In certain situations, Commonwealth entities must pay employer superannuation contributions for Commonwealth statutory office holders such as board members. This requirement can come from several sources:
- legislation establishing the Australian Government civilian superannuation schemes, including the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS) and the Public Sector Superannuation Accumulation Plan (PSSAP).
- the Superannuation Guarantee (Administration) Act 1992, which sets the general rules for Australian employers to pay superannuation guarantee (SG) contributions.
- legislation establishing the relevant office and/or the terms and condition of the appointment.
For queries about office holders’ eligibility for membership of the CSS, PSS and PSSAP, contact the Electoral and Superannuation Policy Branch at superbranch@finance.gov.au.
Further information about the administration of the superannuation guarantee arrangements is available on the Super for employers page on the Australian Taxation Office website.
The Remuneration Tribunal
When the remuneration for a full-time office is set by a determination of the Remuneration Tribunal, employers must ensure that any superannuation payments comply with the requirements in that determination.
For further information, contact the Remuneration Tribunal at enquiry@remtribunal.gov.au.
