Superannuation Guarantee (Administration) Regulations 2018

PART 3 - BENEFIT CERTIFICATES  

SECTION 9  

9   NOTIONAL EMPLOYER CONTRIBUTION RATE - ACCUMULATION BENEFITS  
If, in relation to a class of employees who are members of a defined benefit superannuation scheme:

(a) the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions; and

(b) the employer contribution rate used in that calculation is the same for each employee in the class;

the notional employer contribution rate in relation to the class is that employer contribution rate.