This proposal has two ongoing components.

Component 1 would pay superannuation guarantee contributions on Parental Leave Pay (PLP) payments and Dad and Partner Pay (DaPP) payments based on the currently legislated superannuation guarantee rate of 9.5 per cent and rising to 12 per cent in 2025‐26 in line with the superannuation guarantee baseline.

Component 2 would reduce the superannuation guarantee earnings threshold in increments of $100 per year, with the final increment being from $50 to zero in the fifth year of the proposal.

This proposal would have effect from 1 July 2020.