What is included in Gold State Super remuneration?
Your Final Benefit for Gold State Super is based on your years of service and an average of your equivalent full-time remuneration before you stop contributing to your account.
The rules about which payments can be included as part of your remuneration are determined by the provisions of the State Superannuation Regulations 2001. This page is designed to help you work out the kind of payments that are included.
In general, any permanent, ongoing payments are included
Generally, any payments or types of income you receive are included as part of your Gold State Super remuneration if they are permanent, ongoing payments. These could include:
- Your base salary
- Salary packaged amounts
- Commuted overtime payments
- Most ongoing allowances related to you performing your job
Note: allowances are always averaged annually. Where Gold State Super remuneration changes five or more times annually, the remuneration is also averaged.
Some payments will not be counted as your Gold State Super remuneration
Payments that won’t count towards to your Gold State Super remuneration include:
- Any irregular payments or allowances, or allowances to reimburse you for personal expenses related to your job such as bonuses, payments for overtime, and allowances for rent, travelling or equipment
- Any extra salary you receive while on secondment
- Any prescribed temporary allowances - referred to as ‘special allowances’ below
Special allowances include:
- Higher Duties Allowance
- Temporary special allowance
- An increase in remuneration as a result of being appointed temporarily to a higher paid position
Any other temporary arrangement which results in you receiving a higher salary for a limited period.
Sometimes special allowances and secondment remuneration can be included
If you have been continuously receiving a special allowance, or you have been on secondment for at least 12 months including your Selection Dates, these payments can be included as part of remuneration on these dates.
Your Selection Dates are dates used to calculate your average remuneration. Your Selection Dates are dates approximately two months before your last two birthdays before you stop being a contributing member of Gold State Super.
For more information, please read the Gold State Super essentials brochure.
You could make the most of your special allowances or secondment arrangement
If you have a special allowance or secondment arrangement which is about to end and you are close to retiring, you could make sure you get the most from your Final Benefit by withdrawing from Gold State Super just before your arrangement ends. This means you could qualify for your higher temporary allowance to be included as part of your Final Remuneration.
This could really boost the amount of your final Gold State Super benefit but your decision will depend on your personal circumstances.
Please call your Member Services Centre on 13 43 72 to find out more before you make a decision to close your Gold State Super account.
You could apply for salary maintenance
If your equivalent full-time remuneration is reduced for any reason you might be able to ‘preserve’ the higher remuneration through salary maintenance.
This is particularly important if you are close to retirement or stop being a contributing member. See what is salary maintenance and how does it work for more details.
For more information about Gold State Super and how we calculate your Final Benefit, please read the Gold State Super essentials brochure.
Reducing your work hours won’t impact on calculating your Gold State Super Final Remuneration
Reducing your work hours has no effect on the remuneration used for calculating your final Gold State Super benefit - as your benefit is based on a multiple of your equivalent full-time remuneration.
For more information on working part-time, please visit the how working part-time affects your Gold State Super or read the Gold State Super essentials brochure.
- Call us on 13 43 72
Thank 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 04 August 2021.