Super contributions have changed for Queensland Government employees

Superannuation is a way of saving money while you’re working so that you will have money when you retire. The Queensland Government has made some changes to employee and employer super contributions for its employees in 2023.

How it worked before 1 July

Most employers paid the Superannuation Guarantee (SG) rate of 10.5% (11% from 1 July) to super. But most Queensland Government employees also made employee super contributions (which we call ‘standard contributions’). Most Queensland Government employees who made a standard contribution received more super from their employer.

Case studies: How the changes may affect you

Here’s what’s changed from 1 July 2023

• If you’re a Queensland Government employee, you’ll receive an employer contribution of 12.75% (18% for police or 14.25% for fire service officers¹) on ordinary time earnings (OTE)², even if you don’t make a standard contribution.
• All employer contributions are calculated on ordinary time earnings including when you are on paid leave. This means that super may be paid on more types of earnings than it was before³.
• So under the changes, you may potentially receive more employer contributions.

If you have a Defined Benefit account

There will be no changes to defined benefit member contributions. If you have a Defined Benefit account, you will still need to make standard member contributions.

If you have a Defined Benefit account you will also receive top-ups into your Accumulation account to bring your employer contributions to 12.75% (or 18% for police or 14.25% for fire service officers) of your OTE.

Learn more about how your Defined Benefit account works.

There was also a change from 1 April 2023

• From 1 April 2023, you can choose to reduce your standard contribution to 0%. If you do this, the employer contribution will decrease to 10.5% of OTE, with the reduction recovered by a one-off top-up in employer contribution in 2023-24.
• The standard contribution you currently pay will not change automatically. If you want to change it, you will need to request a change through your payroll.

One-off top-up super contribution

Between July and September 2023, if you’re eligible, you’ll receive a one-off top-up contribution to bring your 2022-23 financial year employer contributions to a total of 12.75% (or 18% for police or 14.25% for fire service officers) of your 2022-23 OTE.

If you’re eligible, you’ll receive this even if you’re no longer employed by the Queensland Government at the time the payment is made.

This amount will be paid into your Accumulation account (including for defined benefit account holders).

1. Fire service officers are firefighters, fire communications staff and auxiliary firefighters.
2. A person's OTE is generally what an employer pays them for their ordinary hours of work, including commissions, shift loadings, and allowances, but not overtime payments. If you're not sure whether a payment type is OTE, you can ask your employer.
3. The Australian Government’s definition of OTE limits the amount of superannuation contributions an employer must pay. The current limit is 10.5% of $60,220 per quarter, or $6,323 per quarter or $25,292 per financial year. This limit does not apply under the Queensland Government’s arrangements.
As there is no limit on the level of employer contributions made, some employees may exceed their concessional contribution cap, which is $27,500 per year plus carry forward amounts since 1 July 2018. Learn more about contribution caps.