49Election in respect of leave of absence without pay

49 Election in respect of leave of absence without pay S. 49(1) amended by Nos 4/1996 s. 111(1)(a), 37/2007 s. 31. (1) A revised scheme member who is on leave of absence without pay (except leave on the grounds of ill health) for at least 4 weeks may in respect of the period of the leave elect— (a) to pay no contributions; or S. 49(1)(b) amended by Nos 4/1996 s. 111(1)(b), 94/2005 s. 42(1). (b) to pay contributions at half the rate of the contributions which would be payable by the revised scheme member if he or she had not taken leave and had continued to work at the salary payable to him or her on the date on which the leave commences or at such other rate as is first determined by an actuary after the commencement of section 111(1) of the **Superannuation Acts (Amendment) Act 1996** and thereafter during an actuarial investigation under section 23 and which is specified in the actuary's report and after the commencement of the **Superannuation Legislation (Governance Reform) Act 2005**, during an actuarial investigation under section 19 of the **Emergency Services Superannuation Act 1986** and which is specified in the actuary's report; or S. 49(1)(c) amended by No. 49/1992 s. 15(1). (c) to pay contributions at 4 times the rate of contributions which would be payable by him or her if he or she had not taken the leave and had continued to work at the salary which would have been payable to him or her during the period of the leave. (2) The election is of no effect unless— (a) it is made in writing; and (b) it is made not later than 1 month from the date on which the leave commences; and S. 49(2)(c) amended by Nos 81/1988 s. 28(l), 49/1992 s. 15(2), 4/1996 s. 111(2)(a). (c) if subsection (3) applies, it is accompanied by a sum equivalent to the total of all contributions payable throughout the period of the leave in accordance with the election. S. 49(2)(d) inserted by No. 49/1992 s. 15(2), repealed by No. 4/1996 s. 111(2)(b). (3) The Board may, on the application of that person permit the contributions payable in accordance with the election to be paid by him or her during his or her absence in smaller sums and at periods as the Board determines. (4) The election takes effect on the date on which the leave commences. (5) A revised scheme member who is absent on leave without pay, otherwise than on the grounds of ill-health, and who does not before the expiration of 1 month from the date on which the leave commences make an election is for the purposes of this Act to be regarded as having made an election under subsection (1)(a). (6) If a person who makes or is to be regarded as having made an election under subsection (1)(a)— (a) retires on grounds of disability; or (b) dies— more than 1 month after the leave commences but before the end of the leave, benefits are payable under this Act to the person who would but for the taking of the leave have been entitled to benefits on the death or retirement of the revised scheme member and the benefits are calculated as though the revised scheme member had voluntarily resigned from his or her office on the date of his or her death or retirement. (7) If a revised scheme member makes an election under subsection (1)(b), he or she must until he or she returns to duty have the same entitlements to benefits under this Act as he or she would have had if he or she had paid contributions at the rate which would have been payable by him or her if he or she had not taken the leave and had continued to work at the salary payable to him or her on the date on which the leave commences. S. 49(8) amended by Nos 81/1988 s. 28(m), 4/1996 s. 110(1), 94/2005 s. 42(2). (8) If a revised scheme member makes an election under subsection (1) and becomes entitled to a benefit which is directly related to the amount of contributions he or she has made to the State Superannuation Fund and the Fund, any contributions paid by him or her in consequence of an election under paragraph (b) or (c) of subsection (1) are to be disregarded in determining the amount of that benefit, but, subject to subsection (9), in the case of an election under paragraph (c) of subsection (1) six-sevenths of the contributions so paid are payable to him or her as an additional benefit with interest at the rate which is the prescribed rate under section 46(1). S. 49(9) amended by Nos 81/1988 s. 28(m), 4/1996 (9) If a revised scheme member who has made an election under paragraph (b) or (c) of subsection (1)— (a) returns to duty upon the expiration of the period for which the leave was granted; and (b) makes contributions in accordance with this Act for a period of not less than 12 months— the whole of the amount of the contributions paid by the revised scheme member in consequence of the election are payable to the revised scheme member as an additional benefit with interest at the rate which is the prescribed rate under section 46(1). Part 7—New scheme members Division 1—Contributions 50 Contribution rates S. 50(1) amended by No. 110/1993 s. 77(1). (1) Except as provided in subsections (2) and (3), a new scheme member must make contributions to the Fund at a rate specified in the following Table at the election of the new scheme member: | **TABLE OF CONTRIBUTIONS** | | --- | | *Contribution as a percentage of salary* | | Nil | | 3⋅0% | | 5⋅0% | | 7⋅0% | (2) A new scheme member can only elect to contribute at a rate equal to 7 per cent of his or her salary if— S. 50(2)(a) repealed by No. 110/1993 s. 77(2). (b) he or she is a member of a prescribed class of new scheme members; or S. 50(2)(c) amended by No. 81/1988 s. 29. (c) contributing at that rate will not make him or her eligible to an accrued retirement benefit greater than that for which he or she would be eligible by contributing at the rate of 5 per cent of his or her salary for the whole of his or her period of— S. 50(2)(c)(i) inserted by No. 81/1988 s. 29. (i) recognised service; and S. 50(2)(c)(ii) inserted by No. 81/1988 s. 29, amended by No. 94/2005 s. 43. (ii) service as an officer prior to 1 July 1988 during which no contributions were made to the State Superannuation Fund; and S. 50(2)(c)(iii) inserted by No. 81/1988 s. 29. (iii) earlier continuous service approved by the Board in respect of which no deferred benefit can become payable under another statutory superannuation scheme. S. 50(2A) inserted by No. 110/1993 s. 77(3). (2A) A new scheme member contributing at a rate equal to 7 per cent of his or her salary under subsection (2) as in force before the commencement of section 77 of the **Public Sector Superannuation (Administration) Act 1993** who does not meet the requirements of that subsection as in force after that commencement is to be deemed to have elected to contribute at a rate of 5 per cent of his or her salary with effect from the last pay day in February 1994. S. 50(3) substituted by No. 110/1993 s. 77(4). (3) A new scheme member contributing at a rate equal to 8 per cent of his or her salary under this section as in force before the commencement of section 77 of the **Public Sector Superannuation (Administration) Act 1993** is to be deemed to have elected to contribute at a rate of 7 per cent of his or her salary with effect from the last pay day in February 1994. (4) For the purposes of subsections (2) and (3), ***recognised service*** includes unpaid parental leave up to 12 months for each confinement if the new scheme member has returned for at least 12 months of paid employment after the period of unpaid parental leave. S. 50(4A) inserted by No. 40/2004 s. 33. (4A) An eligible salary sacrifice contributor may by notice in writing to the employing authority elect to make his or her member contributions by way of salary sacrifice at the rate calculated to the nearest highest 0⋅1% in accordance with the following formula— "**M**" is the elected member contribution rate in accordance with subsection (1) without salary sacrifice; "**R**" is the tax rate for the financial year on taxable contributions to the Fund under the Commonwealth Income Tax Assessment Act 1936. S. 50(4B) inserted by No. 40/2004 s. 33. (4B) An election under subsection (4A)— (a) can only be made if there is in force an agreement between the employing authority and the member under which the employing authority can make the member contributions required by this Act by way of salary sacrifice; (d) can not be made in respect of any contributions made by a member in addition to the elected member contributions under subsection (1). S. 50(4C) inserted by No. 40/2004 s. 33. (4C) Member contributions made in accordance with the rate determined under subsection (4A) are for the purposes of this Act (other than sections 71C to 71E) to be taken to be— (a) the member contributions elected to be paid under this Act; and (b) the member contributions that would have been payable if an election had not been made under subsection (4A). Note to s. 50(4C)(b) inserted by No. 37/2007 s. 32. The effect of paragraph (b) is that, for the purpose of calculating benefit entitlements, the member contributions are taken to be the member contributions that would have been payable if no election had been made. S. 50(4D) inserted by No. 40/2004 s. 33. (4D) An election under subsection (4A) does not affect the amount that would otherwise constitute the salary of the new scheme member for the purposes of this Act. S. 50(5) substituted by No. 32/2025 s. 14(1). (5) A new scheme member may elect to change the member's rate of contribution in accordance with the policy determined by the Board, which must allow a new scheme member or class of new scheme members to change the rate of contribution at least once each calendar year. S. 50(6) amended by No. 32/2025 s. 14(2). (6) The changed contribution is payable as from and inclusive of the pay day on or next following the day specified in the policy determined by the Board. (7) An election continues in force until another election is made in accordance with this section. (8) Until a new scheme member makes an election he or she is to be treated as having elected not to contribute. S. 50(9) amended by No. 40/2010 s. 84(1). (9) If a new scheme member becomes entitled to the maximum accrued retirement benefit or attains the age of 75 years no further contributions are to be made. S. 50(10) inserted by No. 49/1992 s. 16, repealed by No. 4/1996 s. 108(2), new s. 50(10) inserted by No. 40/2010 s. 84(2). (10) Despite subsection (9), a new scheme member may make contributions after he or she attains the age of 75 years if he or she is permitted to do so under Commonwealth superannuation law. S. 51 repealed by No. 64/1995 s. 38(2). Division 2—Benefits