Public Sector Superannuation Reform Regulations 2017
112Contributors seconded to Commonwealth, another State, a Territory or private sector
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112 Contributors seconded to Commonwealth, another State, a Territory or private sector
(1) If a contributor was transferred to the Public Service of the Commonwealth or of another State or of a Territory otherwise than in a permanent capacity before 1 July 1994, any salary paid by the Commonwealth, that State or that Territory in respect of service in that Public Service is taken to be salary within the meaning of these regulations and his or her rights and obligations under these regulations are to be adjusted accordingly.
(2) Despite subregulation (1) , a contributor who is seconded –
(a) to the public service of the Commonwealth; or
(b) to the public service of another State or a Territory; or
(c) to employment in the private sector –
continues to be a contributor and the period during which he or she is so seconded is taken to be service for the purposes of these regulations.
(3) The employer to which the contributor is seconded must pay to the Minister an amount of employer superannuation contributions at a rate equivalent to the rate applicable to a contributor who is employed in the Agency from which the contributor has been seconded.
(4) In the case of a secondment –
(a) the contributor must pay contributions to the contributory scheme based on the salary received during the period of the secondment; and
(b) the employer to which the contributor is seconded must pay to the Agency from which the contributor has been seconded an amount of employer superannuation contributions based on that salary and at a rate equivalent to the rate applicable to a contributor who is employed in the Agency from which the contributor has been seconded; and
(c) any benefit under these regulations payable to the contributor is to be determined by reference to that salary.
(5) Despite subregulations (3) and (4) , if an employer to which a contributor is seconded has made payments to the Minister in respect of a seconded employee before the commencement day, the employer must continue to make those payments to the Minister unless otherwise agreed with the Agency from which the contributor has been seconded.