Superannuation (State Public Sector) Regulation 2023

This regulation may be cited as the Superannuation (State Public Sector) Regulation 2023.

This regulation commences on 1 July 2023.

The dictionary in schedule 2 defines particular words used in this regulation.

The salary of an employee means the total of the following—

earnings for ordinary hours of work, other than any of the following payments made to an employee on the termination of the employee’s employment—

a payment for unused sick leave;

an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth);

amounts for over-award payments, shift loadings or commissions;

any payments made when on paid leave, including, for example, parental leave and ancillary leave.

However, if a unit of the State public sector and an employee of the unit make an agreement under section 15, the salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the salary agreed on.

Terms used in subsection (1)(a) and (b) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 6(1), definition ordinary time earnings.

The superannuable salary of an employee who is not a member of the Legislative Assembly means the total worked out under section 4(1), other than the following—

amounts for over-award payments, shift loadings or commissions;

an amount paid to the employee by way of fee or allowance, unless the Governor in Council decides the amount is to be included for the purposes of this paragraph.

The superannuable salary of an employee who is a member of the Legislative Assembly means the total of the following—

the salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013, section 41;

any additional salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013, section 42.

However, if a unit of the State public sector and an employee of the unit make an agreement under section 15, the superannuable salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the superannuable salary agreed on.

Terms used in subsection (1)(a) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 6(1), definition ordinary time earnings.

This division applies in relation to a unit of the State public sector mentioned in the Superannuation (State Public Sector) Notice 2021, schedule 2, part 1, column 1 (a part 1 employer).

For section 23(1) of the Act, the rate and frequency at which a part 1 employer must pay contributions for each of its employees mentioned in schedule 1, part 1, column 1 is the rate stated in schedule 1, part 1, column 2 at the required frequency for the employee.

For section 23(2) of the Act, the rate and frequency at which a State public sector employee mentioned in schedule 1, part 1, column 1 must pay contributions is the rate stated in schedule 1, part 1, column 3 at the required frequency for the employee.

This division applies in relation to a unit of the State public sector mentioned in the Superannuation (State Public Sector) Notice 2021, schedule 2, part 2, column 1 (a part 2 employer).

For section 23(1) of the Act, the rate and frequency at which a part 2 employer must pay contributions for each of its employees mentioned in schedule 1, part 2, column 1 is the rate stated in schedule 1, part 2, column 2 at the required frequency for the employee.

For section 23(2) of the Act, the rate and frequency at which a State public sector employee mentioned in schedule 1, part 2, column 1 must pay contributions is the rate stated in schedule 1, part 2, column 3 at the required frequency for the employee.

For a period for which a compulsory contribution is to be made for an employee, a reference in a relevant provision to the employee’s salary, superannuable salary or qualifying earnings is a reference to the salary, superannuable salary or qualifying earnings paid to the employee for the period.

Example—

For an employee mentioned in schedule 1, part 1, item 2—

the required frequency for the employee is within 1 week after the end of a pay period in which the salary of the employee is paid to the employee; and

the rate at which the employee’s employer must pay a contribution is 12.75% of the employee’s salary for the pay period.

In this section—

relevant provision means—

schedule 1, part 1 or 2, column 2 or 3; or

schedule 2, definition required frequency.

If an item in schedule 1, part 1 or 2, column 3 entitles a State public sector employee to nominate a rate, the employee may nominate a rate by giving their employer written notice nominating the rate at which they wish to pay contributions to their chosen fund.

However, an employee mentioned in schedule 1, part 2, item 3 who may nominate a rate at which they wish to pay contributions to their chosen fund may only nominate a rate that is 2%, 3%, 4% or 5%.

A reference in schedule 1, part 1 or 2, column 3 to the contribution rate for an employee being 0% means that no employee contribution is required under section 23(2) of the Act.