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Superannuation

Superannuation is money you set aside for retirement. Your employer pays a contribution on your behalf into a nominated super account. This is in addition to your salary or wage. See Your superannuation basics on the Australian Taxation Office (ATO) website for more.

Employers must pay a minimum of the superannuation guarantee charge rate times your ordinary time earnings into your nominated super account.

Ordinary time earnings are generally salary plus all allowances which are not reimbursing expenses and excluding any earnings (including allowances) related to overtime.

Minimum superannuation guarantee

Period Superannuation guarantee rate
1 July 2021 – 30 June 2022 10.0%
1 July 2022 – 30 June 2023 10.5%
1 July 2023 – 30 June 2024 11.0%
1 July 2024 – 30 June 2025 11.5%
1 July 2025 onwards 12.0%

Queensland Government superannuation contribution

The Queensland Government pays a higher percentage (12.75%) of superannuable salary as an employer contribution, providing you contribute a percentage of your own salary (5%). Police Officers (due to retiring at age 60) receive a higher percentage again (18%) providing they contribute 6%.

Your superannuable salary is your base salary plus any approved allowances. It may be lower than your ordinary time earnings.

The Queensland Government provides you a default employer and employee super contribution. You can nominate a higher or lower employee contribution at any time, but this may affect your tax and employer contribution.

If you’re considering nominating a higher employee contribution, see the ATO’s Super contributions – too much can mean extra tax page.

If you’re considering nominating a lower employee contribution, see the following table for how it impacts your employer contribution.

You should seek independent financial advice before you do either.

Government employeesPolice Officers
Employee contributionEmployer contributionEmployee contributionEmployer contribution
5% (default) 12.75% 6% (default) 18%
4% 11.75% 5% 16%
3% 10.75% 4% 14%
2% 9.75% 3% 12%

These contribution rates are calculated on your superannuable salary (that is, your base salary plus approved allowances). If your ordinary time earnings are higher than your superannuable salary, the Queensland Government will make an additional employer contribution to ensure the employer contribution is at least equal to the superannuation guarantee charge rate times your ordinary time earnings.

QSuper, part of the Australian Retirement Trust, is the Queensland Government’s default superannuation fund for core Queensland Government employees.

You can stick with QSuper or nominate an alternative fund when completing your payroll forms. You can also change your superannuation fund at any time (once per year). Visit Change my superannuation fund for help.

See moneysmart.gov.au for more on choosing the right fund.

Core Queensland Government employees

Core Queensland Government employees are employees employed under either the:

  • Ambulance Service Act 1991
  • District Court of Queensland Act 1967
  • Fire and Emergency Services Act 1990
  • Hospital and Health Boards Act 2011
  • Industrial Relations Act 2016
  • Land Court Act 2000
  • Magistrates Act 1991
  • Parliamentary Service Act 1988
  • Parliament of Queensland Act 2001
  • Police Service Administration Act 1990
  • Public Service Act 2008
  • Solicitor-General Act 1985
  • Supreme Court of Queensland Act 1991.

If you’re not a core Queensland Government employee, speak to your supervisor or contact your HR team to find out who your default superannuation fund is and whether you can choose your own.