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Employer Productivity Superannuation Contribution rates

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

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

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