Frequently Asked Questions

Enterprise Agreement and Superannuation Guarantee Changes 2021

Like many other universities, UniSA has paid two levels of employer contribution to our fixed term and continuing staff.  To provide a greater equity of entitlement, the University of South Australia Enterprise Agreement 2019 (Enterprise Agreement) included a commitment to uplift the employer contribution to all fixed term and continuing staff effective from 30 June 2021.

For those fixed term and continuing staff who were previously entitled to the 9.5% employer contribution, their employer contribution will increase to 17% effective from 30 June 2021.

For those staff who receive employer contributions at the Superannuation Guarantee (SG) contribution rate of 9.5%, this will increase to 10% effective from 1 July 2021.  This increase is in line with scheduled increases in the Superannuation Guarantee (Administration) Act 1992.

This increase will apply to all casual staff.  It will also apply to continuing/fixed term staff who are entitled to the 17% employer superannuation contribution but have elected to receive the SG contribution and have the difference paid into their fortnightly pay as a payment in lieu of superannuation (PILOS) loading.

The increase to 17% superannuation will apply to all fixed term or continuing staff who were previously entitled to and received the 9.5% employer SG contribution.  The increase to 17% will apply from 30 June 2021.

If you’re not sure what you currently receive, you can refer to your employment details which can be accessed through myDetails (password protected) on the staff web page.  Please refer to the current and future employer sponsored benefits section under the financial tab.  If you have a current UniSuper APP SGC 9.50% record, then you’re in Accumulation 1 and will receive an increase to the 17% employer contribution.

You will also receive a communication from the Executive Director: People, Talent and Culture to confirm your eligibility for the 17% superannuation uplift.

If you’re currently a member of the Defined Benefit Division or Accumulation 2, then there will be no change to your current arrangements, as you already have eligibility to a 17% employer contribution.

Your current membership is to UniSuper’s Accumulation 1 Division, which is where we pay your 9.5% employer contribution.  The increase in employer contribution does not change this, and you will continue to be a member of the Accumulation 1 Division.

No - the increase in employer superannuation contribution is a benefit paid by the University in addition to your normal salary including salary increases that apply under the Enterprise Agreement.

For staff employed under the Enterprise Agreement who are already entitled to the 17% employer superannuation contribution, but have elected to instead receive the 9.5% SG contribution and have the difference is paid to you in your fortnightly pay as a payment in lieu of superannuation (PILOS) loading, the University is required to apply the SG increase to you.  As a result, your PILOS loading will decrease from 6.85% to 6.36% effective from 1 July 2021.

Concessional contributions are an amount reported by your super fund(s) to the Australian Taxation Office (ATO) based on the employer and member before-tax contributions they receive for you in a financial year. These are taxed at 15% when received by your super fund. These amounts are limited to a cap, currently $25,000, increasing to $27,500 from 1 July 2021.

If your employer contribution is increasing, this will increase how much of your cap is used by the employer contribution.  Those currently making voluntary before-tax contributions may wish to review their current arrangements.  We recommend that you speak to your financial adviser, tax accountant or superannuation fund if you need assistance with this.

You can find out more about caps on superannuation contributions and what happens if you exceed your cap by visiting the UniSuper or ATO websites.

For all fixed term and continuing staff who are increasing to 17% Superannuation there is no requirement to contribute Member superannuation, meaning that before or after tax contributions are not mandatory, as with other types of memberships. The option is available if employees do wish to contribute Member superannuation they can by following the instructions under Contributing to your Super through Payroll.

 

If you are a UniSuper member and you would like to speak to them regarding your super account and how these changes might affect you, you can either call their Member Services team on 1800 331 685 or visit their website to make an appointment with a UniSuper Consultant.

Should you have any queries that have not been addressed, please do not hesitate to get in touch with the Payroll Services team via the AskPTC Enquiry Form or by phone on 8302 2911.