Superannuation frequently asked questions

Find answers below to frequently asked questions about the changes to superannuation for Queensland public sector employees.

1. Who is a core government employee?

You are a core government employee if you are employed or appointed under one of the following Acts:

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

This is information which would have been included in your letter of appointment or position description.

2. What is superannuable salary and what is ordinary time earnings?

Your superannuable salary is equal to your base salary plus any approved allowances. Any ordinary time allowances received which are not superannuable still count towards your employer meeting superannuation guarantee requirements for employer contributions to your fund.

Superannuation guarantee requirements are determined by the Federal Government and are the minimum amount of superannuation contributions an employer must pay, currently 9.5% of ordinary time earnings.

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

3. What are the employee contributions I must make?

If your superannuation arrangements require you to make an employee superannuation contribution, you must contribute at one of the rates shown below. If you reduce your employee contribution from the default rate, your employer contribution will also be reduced, subject to meeting superannuation guarantee requirements.

Contribution - percentage of superannuable salary

Employees other than police

Police

Employee contribution

Employer contribution

Employee contribution

Employer contribution

5%

(default)

12.75%

6%

(default)

18%

4%

11.75%

5%

16%

3%

10.75%

4%

14%

2%

9.75%

3%

12%