State Superannuation Regulations 2001

An Employer required to make section 4B contributions for an employee must calculate and pay the section 4B contributions for each contribution period of the employee.

The amount of the section 4B contributions to be paid for an employee for a contribution period is the amount that would be required under section 4B of the Act in respect of the employee if —

that contribution period were the only period during which the employee was an employee of the Employer; and

the Employer had not previously made any contributions for the employee.

An Employer must pay the section 4B contribution for a contribution period —

if the contribution period is the employee’s pay period — within 14 days after the end of that period; or

otherwise — within 28 days after the end of the contribution period.