Administration

We'd like to help you to help your employees

To help your employees with their super, you need to keep up-to-date with superannuation changes.  We can help you to make sense of important changes to super legislation, GESB products and administration issues which affect your role as an employer. 

Changes to calculating employer superannuation payments

This Employer Update outlines changes to the following areas, which may impact on you and your employees:

Benefit Certificates

Benefit certificates covering the period 1/7/2008 to 30/6/2013 and confirming that the notional contribution rate satisfies the Superannuation Guarantee (Administration) Act 1992 have been issued.  Please select the relevant certificate from the list below:

Changes to the calculation of Superannuation Guarantee from 1 July 2008

From 1 July 2008 Australian employers must ensure that superannuation guarantee (SG) contributions of at least 9% of ordinary time earnings are made for their employees. Ordinary time earnings (OTE) are generally what employees earn for their regular hours of work.

Find out more about these SG calculation changes including the impact for WA public sector employers

Changes to overpaid contributions

The process for recovering overpaid super contributions has changed - with the approval of GESB and your employee, you can recover overpaid West State Super and GESB Super contributions through Employer Online. To find out more, simply log on to Employer Online.

Changes to Tax File Number regulations

As part of the government's major superannuation reform, known as Better Super, the rules regarding TFNs have changed. 

When an employee provides a TFN for employment purposes, this can also be used for superannuation purposes.  The employer is required to pass on the TFN to the super fund within 14 days of receiving it if it is received less than 14 days before their next contribution for the employee.  In all other cases, the employer must pass on an employee's TFN with your next contribution to the fund.

What does this mean for GESB members?

Without supplying their TFN, members of taxed super funds (which includes GESB Super members) cannot make personal after-tax contributions (known as non-concessional contributions).

West State Super and Gold State Super members are not affected by the TFN changes and can continue to make non-concessional contributions to their super accounts.

What does this mean for employers?

We will not be able to accept non-concessional contributions (made through Employer Online) for any GESB Super member who has not yet provided their TFN. 

If you try to make a non-concessional contribution for a member whose TFN is not recorded in our system, you'll receive an error message and will need to either supply the TFN or remove the contribution from the grid in order to process your super file.

For more information on the changes to TFN regulations, please see the Better Super website. 


Is there another topic you want to know more about?

Do you have questions about the administration of superannuation payments? Or, is there a process you would like more information about? You can suggest a topic for this page.
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