Overview
The Parliamentary Superannuation Conversion Factors (Surcharge) Determination 2026 is a technical legal notice setting conversion factors used to calculate superannuation surcharge amounts for members of the Parliamentary Contributory Superannuation Scheme.
The determination is made under the Parliamentary Contributory Superannuation Act 1948 and is administered by the Department of Finance.
What It Changes
The determination repeals an older version from 2015.
Scope
This applies only to the federal parliamentarians' superannuation scheme and has no application to ordinary small businesses, their staff, or standard super guarantee obligations.
Key Actions
- No action needed - this applies only to the Parliamentary Contributory Superannuation Scheme, not standard employer superannuation obligations.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.