AFSL 238069
RSEL L0001397
ABN 48 882 817 243
1922 Scheme
RSE R1004649
ABN 19 415 776 361
DFRB Scheme
RSE R1000306
ABN 50 925 523 120
DFRDB Scheme
ABN 39 798 362 763
RSE R1004595
ABN 74 172 177 893
PNG Scheme
RSE R1004601
ABN 65 127 917 725
The informaon provided in this form is general advice only and has been prepared without taking account of your personal objecves, nancial situaon or needs. Before acng on any such general advice,
you should consider the appropriateness of the advice, having regard to your own objecves, nancial situaon and needs. You may wish to consult a licensed nancial advisor. You should obtain a copy of the
relevant Product Disclosure Statement (PDS) and consider its contents before making any decision regarding your super.
Commonwealth Superannuaon Corporaon (CSC) ABN: 48 882 817 243, AFSL: 238069, RSEL: L0001397
Defence Force
Rerement and Death
Benets Scheme
ABN: 39 798 362 763
Australian Defence
Force Superannuaon
ABN: 90 302 247 344
RSE: R1077063
Superannuaon Scheme
ABN: 19 415 776 361
RSE: R1004649
Public Sector
accumulaon plan
ABN: 65 127 917 725
RSE: R1004601
Military Superannuaon
and Benets Scheme
ABN: 50 925 523 120
RSE: R1000306
Australian Defence
Force Cover
ABN: 64 250 674 722
Public Sector
Superannuaon Scheme
ABN: 74 172 177 893
RSE: R1004595
1922 Scheme
DFRB Scheme
PNG Scheme
CSC rerement income
being a person Delegated by the Commonwealth Superannuation Corporation (CSC) / Authorised by the CEO of CSC for
the purposes of Regulation 15 of the Superannuation (CSS) Salaries Regulations, relating to salary payable to an eligible
employee whilst on a leave of absence without pay during which he/she was employed by an approved organisation for
the purposes of Regulation 12:
* Cross those that do NOT apply
* (1) Certify that the eligible employee named hereunder has performed conti nuously for a period of twelve months
and one day, duties or work in respect of which performance salary is payable, in circumstances and at rates described
in Regulations 13 to 16 of the Superannuation (CSS) Salary Regulations, was payable to the employee.
* (2) Am of the opinion that there is a likelihood that the eligible employee named hereunder will perform, for a
total continuous period of not less than twelve months (including any period before the date of this certificate that
is continuous with the period commencing on the date of this certificate), duties or work in respect of which
performance salary is payable, in circumstances and at rates described in Regulation 13 to 16 of the
Superannuation (CSS) Salary Regulations,
* has been, and will continue to be from the date of this certificate, payable to the employee,
* will, from
/ /
allowance for an employee
employment during leave of
Superannuaon Act 1976
Superannuation Act 1976
be payable to the employee
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Insert full name
Reference number (AGS)
is in receipt of an approved allowance (describe briefly the allowance payable):
that commenced,
or will commence on
/ /
at the rate of
$ per annum
Signature of person Delegated by CSC / Authorised by the CEO of CSC
/ /
Title of position
(a) An allowance in the circumstances of Item
1 is automatically salary under the
Superannuation Act 1976, but the certificate is needed to confirm the receipt of the
allowance for the requisite period. The certificate should be given immediately following
the completion of the twelve months’ period. If, for any reason, it is not given at that time,
it should be given as soon as possible thereafter, whether or not the allowance has ceased.
(b) A certificate in accordance with Item
2 is a requirement of the Regulations for the allowance
to be accepted as salary for the purposes of the Act. Such certificate cannot be given on a
date after an allowance of a prescribed kind ceased to be payable.
(c) The completed certificate should be retained by the Department or Authority and must
be forwarded, on request, to us., e.g. is the allowance
identified in the certificate still affecting the calculation of salary for superannuation,
when the person ceases to be an eligible employee, it must be attached to the members
application for benefit (other than a 
application—form SR1–CSS).
(d) For comments on the meaning of ‘likelihood’, ‘continuous’ and ‘effective’, please see the
explanations below.
Are those allowances, identified in the CSS (Salary) Regulations, that may be included as salary for
superannuation purposes. Some allowances may be recognised immediately, while others can only
be accepted after specified eligibility criteria and qualification periods have been satisfied. The CSS
Employer Training Notes include more detail on these allowances.
In considering the likely period that an allowance will be payable, the broad meaning to be given to
‘likelihood’ in the certificate given by the person Delegated by CSC / Authorised by the CEO of CSC
is that there is, at the least, a better than 50 per cent chance that the allowance will be payable for
the requisite period. In assessing the likelihood of the allowance continuing to be payable for a
future period, consideration should be given to the possibility of breaks in the payment of the
allowance that would either break the continuity or extend the period.
A Certificate based on ‘likelihood’ will only increase benefit salaries in cases of death or
invalidity retirement.
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CSS and PSS:
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
Employer Service
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 ratebut 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
benefit entitlements.
How can I get
more information?
PHONE 1300 338 240
FAX 02 6275 7010
MAIL Employer Service
GPO Box 2252
Canberra ACT 2601
End Form
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