Special contribution arrangements for Police Officers, Magistrates and Industrial Commissioners
We offer special contribution arrangements for Gold State Super members who work as Police Officers, Magistrates or Industrial Commissioners.
Compulsory member contributions for Gold State Super
Most of our Gold State Super members contribute either 3%, 4% or 5% of their before or after-tax salary as their compulsory member contributions.
The exception to this rule is the special contribution arrangements available to Police Officers, Magistrates and Industrial Commissioners, to help them maximise their Final Benefit when they retire.
How the Average Contribution Rate affects a member’s Final Benefit
While most super funds grow based on how its investments perform, Gold State Super grows by a percentage of the member’s final salary per year – their Average Contribution Rate. If a member achieves an Average Contribution Rate of 5%, they will receive the maximum employer contribution and subsequent benefit.
When we calculate a Gold State Super member’s Final Benefit, we use their:
- Average Contribution Rate (ACR)
- Completed months of equivalent full-time contributory service
- Final Remuneration
We use the member’s Completed Months of Service and Average Contribution Rate to work out their ‘Service Multiple’:
Then, we multiply their Service Multiple by their Final Remuneration to work out their benefit:
For every year a member contributes, 3%, 4% or 5%, they’ll accrue a certain percentage of their Final Remuneration for each year of equivalent full-time contributory membership:
| For every year a member contributes: | 3% | 4% | 5% |
|---|---|---|---|
They will accrue this percentage of their Final Remuneration for each year of equivalent full-time contributory membership | 12% | 16% | 20% |
Special arrangements for Police Officers, Magistrates and Industrial Commissioners
Police Officers, Magistrates and Industrial Commissioners with Gold State Super can apply to contribute more from the age of 45, if their Average Contribution Rate is 5% from the date they turn 45.
If their Average Contribution Rate is less than 5% at the time of applying to make additional contributions, they would need to also increase their underlying contribution rate to 7% (if this is not already the case) to be able to contribute the additional amount. This increase would only apply for the period needed to bring their Average Contribution Rate up to 5%.
To help you support your clients to make the most of their retirement savings, special benefits available to Police Officers, Magistrates and Industrial Commissioners with Gold State Super are outlined below. These are in addition to the benefits they would accrue as ordinary contributors of 20% of Final Remuneration for every year of membership.
Additional benefits for Police Officers
Between the ages of 45 and 55, Police Officers with Gold State Super can apply to increase their contributions by up to an additional 2.5% of their salary.
How it helps: | The component of the benefit calculated with respect to the additional contribution of up to 2.5% of salary would result in an additional benefit of up to 10% of Final Remuneration per year.1 |
For example: | If additional contributions in this arrangement were made at the maximum rate of 2.5% for 10 years, the member would accrue an entitlement equivalent to five years of membership. |
Additional benefits for Magistrates and Industrial Commissioners
From age 45 (or later appointment), Magistrates and Industrial Commissioners can apply to increase their contributions by an additional 5% of salary for a maximum period of 10 years.
How it helps: | If this happens, the component of the benefit calculated with respect to the additional contribution of up to 5% of salary could provide an additional benefit of 20% of Final Remuneration per year of additional contributions. |
For example: | If additional contributions in this arrangement are made at the maximum rate of 5% for 10 years, the member will accrue an additional entitlement equivalent to 10 years’ normal membership. |
A comparison of contribution rates
Example 1 – Gold State Super member (not a Police Officer, Magistrate or Industrial Commissioner)
Joe joined Gold State Super at age 30, worked full time for 30 years and retired at 60.
Assumptions about Joe:
- Completed Months of Service: 360 months
- Average Contribution Rate: 5%
- Final Remuneration: $100,000
Using our Gold State Super benefit formula:
(360/12) X 20% X (5/5) X $100,000 = Final Benefit of $600,000 (before tax)
Example 2 – Police Officer
Lisa joined Gold State Super at age 30, worked full time for 30 years and retired at 60.
She contributed an additional 2.5% for 10 years between ages 45-55.
Assumptions about Lisa:
- Completed Months of Service: 420 months
- Average Contribution Rate: 5%
- Final Remuneration: $100,000
Using our Gold State Super benefit formula:
(420/12) X 20% X (5/5) X $100,000 = Final Benefit of $700,000 (before tax)
Lisa’s additional 2.5% contribution resulted in 60 more Completed Months of Service compared to Joe.
Example 3 – Police Officer retiring early
Robert joined Gold State Super at age 30, worked full time for 25 years and retired at 55.
He contributed an additional 2.5% for 10 years between ages 45-55.
Assumptions about Robert:
- Completed Months of Service: 360 months
- Average Contribution Rate: 5%
- Final Remuneration: $100,000
Using our Gold State Super benefit formula:
(360/12) X 20% X (5/5) X $100,000 = Final Benefit of $600,000 (before tax)
Robert’s additional 2.5% contribution leaves him with the same Completed Months of Service as Joe, despite retiring five years’ earlier.
Supporting your clients with Gold State Super
If you are listed as a third-party authority on a member’s account, you can contact us on 08 9211 6690 and ask for an account summary to check their Average Contribution Rate.
Gold State Super members can access or adjust their contribution rate by contacting our Member Services Centre on 13 43 72.
1 Note that additional contributions can be made to age 60 in some circumstances. Please contact us on 08 9211 6690 for more information.
Page last updated 03 November 2026Thank you for printing this page. Remember to come back to gesb.wa.gov.au for the latest information as our content is updated regularly. This information is correct as at 11 November 2026.