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.

Under Commonwealth legislation, employers must pay a minimum of the superannuation guarantee charge rate times your ordinary time earnings into your nominated super account.

Ordinary time earnings (OTE) 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 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

By default, the Queensland Government—through your employing department, agency or statutory authority—pays a higher percentage (12.75%) of your superannuable salary as an employer contribution. To receive this, you need to make an employee contribution of 5%.

If you are a Police Officer, you will receive an 18% employer contribution by default, providing you make an employee contribution of 6%.

Contribution rates are calculated on your superannuable salary, which is your base salary plus approved allowances. Your superannuable salary may be lower than your ordinary time earnings.

You will receive your employer superannuation contributions each pay period, paid into your superannuation fund account.

Your employee contribution

By default, your employee contribution is set at 5% (6% if you’re a Police Officer).

You can nominate a lower employee contribution, but this will affect your employer contribution as shown in the table below.

Government employees Police officers
Employee contribution Employer contribution Employee contribution Employer contribution
5% 12.75% 6% (default) 18%
4% 11.75% 5% 16%
3% 10.75% 4% 14%
2% 9.75%* 3% 12%

*Topped up to 10.5% of ordinary time earnings in keeping with the Commonwealth superannuation guarantee.

If your calculated employer contribution is less than the minimum required under Commonwealth legislation (that is, the superannuation guarantee rate times ordinary time earnings), your employer will make an additional contribution to ensure this minimum obligation is met.

Some Queensland Government employees may have an arrangement where their employer pays the minimum employer contribution (required under Commonwealth legislation) each pay period without requiring an employee contribution. You can check with your employer if this arrangement applies to you.

You should consider seeking independent financial advice before changing your contribution rate.

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

You can stay 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). Contact your Payroll team for information on your employer’s process for nominating a superannuation fund for your contributions.

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.