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EPSC rates

Employer Productivity Superannuation Contribution (EPSC) rates help calculate your fortnightly funded employer contributions.

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Use the Employer Productivity Superannuation Contribution (EPSC) rates to calculate the fortnightly funded employer contributions.

EPSC rates that apply from pay 1 (1 July 2022) of 2022/23 are below.

Applicable fortnightly rate of salary for superannuation Fortnightly employer productivity superannuation contribution
Less than $2,624.00 $78.72
$2,624.00 or more but less than $4,226.67 The amount that is 3% of the employee's fortnightly rate of salary
$4,226.67 or more but less than $6,340.00 $126.80
$6,340.00 or more The amount that is 2% of the employee's fortnightly rate of salary

EPSC rates that apply from pay 1 (1 July 2021) of 2021/22 are below.

Applicable fortnightly rate of salary for superannuation Fortnightly employer productivity superannuation contribution
Less than $2,568.67 $77.06
$2,568.67 or more but less than $4,138.00 The amount that is 3% of the employee's fortnightly rate of salary
$4,138.00 or more but less than $6,207.00 $124.14
$6,207.00 or more The amount that is 2% of the employee's fortnightly rate of salary

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