Where to go and what to do
Employers outside Queensland local government
Existing LGsuper members can ask their new employer to contribute on their behalf to LGsuper. The employee must be a current LGsuper member, otherwise contributions cannot be accepted.
Employers who have not previously contributed to LGsuper should complete an Employer information form to register as a contributing employer. Employers must pay a minimum employer contribution of 9% of ordinary time earnings to LGsuper.
To make contributions to LGsuper
You can either submit your contributions details and your payment via BPAY or you can complete and submit a Contributions remittance form together with a cheque.
Queensland local government, entity, water business and associated employers
Contribution procedures depend on the type of employee and the type of contribution.
Contributions for permanent employees
Employee contributions
Depending on the arrangement specific to your employees, they may be required to contribute a percentage of their salary to LGsuper. For Brisbane City Council, compulsory contributions need to be made from commencement of employment. For other local government employers standard member contributions are only mandatory upon completing 12 months service. However, employees can elect to contribute 6% of their salary prior to completing 12 months service. For entity and water business employers, 6% standard member contributions and the higher employer contribution are an optional arrangement that can be agreed between the employer and employee.
A permanent employee making standard or compulsory contributions can pay their contributions on an after-tax basis or as salary sacrifice, subject to an agreement with their employer. If an employee with the Defined Benefits Fund (excludes former City Super Defined Benefit accounts) elects to pay their 6% standard member contributions via a salary sacrifice agreement you must complete an Advice of salary sacrifice agreement form and send it to LGsuper.
Permanent employees can also pay voluntary contributions to LGsuper either on an after-tax basis or as salary sacrifice, subject to an agreement with their employer.
LGsuper cannot accept any member contribution unless a valid Tax File Number (TFN) has been provided for the employee.
Employer contributions
Queensland local government employers must contribute a higher percentage of salary for any permanent employee who is making standard member or compulsory contributions to LGsuper. Employers must ensure that percentage of the permanent employee’s superannuation salary exceeds the minimum contribution of 9% of ordinary time earnings which is required by legislation.
Contributions for non-permanent employees
Employers are required to contribute 9% of the employee’s ordinary time earnings to LGsuper to comply with Superannuation Guarantee requirements.
Non-permanent employees can pay voluntary contributions to LGsuper either on an after-tax basis or as salary sacrifice, subject to an agreement with their employer.
Contributions for councillors (excluding Brisbane City Council)
Councillors with councils other than Brisbane City Council can elect to pay member contributions to LGsuper of between 1% to 6% of remuneration, on either an after-tax basis or as salary sacrifice, subject to an agreement with council. Council must pay contributions of two times the amount the councillor has elected to pay (e.g. if the councillor has elected to pay 5%, council must pay 10%).
Councillors can also pay additional contributions to LGsuper on an after-tax basis or as salary sacrifice, subject to an agreement with their employer.
Superannuation Guarantee does not apply to councillors unless council has elected to be a “Local Governing Body” under the Income Tax Assessment Act 1997.
Suspension of contributions
Employees can elect to suspend contributions if they are on paid or unpaid parental leave, or on leave without pay, for a period in excess of 4 weeks. For employees electing to suspend contributions the employer should complete a Contribution suspension form and send it to LGsuper.
