1 general conditions of employment - Department of Education and ...
1 general conditions of employment - Department of Education and ...
1 general conditions of employment - Department of Education and ...
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CONTENTSSuperannuation9.1 INTRODUCTIONThe information in this Chapter is based on superannuation provisions applicable prior to the issue<strong>of</strong> the h<strong>and</strong>book.There are currently three public sector superannuation schemes which may apply to non teachingstaff in schools:• First State Super (FSS)• State Authorities Superannuation Scheme (SASS)• State Superannuation Scheme (SSS)These schemes are administered by Pillar on behalf <strong>of</strong> the schemes’ trustees. Staff membersshould contact the Pillar Customer Service Centre for information regarding individualentitlements. For contact details see Chapter 10.9.1.1 CHOICE OF SUPERANNUATION FUNDNew staff <strong>and</strong> staff who are members <strong>of</strong> First State Super (FSS) have the option <strong>of</strong> having theircompulsory employer contributions paid to a complying fund <strong>of</strong> their choice (contributions cannotbe paid into more than one fund).9.1.2 ANNUAL STATEMENTSStatements are issued to members by the public sector funds or the employees own fund atvarious times throughout the year. Employees will need to confirm with their fund when thisoccurs.9.1.3 TAX FILE NUMBERSIt is not compulsory to provide a tax file number (TFN) to Pillar, however, if the TFN is notprovided tax is deducted at the highest marginal rate when the benefit is paid. As a result <strong>of</strong> recentCommonwealth Tax Surcharge legislation, members who have not provided their TFN could alsohave a further tax imposed.9.1.4 THE PILLAR CUSTOMER SERVICE CENTREIt is very important that members underst<strong>and</strong> the rules <strong>of</strong> their scheme. The Pillar CustomerService Centre assists members with information about their fund membership <strong>and</strong> withinformation about spouse contributions, the savings rebate, the superannuation surcharge <strong>and</strong>accessing superannuation benefits (arrangements can be made for information to be provided intranslation).For contact details, see Chapter 10.9.1.5 SALARY SACRIFICE TO SUPERANNUATIONSalary sacrifice to superannuation is the option <strong>of</strong> making additional superannuation contributions<strong>of</strong> up to 100% <strong>of</strong> superannuable salary from gross or pre-tax salary. See Section 9.5 <strong>of</strong> thisChapter for details.H<strong>and</strong>book for non teaching staff in schools Page 9 - 1
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