Public Sector Superannuation Reform Act 2016

For the purposes of this section, a person is a relevant employee in relation to a default fund if – where the fund is the initial default fund, the person is – a transferring member; or an employee appointed or employed after the transfer date and before the date, if any, on which another superannuation fund becomes a default fund; or where the fund is not the initial default fund – the person is an employee appointed or employed after the date on which the fund becomes a default fund and before the date, if any, on which the fund ceases to be a default fund.

If a person who is a relevant employee in relation to a default fund has not elected a chosen fund, within the meaning of the Superannuation Guarantee Act, the Agency manager of the Agency in which the employee is employed must – make, on behalf of the Agency, employer superannuation contributions, in respect of that employee, to that default fund; and make those contributions in the manner required by the governing rules of that default fund.

The rate of employer superannuation contributions to the default fund in respect of a relevant employee is to be calculated – by reference to the salary of the relevant employee; and in accordance with the relevant "charge percentage" specified in section 19 of the Superannuation Guarantee Act.