.00 
3% of the member's fortnightly superannuation salary 

$1,525.00 or more but less than $2,288.00 
$45.78 

$2,288.00 or more 
2% of the member's fortnightly superannuation salary 

1993/1994 
1 July 1993 
Less than $933.33 
$28.00 
$933.33 or more but less than $1,502.33 
3% of the member's fortnightly superannuation salary 

$1,502.33 or more but less than $2,254.00 
$45.10 

$2,254.00 or more 
2% of the member's fortnightly superannuation salary 

1992/1993 
1 July 1992 
Less than $902.00 
$27.06 
$902.00 or more but less than $1,452.00 
3% of the member's fortnightly superannuation salary 

$1,452.00 or more but less than $2,288.00 
$45.78 

$2,288.00 or more 
2% of the member's fortnightly superannuation salary 

1991/1992 
1 July 1991 
Less than $904.00 
$27.12 
$904.00 or more but less than $1,441.00 
3% of the member's fortnightly superannuation salary 

$1,441.00 or more but less than $2,162.00 
$43.26 

$2,162.00 or more 
2% of the member's fortnightly superannuation salary 

1990/1991 
1 July 1990 
Less than $880.00 
$26.40 
$880.00 or more but less than $1,417.00 
3% of the member's fortnightly superannuation salary 

$1,417.00 or more but less than $2,126.00 
$42.54 

$2,126.00 or more 
2% of the member's fortnightly superannuation salary 
Award Productivity Tables
Prior to the introduction of EPSC provisions into the Superannuation Act 1976 and the Superannuation Act 1990, productivity was administered by employers and was granted under Award conditions. The historical rates of productivity benefit were:
Year of effect  Salary Range  Annual Productivity amount 

1990

Less than $22,012 per annum

$660.00 per annum

$22,013 or more but less than $33,799 per annum

3% percent of the employee's annual salary


$33,800 or more but less than $50,699 per annum

$1,015.00 per annum


$50,700 or more per annum

2 % of the employee's annual salary

1989

Less than $20,800 per annum

$624.00 per annum

$20,801 or more but less than $32,499 per annum

3% percent of the employee's annual salary


$32,500 or more but less than $48,750 per annum

$975.00 per annum


$48,751 or more per annum

2 % of the employee's annual salary

1988

Less than $19,933 per annum

$299.00 per annum

$19,934 or more but less than $31,200 per annum

1.5% percent of the employee's annual salary


$31,201 or more but less than $46,800 per annum

$468.00 per annum


$46,801 or more per annum

1 (one) percent of the employee's annual salary

29 June 2006 updated