Alert We've made some changes to our website to improve your experience. Find out more

Super salary and maintenance

We'll support you to correctly determine and report salaries for your employees who are contributing members of CSS, PSS and PSSap, and let you know what you do need to do when an employee has a salary reduction or backdated pay increase.

What is super salary?

Super salary determines the amount of super contributions that you pay for your employees who are members of one of our schemes. It may differ from their gross salary and their ordinary time earnings.
In CSS and PSS, super salary is used to calculate the amount of member contributions and productivity contributions. We also use super salary to determine the amount of employer contributions that you must pay.

Determinations and Agreements

It’s possible to specify a super salary for your employees in a number of different instruments, including:

  • Enterprise agreements
  • Remuneration tribunal determinations
  • Individual flexibility agreements
  • Workplace determinations

When a salary is validly specified this will override other rules around allowances. It is important that any variations to the rules in the Salary Regulations are clearly and expressly stated in the relevant instrument.

Please note

Super salary for employees paid a total remuneration package or shift penalties needs to be calculated differently.

Salary reviews for employees receiving shift allowance

Here’s some important information you need to know when it’s time to complete a salary review for a shift worker.

Read more about Salary reviews for employees receiving shift allowance

You may also like...

Salary and contributions

Learn how to determine and report salaries, and calculate and pay contributions for your employees who are in a CSC super fund.

Read the article: Salary and contributions

Making payments

Pay contributions through a clearing house, or our employer services online portal.

Read the article: Making payments

Employer resources

We give you the resources to manage super and support your employees.

Read the article: Employer resources