CSS and PSS: email@example.com
CSS and PSS: 1300 338 240
PSSap: 1300 308 806
CSS and PSS: (02) 6272 9996
PSSap: 1300 364 144
(02) 6272 9613
1300 338 240
(02) 6275 7010
GPO Box 2252
Canberra ACT 2601
+61 2 6275 7000
Continuity is not broken where an allowance requiring a certificate is payable immediately before
and after a period of leave during which the allowance is not payable (or payable at a lesser rate).
The period of leave will, however, not count towards the 12 months period for the recognition of
the allowance. If the allowance continues to be payable during the period of leave the question of
breaking continuity does not arise and that period of leave during which the allowance was payable
will count towards the twelve months’ period.
If an allowance ceases to be payable or there is a break in continuity (with the exception of the
circumstances set out above) and subsequently the allowance again becomes payable, it is necessary
for the criteria for recognition to again be satisfied.A further certificate must be given before the
allowance can again be recognised as salary for the purposes of the Act, if the member has elected to
reduce. Even if the member has not elected to reduce, the criteria must be satisfied again before any
higher level of the allowance e.g. the next increment, can be recognised.
A certificate is effective, in determining the rate of contribution on each anniversary and in
determining final annual rate of salary on retirement or death. After the allowance ceases to be
payable, the member continues to pay contributions on the allowance, as varied from time to time,
until one of the following occurs:
• an election is made by the contributor to reduce salary for superannuation
purposes under Section 47 of the Act–such member should be formally
advised of the effect of such an election on benefits;
• the member’s actual salary for superannuation exceeds the updated salary.
A certificate is not effective on a date before the allowance commenced to be payable.
In the case of age, involuntary, or voluntary early retirement, a certificate is only effective if
the contributor has been in receipt of the allowance continuously for 12 months and one day at
the date of retirement notwithstanding that he may have paid contributions based on the
allowance. A Certificate based on ‘likelihood’ will only increase benefit salaries in cases of death
or invalidity retirement.
Members whose actual salary drops below their contribution salary may elect to reduce either
or both their:
• contribution rate–but only to the required minimum of 5 per cent
of superannuation salary,
• contribution salary to a level reflecting their actual salary payment,
by completing the appropriate election on form S8– Election to vary contribution rate or for
a decreased salary to apply as salary for superannuation.
Members contemplating an election to decrease their salary for superannuation purposes
should be formally counselled on the immediate impact such an election will have on their
How can I get
PHONE 1300 338 240
FAX 02 6275 7010
MAIL Employer Service
GPO Box 2252
Canberra ACT 2601
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