This section covers the different payment treatments you’ll need to consider when making super payments for your employees. The calculation depends on what type of QSuper account they have:

  • Accumulation
  • Defined Benefit
  • State or Police

You’ll also find information about how you treat allowances when making your super payments.

For employees with Accumulation accounts, your obligations will depend on whether they’re making standard member contributions or not.

Any voluntary member contributions they make won’t have any bearing on the amount you pay on their behalf.

If you have an employee making standard contributions to an Accumulation account, (which is between 2% and 5%), your super contribution for this type of employee is calculated as an amount equal to the employee's contribution, plus an additional 7.75% (up to a maximum of 12.75%).

For employees making standard member contributions

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

  • 9.5% of the employees Ordinary Time Earnings (OTE)
    Example
    Your employee earns a fortnightly OTE salary, including allowances and bonuses of $2,200. The payment you’re required to make, based on OTE for the period, is: 0.095 x $2200 = $209.00.
  • 7.75% of (employee contribution divided by employee percentage) plus employee contribution.
    Example
    Your employee earns a fortnightly base superannuation salary, excluding allowances & bonuses of $2,000. If your employee is paying a 5% standard member contribution for the period, amounting to $100, you’re required to pay on their behalf: 0.0775 x ($100 / 0.05) + $100 = $255.00.

Of these two examples, the second calculation is greater. So your employer obligation to super for this employee would be $255.00.

For employees not making standard member contributions

If your employee isn’t making standard member contributions, then the following calculation is the only one that’ll apply:

9.5% of the employees Ordinary Time Earnings (OTE)

It’s important to remember that some employers have special arrangements in place, which may affect the payment rates that apply to employees. If you’re unsure how much you should be paying on behalf of your employee, just contact the Employer Solutions team.

For employees with Defined Benefit accounts, your obligations will depend on whether they’re making standard member contributions before or after their income has been taxed.

Any voluntary member contributions they make won’t have any bearing on the amount you pay on their behalf.

Regardless of whether your employee is paying their contribution before or after tax their contribution can be calculated by using this equation:
Superannuation Salary x Member Rate (%) x Hours Paid ÷ Standard Full Time Hours

Employees making standard member contributions

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

  • 9.5% of the employee’s Ordinary Time Earnings (OTE) (2015/2016)
    Example
    Your employee earns a fortnightly OTE salary, including allowances and bonuses of $2,200. The payment you’re required to make, based on OTE for the period, is: 0.095 x $2200 = $209.00.
  • 7.75% of (employee contribution divided by employee percentage) plus employee contribution
    Example
    Your employee earns a fortnightly base superannuation salary, excluding allowances and bonuses of $2,000. If your employee is paying 5% standard member contribution for the period, amounting to $100, you are required to pay on their behalf: 0.0775 x ($100 / 0.05) + $100 = $255.00.

Of these two examples, the second calculation is higher. So your employer obligation to super for this employee would be $255.00.

If your employee is paying their contribution after tax your employer contribution can also be calculated by using this equation:
(Member Contribution ÷ Member Rate) x 7.75% (+ Member Contribution)

Employees making before-tax standard member contributions (salary sacrifice)

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

  • 9.5% of the employees Ordinary Time Earnings (OTE)
    Example
    Your employee earns a fortnightly OTE salary, including overtime, allowances and bonuses of $2,800. The payment you’re required to make, based on OTE for the period, is: 0.095 x $2800 = $266.00.
  • 7.75% of (employee contribution divided by employee percentage) plus 85% employee contribution.
    Example
    Your employee earns a fortnightly base superannuation salary, excluding overtime, allowances and bonuses of $2,000. If your employee pays 5.88% standard member contribution for the period, amounting to $117.60, you’re required to pay: 0.0775 x ($117.60 / 0.0588) + (0.85 x $117.60) = $254.96.

Of these two examples, the first OTE calculation result is greater. So your employer obligation to super for this employee would be $266.00.

Note for Employer Direct: the $254.96 will be added to the Employer field, and $11.04 (the difference between the two calculations) would be added to the Productivity/award field.

Employees with Defined Benefit accounts also have the option of ‘catch-up provisions’, where they can choose to pay less now and ‘catch up’ later.

If your employee is paying their contribution before tax your employer contribution can also be calculated by using this equation:
(Member Contribution ÷ Member Rate) x 7.75% + (Member Contribution x 85%)

Please bear in mind that some employers have special arrangements in place, which may affect the payment rates that apply to employees. If you’re not sure about how much you should be paying on behalf of your employee, just contact the Employer Solutions team.

We’ll provide you with the required contribution rate for both members and employers before the end of October each year.

If any of your State or Police members change their working conditions and need an alteration to your contribution rate, please get in touch with the Employer Help Desk.

Read about what payment options are available to you.

Read the eligibility rules for membership in QSuper.

For assistance with general super enquiries contact our Employer Solutions team.