State Superannuation Regulations 2001

WA government employees: Current and former employees of prescribed Employers (listed in the Regulations' schedules) who are or were members of one of the administered schemes.

Prescribed Employers: Government departments, statutory authorities and other governmental bodies listed in Schedule 1 to the Regulations. The Regulations specify which obligations attach to Division 1 and Division 2 Employers.

Government Employees Superannuation Board (GESB): The Board administers all schemes under the Regulations and has discretionary powers to accept applications, determine benefits, waive conditions, and manage accounts.

The Treasurer: May direct the Board to accept ineligible workers as members (regulation 21) and may require Employers to pay additional amounts in certain circumstances (regulation 62).

Dependants and personal representatives: Entitled to death benefits. Binding death benefit nominations may be lodged under regulation 48.

Parliamentarians: Specifically included as eligible members in certain schemes (defined in regulation 3 as Members of the Legislative Council or Legislative Assembly).

Employer contribution obligations (Part 2A): Employers must calculate and pay section 4B contributions for each contribution period within 14 days after the end of the pay period (or 28 days for other contribution periods) under regulation 12C(3). Section 4C contributions cover items not captured by ordinary time earnings, including income compensation, annual leave loading and salary sacrifice.

Default fund allocation: An Employer who is required to make contributions for a worker who has not made a fund choice must pay into the appropriate default fund (regulation 12B).

Member contributions in Gold State Super (regulation 32-34): Members must pay contributions at the rate they select under regulation 33 during their contributory membership period. Contributions for recognised unpaid leave may be deferred or redirected under regulation 35.

No contributions during unrecognised unpaid leave (regulation 36): During unrecognised unpaid leave, neither member nor employer contributions are made.

Notification of changes: Members must notify GESB of changes relevant to their scheme membership, including changes to employment hours, personal circumstances affecting health conditions, and changes to beneficiary nominations.

Binding death benefit nomination (regulation 48): A valid nomination requires the member to nominate one or more dependants or the member's estate. The nomination must be witnessed, updated within three years to remain current, and is subject to the SIS Act requirements.

Board's discretions: The Board has broad discretionary powers including:

• Determining whether health conditions affect eligibility (regulation 18).
• Determining whether a person has a "partial and permanent disablement" qualifying for disablement benefits.
• Directing how benefit calculations apply in multi-employment situations (regulation 11(3)).
• Determining earning rates for investment plans (regulation 3 definition of "earning rate").
• Accepting or declining applications to become members (including where the Treasurer directs acceptance of an ineligible worker, regulation 21).
• Granting early payment of benefits on severe financial hardship or compassionate grounds (regulation 47A).
• Waiving contribution requirements in specific circumstances.

Treasurer's powers: May direct the Board to accept ineligible workers as Gold State Super Members (regulation 21). May require Employers to pay additional amounts to cover unfunded benefit liabilities (regulation 62).

Employer's determination of section 4C value: Under regulation 12D(3), an Employer's determination of the monetary value of section 4C items is operative unless the Employer reduces the value for a worker, in which case the worker's consent is required.

The Regulations do not prescribe criminal penalties directly. Non-compliance by Employers with contribution obligations is dealt with under the State Superannuation Act 2000 and the enabling framework. Late payment of contributions may attract interest and other consequences under the Act.

Commonwealth superannuation guarantee non-compliance is enforced by the Australian Taxation Office under the Superannuation Guarantee (Administration) Act 1992, not under these Regulations.

Review of Board decisions may be available under the Act and the State Administrative Tribunal Act 2004 (WA).

Contribution payment timing (regulation 12C(3)):

• Pay period contributions: due within 14 days of the end of the pay period.
• Other contribution periods: due within 28 days of the end of the period.

Annual adjustment day for Gold State Super (regulation 27): Members select an annual adjustment day for their contribution rate adjustments.

Contribution splitting (regulation 65BB, Division 6.7 of SIS Regulations): Members may transfer splittable contributions to a partner's superannuation fund in accordance with Commonwealth SIS contribution splitting rules.

Binding death benefit nomination currency (regulation 48): A nomination must be updated at least every three years to remain current.

Early payment on financial hardship (regulation 47A): Members may apply for early release of benefits on grounds of severe financial hardship or compassionate grounds in accordance with SIS Regulations conditions of release.

Preservation requirements: Benefits in accumulation schemes are preserved in accordance with Commonwealth SIS Act conditions of release. The conditions of release (regulation 3 definition) are those in Schedule 1 of the SIS Regulations.

Lost member and unclaimed money (regulations 50(1B), 83(1B)): Inactive west state accounts and inactive GESB Super accounts are subject to notice of inactivity procedures and may be transferred to the ATO as unclaimed money under the Commonwealth Unclaimed Money Act (Superannuation (Unclaimed Money and Lost Members) Act 1999).

State Superannuation Act 2000 (WA): The enabling legislation. Section 4B prescribes the base employer contributions. Section 4C contributions are prescribed by regulation 12D. The Gold State Super Scheme (section 29(1)(b)) and other schemes are established or continued under the Act.

Superannuation Industry (Supervision) Act 1993 (Cth) and SIS Regulations: Comprehensively cross-referenced. Conditions of release, contribution splitting (Division 6.7), lost member rules (SIS Regulations regulation 1.03A), and investment choice requirements all depend on the SIS framework. The Board must ensure the schemes comply with SIS standards to maintain complying fund status.

Superannuation Guarantee (Administration) Act 1992 (Cth) and SGA Act: The "charge percentage" for section 4C contributions uses the SGA Act rate (regulation 12D(2)). Ordinary time earnings, the contribution base and the employer superannuation guarantee obligations are defined by reference to the SGA Act.

Family Law Act 1975 (Cth) Part VIIIB: The "Family Law Act" definition in regulation 3 means Part VIIIB, which governs superannuation splitting on family law breakdown. The Regulations provide for family law splits and associated transfer mechanisms.

Workers Compensation and Injury Management Act 2023 (WA): Income compensation amounts paid under this Act are included in section 4C contribution obligations under item 2 of the table in regulation 12D(2).

Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth): The Commonwealth Unclaimed Money Act governs inactive account and lost member procedures referenced in the Regulations.

Superannuation Contributions Tax Imposition Acts (Cth): Contributions tax is defined in regulation 3. Members who become liable for contributions tax may be entitled to a commutable pension to fund the tax under regulation 49A.

Gold State Super and West State Super are closed to new members: New WA government employees cannot join Gold State Super or West State Super. New eligible employees join GESB Super by default (regulation 12B). Employees who had entitlements under the older defined-benefit scheme (Gold State Super) retain those entitlements but the scheme is winding down as existing members retire.

Section 4C covers items beyond ordinary time earnings: Unlike section 4B contributions (based on ordinary time earnings under the SGA Act), section 4C captures income compensation, annual leave loading, salary sacrifice amounts, on-call allowances, overtime paid as part of a guaranteed salary package, and parental leave pay. Employers who only track ordinary time earnings may miss section 4C obligations.

Worker versus employee for section 4C: Regulation 12D(1) requires section 4C contributions to be made for workers (not just employees). The definition of "worker" in the Act may be broader than "employee" in the SGA Act. Employers should confirm which persons qualify as workers for section 4C purposes.

Binding death benefit nominations expire after three years: A nomination that was current when made but has not been refreshed within three years is no longer current (regulation 48). This is a common oversight that results in death benefits being distributed other than as the member intended.

Multi-employer situations (regulation 11): Where a person works in more than one job for one or more Employers, the Regulations treat each job as a separate employment. This can result in the person being a member in relation to one job but not another, and contributions being calculated independently for each job.

Unrecognised unpaid leave: During unrecognised unpaid leave, no contributions are made by either the member or the employer and no contributory membership period accrues (regulation 36). This reduces the member's eventual defined-benefit entitlement in Gold State Super.

Example 1: Section 4C contribution for salary sacrifice: A WA public sector employee enters a salary sacrifice arrangement for a car. Under item 6 of the table in regulation 12D(2), the monetary value of the salary sacrifice benefit must be included in the Employer's section 4C contributions, multiplied by the applicable SGA charge percentage. The Employer must pay these contributions within the standard contribution payment deadline.

Example 2: Default fund for new employee: A new employee joins a WA government department and does not make a choice of superannuation fund. Under regulation 12B, the default fund is the GESB Super Scheme. The employer pays contributions to GESB Super for that employee until the employee either makes a choice of fund or becomes eligible for West State Super membership (if any such eligibility remains available).

Example 3: Gold State Super retirement benefit: A Gold State Super Member retires after 25 years of service. The retirement benefit is calculated based on the member's final remuneration (regulation 16), average contribution rate (regulation 13) and contributory membership period (regulation 14) under the formula in regulation 38. If the member took unpaid leave that was unrecognised, that period is excluded from the contributory membership period, reducing the benefit.

Example 4: Inactive GESB Super account: A former government employee has left employment and their GESB Super account has been inactive for the prescribed period. Under regulation 83(1B), the account becomes an "inactive GESB Super account". A notice of inactivity issues. If the account remains inactive and falls below the threshold, it may be transferred to the ATO as unclaimed money under the Commonwealth Unclaimed Money Act procedures.