Employer Productivity Superannuation Contribution rates
Employer Productivity Superannuation Contribution (EPSC) rates help calculate your fortnightly funded employer contributions.
EPSC rates that apply from 1 July 2024
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $2,830.67 | $84.92 |
| $2830.67 or more but less than $4,560.67 | The amount that is 3% of the employee's fortnightly rate of salary |
| $4,560.67 or more but less than $6,841.00 | $136.82 |
| $6,841.00 or more | The amount that is 2% of the employee's fortnightly rate of salary |
Employer productivity superannuation contribution - archive
2023-24
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $2,710.00 | $81.30 |
| $2,710.00 or more but less than $4,366.00 | The amount that is 3% of the employee's fortnightly rate of salary |
| $4,366.00 or more but less than $6,549.00 | $130.98 |
| $6,549.00 or more | The amount that is 2% of the employee's fortnightly rate of salary |
2022-23
| 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 |
2021-22
| 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 |
2020-21
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $2,488.67 | $78.72 |
| $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 |
2019-20
| 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 |
2018-19
| Applicable fortnightly rate of salary for 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 |
2017-18
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $2,300.67 | $69.02 |
| $2300.67or 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 |
2016-17
| Applicable fortnightly rate of salary for 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 |
2015-16
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $2,215.33 | $66.46 |
| $2215.33 or more but less than $3,568.67 | The amount that is 3% of the employee's fortnightly rate of salary |
| $3568.67 or more but less than $5353.00 | $107.06 |
| $5,353.00 or more | The amount that is 2% of the employee's fortnightly rate of salary |
2014-15
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $2,157.33 | $64.46 |
| $2157.33 or more but less than $3,475.33 | The amount that is 3% of the employee's fortnightly rate of salary |
| $3475.33 or more but less than $5213.00 | $104.26 |
| $5,213.00 or more | The amount that is 2% of the employee's fortnightly rate of salary |
2013-14
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $2,090 | $62.70 |
| $2090 or more but less than $3,367.33 | The amount that is 3% of the employee's fortnightly rate of salary |
| $3367.33or 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 |
2012-13
| Applicable fortnightly rate of salary for 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 |
| $3223.33or more but less than $4,835 | $96.70 |
| $4835 or more | The amount that is 2% of the employee's fortnightly rate of salary |
2011-12
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $1915.33 | $57.46 |
| $1915.33 or more but less than $3086 | The amount that is 3% of the employee's fortnightly rate of salary |
| $3086 or more but less than $4629 | $92.58 |
| $4629 or more | The amount that is 2% of the employee's fortnightly rate of salary |
2010-11
| Applicable fortnightly rate of salary for superannuation | Fortnightly employer productivity superannuation contribution |
|---|---|
| Less than $1848.67 | $55.46 |
| $1,848.67 or more but less than $2978 | The amount that is 3% of the employee's fortnightly rate of salary |
| $2978 or more but less than $4467 | $89.34 |
| $4467 or more | The amount that is 2% of the employee's fortnightly rate of salary |