CSC
AFSL 238069
RSEL L0001397
ABN 48 882 817 243
1922 Scheme
CSS
RSE R1004649
ABN 19 415 776 361
DFRB Scheme
MilitarySuper
RSE R1000306
ABN 50 925 523 120
DFRDB Scheme
ABN 39 798 362 763
PSS
RSE R1004595
ABN 74 172 177 893
PNG Scheme
PSSap
RSE R1004601
ABN 65 127 917 725
DFSPB
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
Commonwealth
Superannuaon Scheme
ABN: 19 415 776 361
RSE: R1004649
Public Sector
Superannuaon
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
DFSPB
CSC rerement income
Cercate in respect of
Shi Allowance
Made under:
Superannuation Act 1976 and Superannuation (CSS) Salary Regulations 1978 (for CSS members)
Superannuation Act 1990 and the rules of the Public Sector Superannuation (PSS) Scheme (for PSS members)
Superannuation Act 2005 and the rules of the Public Sector Superannuation Accumulation Plan (PSSap) (for PSSap members)
Please complete this certificate for all employees who are members of CSS, PSS or PSSap and have
shift allowance included in their super salary.
A
Advice of Eligibility of Shift Allowance as
Salary for Superannuation
Re: Employees full name
Reference number (AGS)
I,
FULL NAME
being a person delegated by the Commonwealth Superannuation Corporation (CSC) / Authorised by the CEO of CSC to
administer superannuation matters under the provisions of the Superannuation Act 1976, the Superannuation Act 1990,
or the Superannuation Act 2005, am satisfied that the eligible employee named above has been, on a particular day:
(a) an ‘eligible employee for a continuous period at least 12 months immediately preceding that day;
(b) a ‘prescribed eligible employee‚ during the whole or any part of that 12 month period;
and
(c) shift allowance has been payable on a ‘regular basis’ during that period and is therefore eligible to have
shift allowance included as salary for superannuation purposes.
The annual rate of super salary calculated in accordance with the determination is
$
per annum
(See worksheet included in explanatory notes)
Date of effect (particular day)
D D M M Y Y Y Y
/ /
Signature of person Delegated by CSC / Authorised by the CEO of CSC
Sign
SIGNATURE
Date signed
D D M M Y Y Y Y
/ /
Title of position
S17S
07/20
FOR
EMPLOYER
USE
S17S 1 of 4
A
B
Certificate Relating to Shift Allowance
on Death or Invalidity Retirement
I,
FULL NAME(S)
being a person Delegated by CSC / Authorised by the CEO of CSC for the purposes of Part 2A of the Superannuation
(CSS) Salary Regulations, relating to shift allowance, certify that the ‘eligible employee named hereunder became a
‘prescribed eligible employee on the date indicated (which is within a period of twelve months prior to the date of
death or invalidity retirement), and would have received shift allowance, on a regular basis for a twelve month
period if he / she had not died / been retired on invalidity grounds.
Full name
GIVEN NAME(S)
Reference number (AGS)
commenced receipt of shift allowance on a regular basis on
D D M M Y Y Y Y
/ /
The annual rate of salary for superannuation purposes is
$ per annum
Signature of person Delegated by CSC / Authorised by the CEO of CSC
B
SIGNATURE
Date signed
D D M M Y Y Y Y
/ /
Title of position
Sign
Notes
(a) For comments on the meaning of ‘eligible employee’, prescribed eligible employee, shift allowance andregular
basis, please see the explanations on the back of this form.
(b) Worksheets for each of these certificates are included on the reverse of this form.
(c) The completed certificate should be retained by the Department or Authority and must be forwarded,
on request, to us. If the certificate is stilleffective, i.e. the allowance identified in the certificate is still
affecting the calculation of super salary, when the person ceases to be an eligible employee, it must be
attached to the members application for benefit.
(d) As the calculation and recognition of Shift Allowance is complex, please refer to Superannuation Circular
1986/2 and the Shift Allowance Super Administration Guide.
S17S 2 of 4
Explanatory Notes S17S
eligible employee
means an employee who is eligible to contribute to CSS, PSS or PSSap.
prescribed eligible employee
means an eligible employee who is, under the terms and conditions of their employment, entitled to receive as part of
their salary or wages, in addition to the amount payable to the eligible employee in respect of the actual performance of
their duties, an amount that is payable to the eligible employee solely by reason that the eligible employee has performed
work or duties during specified hours that are, under those terms and conditions of employment, normal hours of duty for
the eligible employee.
shift allowance
so much of the salary or wages of a prescribed eligible employee that are paid, under the terms and conditions of their
employment, solely by reason that they perform work or duties during specified hours that are, under their terms and
conditions of employment, normal hours for that prescribed eligible employee.
Where a prescribed eligible employee is, under the terms and conditions of his or her employment, entitled to receive,
as part of his or her salary or wages in respect of a period of leave of absence, an amount that is payable to the prescribed
eligible employee in lieu of any amount of salary or wages of the kind referred to in paragraph (a) that the prescribed eligible
employee would have been likely to earn if the eligible employee had not been on leave of absence during that period —
so much of the salary or wages of the prescribed eligible employee as is so payable to him or her.
regular basis
shift allowance shall be taken to have been payable on a regular basis to an eligible employee if it was payable for at least
75 per cent of pay periods in a particular period. (See also Superannuation Circular 1986/2 and the
Shift Allowance Super Administration Guide for more detail).
Worksheet A–Shift Allowance Certificate
The annual rate of salary for superannuation purposes, including shift allowance, is to be calculated as the lesser of:
A x B or C + D where:
A is the highest amount of fortnightly salary paid or payable to your employee in any pay period during the
12 month period:
A = $
B is the number of pay periods included in the last 12 months.
To work out this number you will need to apply the following principles:
If the start of the 12 month period is the start of a pay period, but the end of that period is not the end of a pay
period, don’t count the last pay period.
If the start of the 12 month period is not the start of a pay period, but the end of that period is the end of a pay
period, don’t count the first pay period.
Where the start of the 12 month period is not the start of a pay period, and the end of that period is not the end of
a pay period, count the first pay period but not the last.
B = N
A x B = $ or
C is the annual rate of salary that would be payable to the person on the particular day if shift penalties were
not included.
C = $
If your employee was a full time employee for super purposes, D is the total number of hours that attracted shift
allowance in the previous year multiplied by the hourly rate of shift allowance your employee was entitled to receive on
the day of the review.
If your employee was an approved part time employee at any time since the last review, multiply D as calculated above
by FTH/PTH
Where: FTH is the full time hours for the position
PTH is the part time hours for the position
D = $
C + D = $
S17S 3 of 4
Email
CSS and PSS: employer.service@admin.csc.gov.au
PSSap: employers@pssap.com.au
Phone
CSS and PSS: 1300 338 240
PSSap: 1300 308 806
Fax
CSS and PSS: (02) 6272 9996
PSSap: 1300 364 144
Web
eac.csc.gov.au
Fax
(02) 6272 9613
Email
employer.service@csc.gov.au
Phone
1300 338 240
Fax
(02) 6275 7010
Post
Employer Service
GPO Box 2252
Canberra ACT 2601
Web
csc.gov.au
Overseas Callers
+61 2 6275 7000
Worksheet B–Shift Allowance Certificate on Death
or Invalidity Retirement
If an employee ceases to be an eligible employee due to death or invalidity retirement, the annual rate of salary for
superannuation purposes, including shift allowance, is to be calculated as the lesser of: A x B plus C + D or C + (E x F / G) where:
A is the highest amount of fortnightly salary paid or payable to your employee in any pay period during the 12 month period
A = $
B is the number of pay periods included in the last 12 months.
To work out this number you will need to apply the following principles:
If the start of the 12 month period is the start of a pay period, but the end of that period is not the end of a pay
period, don’t count the last pay period.
If the start of the 12 month period is not the start of a pay period, but the end of that period is the end of a pay
period, don’t count the first pay period.
Where the start of the 12 month period is not the start of a pay period, and the end of that period is not the end of
a pay period, count the first pay period but not the last.
B = PP
A x B = $ or
C is the annual rate of salary that would be payable to the person on the particular day if shift penalties were not included.
C = $
If your employee was a full time employee for super purposes, D is the total number of hours that attracted shift allowance
in the previous year multiplied by the hourly rate of shift allowance your employee was entitled to receive on the day of
the review.
If your employee was an approved part time employee at any time since the last review, multiply D as calculated above by
FTH/PTH. Where: FTH is the full time hours for the position and PTH is the part time hours for the position
D = $
C + D = $ or
E is the total number of hours that attracted shift allowance in the previous year multiplied by the hourly rate of shift
allowance your employee was entitled to receive on the day of the review.
E = $
F is the number of days in the pay periods included in the last year of service, or if they were an eligible employee for
less than 12 months, the number of days that would have been included.
F =
G is the number of days between the date they last became a prescribed eligible employee until exit.
G =
the number of days in the pay periods commencing on the date the member last became a prescribed
eligible employee to date of death or invalidity retirement.
(E x F) ÷ G = $
How can I get
more information?
EMAIL employer.service@csc.gov.au
PHONE 1300 338 240
FAX 02 6275 7010
MAIL Employer Service
GPO Box 2252
Canberra ACT 2601
WEB csc.gov.au
S17S 4 of 4
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