Research & Research Study

When employee is member of Superannuation Scheme for Australian Universities

Continuing appointment - Full-rate superannuation

Payroll Tax:7.00%
Workers' Compensation Insurance:1.00%
Annual Leave Loading:1.30%
Superannuation:14.00% (Note 1)
Superannuation Guarantee Levy:3.00% (Note 2)
Total:26.30% (For ARC applications, apply 28%)

Continuing appointment - Half-rate superannuation

Payroll Tax:7.00%
Workers' Compensation Insurance:1.00%
Annual Leave Loading:1.30%
Superannuation:7.00% (Note 1)
Superannuation Guarantee Levy:3.00% (Note 2)
Total:19.30%

Continuing appointment - No contributory superannuation

Payroll Tax:7.00%
Workers' Compensation Insurance:1.00%
Annual Leave Loading:1.30%
Superannuation:0.00% (Note 1)
Superannuation Guarantee Levy:9.00% (Note 2)
Total:18.30%

Casuals and overtime

Payroll Tax:7.00%
Workers' Compensation Insurance:1.00%
Annual Leave Loading:0.00%
Superannuation:0.00% (Note 1)
Superannuation Guarantee Levy:9.00% (Note 2, 3)
Total:17.00%

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Note 1.

New employees will generally be members of the Superannuation Scheme for Australian Universities. Rates may vary for employees on other schemes such as the State Superannuation Scheme (SSF) and the State Authorities Superannuation Scheme (SASS) on other accounts. Contribution rates for existing employees may be obtained from PMIS.

Note 2.

The basic benefit is governed by the federal superannuation guarantee provisions. The rate of employer contribution from 1 July 1998 is 7%, rising to 8% effective 1 July 2000, and then 9% from 1 July 2002.

Note 3.

0%	if, over a calendar month, an individual earns less than $450.00
3%	for general staff that work less than 100hrs over a six month period
3%	for academic staff that earn less than $1,540.00 over a six monthly period