Making payments

No, the stapling rules don't apply to contributions made under Queensland Government legislative arrangements. So if you're a Queensland Government employer, simply give new employees this choice form (pdf) within 28 days of them starting their job, and pay their super to their chosen fund.

You can continue to pay your employee's super to QSuper if they already have an account with us.

For more information, see the ATO website.

In most cases, employees can still choose their own super fund, regardless of where they work.

The Queensland Government has made changes to super contributions for public sector employees from 1 July 2023.  If you're an employer of these employees, you pay a single employer contribution rate of 12.75% (18% for police officers and 14.25% for fire service officers) of ordinary time earnings (OTE).¹

Member contributions are now optional. So your people can choose how much of their pay goes into their Accumulation account. The member contribution rate is still based on their superannuable salary, not OTE.

If you need help, please contact our Employer Solutions and Support team.

There are no changes to defined benefit member contributions under the new arrangements. If your employee has a Defined Benefit account, they still need to make standard member contributions.

But you'll need to make a top-up payment to your employee's Accumulation account. This is to bring your employer contribution to 12.75% (18% for police officers and 14.25% for fire service officers) of their OTE.

Use this equation to work out your employee's standard (member) contribution amount:

(Salary for superannuation purposes x standard contribution percentage) x hours paid ÷ standard full-time hours.

The employer contribution you make in respect of your employee' defined benefit membership (other than police officers) is calculated as follows:

(Standard contribution ÷ standard contribution rate) x 7.75% + (standard contribution)

For police officers, the employer contribution is calculated as follows:

(Standard contribution ÷ standard contribution rate) x 6.00% + (2 x standard contribution)

The amount you need to pay (on top of what your employee pays) as a top-up payment to an Accumulation account is calculated as follows:

For employees other than police or fire service officers:

12.75% of the employee’s ordinary time earnings (OTE)¹
(7.75% x (employee's standard contribution divided by their standard contribution percentage)) + employee's standard contribution).

For fire service officers:

14.25% of the employee’s ordinary time earnings (OTE)¹
(7.75% of (employee's standard contribution divided by their standard contribution percentage)) + employee's standard contribution).

For police officers:

18.00% of the employee’s ordinary time earnings (OTE)¹
((6.00% of (employee's standard contribution divided by their standard contribution percentage)) + (2 x employee's standard contribution)).

*Additional employer contribution to be reported as Productivity/Award.

If you’re unsure how much you should be paying or need help calculating payments, please contact the Employer Solutions and Support team.

All before-tax payments (which include an employee's salary sacrifice contributions and employer contributions) are taxed at 15% when they’re paid into a super account. You'll need to increase any before-tax standard (member) contributions to a Defined Benefit account you pay on your employee's behalf to pay the contributions tax and make sure your employee continues to accrue the same multiple.

The table below shows the adjusted salary sacrifice contribution rates that you’ll need to pay for Defined Benefit accounts to keep the employee's standard contribution rate. 

The employee (member) contribution amount is calculated as follows:

(Salary for superannuation purposes x adjusted salary sacrifice contribution percentage) x hours paid ÷ standard full-time hours.

The employer contribution you make in respect of your employee' defined benefit membership (other than police officers) is calculated as follows:

(Salary sacrifice contribution ÷ adjusted salary sacrifice contribution rate) x 7.75% + (salary sacrifice contribution x 85%)

For police officers, the employer contribution is calculated as follows:

(Salary sacrifice contribution ÷ adjusted salary sacrifice contribution rate) x 6.00% + (2 x (salary sacrifice contribution x 85%))

The amount you need to pay (on top of what your employee pays) to an Accumulation account is calculated as follows:

For employees other than police or fire service officers:

12.75% of the employee’s ordinary time earnings (OTE).¹
((Salary sacrifice contribution ÷ adjusted salary sacrifice contribution rate) x 7.75% + (salary sacrifice contribution x 85%))

For fire service officers:

14.25% of the employee’s ordinary time earnings (OTE).¹
((Salary sacrifice contribution ÷ adjusted salary sacrifice contribution rate) x 7.75% + (salary sacrifice contribution x 85%))

For police officers:

18% of the employee’s ordinary time earnings (OTE).¹
((Salary sacrifice contribution ÷ adjusted salary sacrifice contribution rate) x 6.00% + (2 x (salary sacrifice contribution x 85%))

*Additional employer contribution to be reported as Productivity/Award.

Some employers have super arrangements that differ from these standard arrangements.

If you’re unsure how much you should be paying or need help calculating payments, please contact the Employer Solutions and Support team.

You'll need to include these allowances when working out what salary to use for calculating the compulsory standard contributions you pay to an employee’s Defined Benefit account, and for calculating the percentage-based employee contributions you'll pay to an employee’s Accumulation account.

If you have made an error, such as an overpayment, please contact the Employer Solutions and Support team to discuss your options.

If your employment arrangements include standard (member) contributions, your super payment should be an amount equal to the employee's standard contribution, plus an extra 7.75% (up to a maximum of 12.75%). This applies whether your employee is making their standard contributions before tax by salary sacrificing, or as after-tax contributions.

You'll need to pay the greater of these two calculations:

• 11.5% of the employee's ordinary time earnings (OTE).¹
  Example
  Your employee's fortnightly OTE is $2,200. The payment you need to make, based on OTE for the period, is: 0.115 x $2,200 = $253.
  OR
• 7.75% of (employee's standard (member) contribution divided by their standard contribution percentage) plus employee's standard contribution
  Example
  Your employee earns a fortnightly base super salary of $2,000 (excluding non-approved allowances and bonuses). If your employee is paying a 5% standard contribution for the period, amounting to $100, you need to pay on their behalf: 0.0775 x ($100 / 0.05) + $100 = $255.00.

Of these two examples, the second is greater so your employer super payment for this employee would be $255.00.

If you’re unsure how much you should be paying or need help calculating payments, please contact the Employer Solutions and Support team.

For employer contributions, you'll need to pay 11.5% of the employee's ordinary time earnings (OTE).¹

Your employee's standard (member) contribution amount is calculated by using this equation:

(Salary for superannuation purposes x standard contribution percentage) x hours paid ÷ standard full-time hours.

How much you need to pay on top of what your employee pays should be the greater of these two calculations:

• 11.5% of the employee's ordinary time earnings (OTE).¹
  OR
• 7.75% of (employee's standard contribution divided by their standard contribution percentage) plus employee's standard contribution 

You can also work out your employer contribution using this equation:

(Standard contribution ÷ standard contribution rate) x 7.75% + standard contribution.

If you’re unsure how much you should be paying or need help calculating payments, please contact the Employer Solutions and Support team.

All before-tax payments (which include an employee's salary sacrifice contributions and employer contributions) are taxed at 15% when they’re paid into a super account. You'll need to increase any before-tax standard (member) contributions to a Defined Benefit account you pay on your employee's behalf to pay the contributions tax and make sure your employee continues to accrue the same multiple.

The table below shows the adjusted salary sacrifice contribution rates that you’ll need to pay for Defined Benefit accounts to keep the employee's standard contribution rate.

How much you need to pay on top of what your employee pays should be the greater of these two calculations:

• 11.5% of the employee’s ordinary time earnings (OTE).¹
  OR
• 7.75% of (employee's standard contribution divided by their standard contribution percentage) plus 85% of employee's standard contribution.

(Standard contribution ÷ standard contribution rate) x 7.75% + (standard contribution x 85%).

Some employers have super arrangements that differ from these standard arrangements.

If you’re unsure how much you should be paying or need help calculating payments, please contact the Employer Solutions and Support team.

If your employee makes compulsory standard contributions, you'll need to include these allowances when working out what salary to use for calculating these payments.

If you've made an error, such as an overpayment, please contact the Employer Solutions and Support team to discuss your options.

Employees working higher duties, or seconded from one department to another, need to work for a continuous period of 12 months before the higher salary is recognised and used as the basis for super payments. When an employee returns to their substantive position, their payments will change to the current substantive position salary.

In all other cases (including secondment to another Queensland Government employer), the new salary should be reported and payments are increased or decreased immediately.

You should report the salary for super purposes (defined as base salary plus approved allowances), at the most recent 1 July. This applies regardless of whether your employee has an increase or decrease in salary throughout the year.

For an employee who's getting a higher salary because they’re in a higher paid role, the higher salary is only reported as the employee's 1 July salary if they’ve been acting in the higher role continuously for at least the 12 months preceding that 1 July. This also applies when an employee is seconded from one Queensland Government department to another to act in a higher paid role.

When an employee changes their hours of work, the 1 July salary remains unchanged. However, the contributions and working hours are adjusted according to what the employee is actually working.

You don't have to pay employer contributions if your employee is on unpaid sick leave or leave without pay. But your employee can make voluntary contributions to their Accumulation account at any time, including when they’re on unpaid sick leave and leave without pay. 

You’ll need to make employer payments when your employee is on WorkCover leave, and being paid directly by WorkCover Queensland. The employer payments are paid at the same rate as if the employee were engaged in their normal work.¹ 

There’s no need to report leave without pay on your contribution payment file unless contributions are being made on your employee's behalf.

Employees can't accrue super in their Defined Benefit account while they’re on leave without pay or unpaid sick leave, unless they're getting QSuper Income Protection payments.

If your employee is on WorkCover leave, they have the option of making contributions to QSuper at their standard member contribution rate. Because this contribution is made directly to us, we must invoice you for the full amount of your employer super obligation for that particular employee.

Even when no contributions are being made, you need to report leave without pay and hours worked for your employee (as zero when applicable). 

It’s important to record the exact number of hours (per type of leave) and payment structure in your contribution payment file. If they haven’t worked for a full pay cycle, record the hours worked number as zero.

You don't have to pay employer contributions if your employee is on unpaid sick leave or leave without pay. But your employee can make voluntary contributions to their Accumulation account at any time, including when they’re on unpaid sick leave and leave without pay.

You’ll need to make employer payments when your employee is on WorkCover leave, and being paid directly by WorkCover Queensland. The employer payments are paid at the same rate as if the employee were engaged in their normal work.¹

There’s no need to report leave without pay on your contribution payment file unless contributions are being made on your employee's behalf.

Employees can't accrue super in their Defined Benefit account while they’re on leave without pay or unpaid sick leave, unless they're getting QSuper Income Protection payments.

If your employee is on WorkCover leave, they have the option of making contributions to QSuper at their standard member contribution rate. Because this contribution is made directly to us, we must invoice you for the full amount of your employer super obligation for that particular employee.

Even when no contributions are being made, you need to report leave without pay and hours worked for your employee (as zero when applicable).

It’s important to record the exact number of hours (per type of leave) and payment structure in your contribution payment file. If they haven’t worked for a full pay cycle, record the hours worked number as zero.

If your employee has a Defined Benefit account, State account, or Police account, fill out the employer certification section of the relevant Employer Certification form. If your employee has an Accumulation account, you do not need to complete this form.

After you’ve made your final super payment, record the details of the employee who’s leaving on your contribution payment file, including a leaver code that shows the actual termination date.

You can let your employee know wherever they work, they can stay with QSuper.

If they're a Defined Benefit member moving to another Queensland Government employer, ask them to let their new employer know that they have a Defined Benefit account that they want to continue with. Special rules apply to a member’s eligibility to maintain their Defined Benefit membership, so please ask your employee to contact us to discuss their options.

If your employee has retired, we can help them explore their retirement options or access financial advice.

If they have been made redundant, they can learn more about redundancy or we can hold a redundancy seminar at your workplace.

Most Queensland Government employees can choose which fund they want their super paid into. Find out more about your choice of fund requirements.

If your employee would like to continue using an existing QSuper account for their super, determine whether they’re casual, permanent, or temporary, and find out whether their previous employer was making super contributions to an Accumulation account or a Defined Benefit account. If your employee doesn't know their QSuper account arrangements, contact us. 

If your employee is permanent or temporary, and already has a QSuper Accumulation account, add them into the contribution payment file as an Accumulation account member, pay voluntary contributions if needed, and submit the file as normal.

If they’re permanent or temporary and already have a QSuper Defined Benefit account (and their break in service is less than one calendar month), add them into the contribution payment file as a Defined Benefit account member, pay the required employer contributions plus their standard (member) contributions, and submit the file as normal.

But if you don't offer Defined Benefit membership to your employees, you'll need to add them into the contribution payment file as an Accumulation account member.

If you're an employer that currently offers Defined Benefit membership, please contact the Employer Solutions and Support team to discuss your options.

Casuals have always been able to choose how much they contribute to their super. And your permanent and temporary employees don't have to make compulsory contributions anymore (excludes defined benefit members). 

Encourage them to contact us if they need more information.

Casual employees can’t contribute to a Defined Benefit account. So if a permanent or temporary employee with a Defined Benefit account becomes a casual employee, their super will be paid to an Accumulation account.

You'll need to complete the relevant Employer Certification form for their Defined Benefit account.

These employees should contact us to talk about their options.

Most Queensland Government employees can choose which fund they want their super paid into. Find out more about your choice of fund requirements.

If your employee would like to continue using an existing QSuper account for their super, determine whether they’re casual, permanent, or temporary, and find out whether their previous employer was making super contributions to an Accumulation account or a Defined Benefit account. If your employee doesn't know their QSuper account arrangements, contact us.

If your employee is permanent or temporary, and already has a QSuper Accumulation account, add them into the contribution payment file as an Accumulation account member, pay the required employer contributions and their standard (member) contributions if needed, and submit the file as normal.

If they’re permanent or temporary, and already have a QSuper Defined Benefit account (and their break in service is less than one calendar month), add them into the contribution payment file as a Defined Benefit account member, pay the required employer contributions plus their standard (member) contributions, and submit the file as normal. But if you don't offer Defined Benefit membership to your employees, you'll need to add them into the contribution payment file as an Accumulation account member.

If you're an employer that currently offers Defined Benefit membership, please contact the Employer Solutions and Support team to discuss your options.

You may need to start paying standard contributions to an Accumulation account. Some Queensland Government employees must contribute between 2% to 5% of their super salary to QSuper. If your employee starts making standard contributions, you will need to match your employer payment accordingly.

You should also encourage them to contact us if they need more information.

Your casual employees don't need to pay standard member contributions. But in some cases they can if they want to (and they’ll get a higher employer super payment). If they’re eligible, and they want to contribute between 2% and 5%, you'll need to match your employer payment accordingly.

If they don't pay standard contributions, you'll need to make an employer contribution that’s at least equal to the Superannuation Guarantee (SG) rate of ordinary time earnings.¹

You should also encourage them to contact us if they need more information.

Casual employees can’t contribute to a Defined Benefit account. So if a permanent or temporary employee with a Defined Benefit account becomes a casual employee, their super will be paid to an Accumulation account.

You'll need to complete the relevant Employer Certification form for their Defined Benefit account.

These employees should contact us to talk about their options.

You should give your employee all the options that apply to their new employment status each time they change. Generally, this means continuing your super payments to their existing QSuper account.