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For Queensland Government employers
There are a few different ways to categorise a member who’s still employed but not currently working:
The way you report leave without pay on your contribution file depends on whether your employee contributes to an Accumulation or Defined Benefit account.
There’s no need to report leave without pay unless contributions are being made on your employee's behalf.
Even when no contributions are being made, you need to report leave without pay. The formula for calculating your superannuation payments includes your employee's salary level, the hours worked, and their contribution rate. It’s important to record the exact number of hours (per type of leave) and payment structure in your contribution payment file.
So, if a member with a Defined Benefit account is undertaking:
hours worked must be reported. If they haven’t worked for a full pay cycle, record that number as zero.
The table below shows an example of a contribution payment file for full time and part time staff on leave without pay:
During unpaid sick leave and leave without pay, you pay nothing and the employee isn’t entitled to make standard member contributions. While the employee can make voluntary contributions to their Accumulation account at anytime, including when they’re on unpaid sick leave and leave without pay, these contributions don’t attract an employer payment.
If your employee is on WorkCover leave, and being paid directly by WorkCover, you’ll need to make employer payments equal to 9.5% of their salary (2015/2016). In this case, the employee can pay Standard Member Contributions directly to us, and we’ll invoice you (the employer) for the additional employer payment on top of the amount already paid (9.5% of salary).
Death and total and permanent disability (TPD) cover continues whilst on leave without pay, provided there’s enough money in their account to pay the insurance premiums.
Important: A superannuation income protection benefit can only be claimed while your employee is on sick leave without pay, and conditions apply.
Employees do not and cannot accrue super in their Defined Benefit account while they’re on leave without pay or unpaid sick leave.
If your employee is on WorkCover leave, they have the option of making superannuation 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.
Standard death and total & permanent disability (TPD) cover will continue for the first two years of leave without pay. After that, until your employee returns to work, the death and TPD benefit is the same as would be paid if your employee were assessed as partially and permanently disabled.
Important: A superannuation income protection benefit can only be claimed while your employee is unable to work for a period of time due to illness or injury, conditions apply.