Email
employer.service@admin.csc.gov.au
employers@pssap.com.au
Phone
1300 338 240
1300 308 806
Fax
(02) 6272 9996
1300 364 144
Web
eac.csc.gov.au
Fax
(02) 6272 9613
Email
employer.service@csc.gov.au
1300 338 240
Fax
(02) 6275 7010
Employer Service
GPO Box 2252
Canberra ACT 2601
csc.gov.au
Overseas Callers
+61 2 6275 7000
Explanatory notes
Are those allowances, which CSC has determined may be included as salary for superannuation purposes.
Some allowances may be recognised immediately, while others can only be accepted after specified eligibility
criteria have been satisfied. The PSS 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.
‘Continuous’
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 month period.
If a recognised 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 Rules of the scheme. The criteria must be satisfied again before any higher level of the allowance,
e.g. the next increment, can be recognised.
‘Effective’
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, or there is a break in continuity,
and this results in a reduction in the superannuation salary, the member continues to pay contributions on the salary
level applicable on the day immediately preceding the cessation. This salary is updated for general wage increases but
not increments in respect of higher duties allowance. Other allowances remain frozen at the rate payable on cessation.
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.
It is not possible for PSS salary for superannuation to be reduced under the Rules of the Scheme. Members whose
actual salary drops below their contribution salary may reduce their contribution rate by completing form
subject to the minimum contribution rate of 2 per cent
being retained.
How can I get
more information?
employer.service@csc.gov.au
1300 338 240
FAX 02 6275 7010
Employer Service
GPO Box 2252
Canberra ACT 2601
csc.gov.au
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