For Defined Benefit account members, you should report the superannuation salary (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 that’s receiving 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 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.