FAQ's

A complying fund is a super fund that meets specific requirements and obligations outlined in the Superannuation Industry (Supervision) Act 1993.

As an employer, it is your responsibility to check whether the fund an employee has nominated is a complying fund.

To check whether a fund is complying, you can look up...

If you are currently paying SG for your employees, they can choose a super fund. All employees who are eligible for SG contributions are able to choose a super fund.

To make it easier for you to meet your choice obligations, our GESB Clearing House is free to all WA public sector employers where we are their default fund. Our GESB Clearing House is an easy-to-use online system which allows you to pay your choice contributions (i.e. where your employees...

No. We are the super fund for the WA public sector and can only accept employer contributions from WA public sector employers. We are regulated by the State Superannuation Act 2000, which means we can’t accept external contributions from non-government employers. These restrictions apply to both Superannuation Guarantee (SG) and...

Choice of Super doesn’t apply in some circumstances. You don’t need to offer Choice of Super to members of defined benefit schemes such as Gold State Super and the WA Public Sector Pension Scheme. Contributing members of Gold State Super can withdraw from the scheme and ask that you make...

GESB is currently the default fund for most State Government employers. An employer default fund is the fund you pay your employees’ Superannuation Guarantee (SG) contributions to if they do not choose a fund. We have over 85 years’ experience managing and administering the super and retirement savings of over...

Choice of Super was introduced from 30 March 2012 to give employees the freedom to choose their own super fund, and to encourage people to take control of what may be their biggest source of retirement savings. Choice of Super was a result of updates to the State Superannuation Act...

Yes, there are specific records you must keep to show you have offered your eligible employees Choice of Super. For details of these records, please see the ATO website. As a WA public sector employer, you also have an obligation to keep these records, in accordance...

As an employer, you have an obligation to pay Superannuation Guarantee (SG) contributions on behalf of all your eligible employees. You need to:

• Identify all eligible employees
• Provide a Standard choice...

As an employer, it’s worth making sure you comply with your Choice of Super obligations to avoid penalties. If you don't meet your Choice of Super obligations, you remain liable for the Superannuation Guarantee (SG) charge, together with interest and penalties. To meet your obligations, you must:

• Offer Choice of Super...

An employee can choose a fund as often as they like.

Yes, as an employer you can make certain amendments to the choice form. Please make sure all amendments to the form are reviewed by the State Solicitors Office before any changes are made.

The regulations may change, depending on the scheme. The State Superannuation Act and Regulations will continue to apply to you as an employer and the schemes we manage. Other funds are regulated under Commonwealth legislation and administered according to the rules of that relevant scheme.

It depends. Salary sacrifice rules, including contribution caps, are different depending on whether members have a taxed GESB Super account, an untaxed West State Super account or untaxed defined benefit Gold State Super account.

Take a look at these examples to see how salary sacrifice could work with

The requirements depend on a range of factors. Visit the ATO's website or contact your Key Account Manager for information on the requirements for an effective salary sacrifice arrangement with an employee.

From time to time, a super fund’s Unique Superannuation Identifier (USI) may change as a result of a merger or other system change.

To avoid any potential contribution issues arising from inaccurate fund information, it’s a good idea for employers to stay up to date with industry developments and be proactive...

As a WA public sector employer, you need to pay SG contributions fortnightly in accordance with the State Superannuation Regulations 2001.

Yes. Unlike other employers, WA public sector employers need to pay SG contributions regardless of what an employee earns.

Yes. As a WA public sector employer, you need to pay SG contributions for all eligible employees regardless of what they earn.

Yes, you need to pay SG contributions for all eligible employees regardless of their age. Age limits do not apply to our GESB schemes.

Employer Online is our secure and convenient super contribution portal for HR and payroll administrators.

To register for Employer Online, please email payrollgeneral@gesb.com.au.

You can use Employer Online to:

• Manage your employee data
• Pay contributions through direct debit or direct credit
• View your contribution status and submission history
• Access GESB account details
• Access Gold State Super liability invoices
• Generate reports

1. Log in to Employer Online and navigate to the 'maintenance' section, and select 'fund search'.

2. On the 'fund search' page you can search for a fund by entering the fund's name, Unique Superannuation Identifier (USI), Superannuation Product Identifier Number (SPIN), Superannuation Fund Number...

1. Log in to Employer Online and navigate to the 'contributions' section, and select 'discrepancy reports'.

2. Discrepancy reports let you know that the contribution we received from you in the previous fortnight doesn't match the current contribution amount due.

Select...

1. Log in to Employer Online and navigate to the 'invoices' section.

2. Gold State Super liability invoices show the contribution you, as an employer, are required to make to a Gold State Super member's account. Your contribution as an employer is three times the...

1. Log in to Employer Online and navigate to the 'contributions' section, and select 'return advice'.

2. There are two types of Return Advice reports available for download on the 'Return Advice' page:

• Gold State Super report (look for the file...

The security of Employer Online and protecting the privacy and confidentiality of our members' personal information is very important to us. We use up-to-date security measures to help protect your information, including encryption technology, security certificates and firewalls. You can also help to keep these details secure by following some...

The employment details you provide help us to work out insurance entitlements for our GESB Super and West State Super members, so it’s important you comply with our reporting standards.

Here’s how you need to report the FTE value of your employees when sending your contributions file through Employer Online:

• If your...

If you overpay West State Super and/or GESB Super contributions, these can’t be recovered automatically without our approval and your employee’s approval first.

For more information on the refund recovery procedures, please download the superannuation overpayment process flowchart document and complete the employer...