Super salary and maintenance
We'll help 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.
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.
Super salary for employees paid a total remuneration package or shift penalties needs to be calculated differently.