Rule 305 limits the employer's yearly contribution to a superannuation fund for each employee to 27% of the employee's salary for the year, reduced by the employer's contributions to a provident fund for the same employee in that year.
305
Rules 2026 · Rule 305
Ordinary annual contributions (approved superannuation fund)
Rules 261-310
The rule. The yearly contribution of the employer to a fund for each employee shall not exceed 27% of the employee's salary for each year, as reduced by any contribution the employer made in that year to a provident fund for the same employee, whether recognised or not.