Salary packaging

Superannuation - Employer Contributions

Description

UniSuper members have the option to convert their existing UniSuper Defined Benefit Division/Accumulations Super2 Employer Contributions to pre tax contributions. The converted contributions are then considered to be employer sponsored benefits.

The following should be noted:

  • The employee’s salary will be reduced by 8.25%, this being the equivalent of the 7% post-tax contributions plus 15% contribution tax
  • Superannuation benefits will continue to be based on gross salary before deductions are made
  • The contributions will be subject to preservation requirements

It is recommended that you seek financial advice before packaging superannuation.

Taxation issues / status

The benefit is exempt from FBT and there is no GST applicable.

Substantiation Documentation

HR32S form to be completed and signed by the staff member.

Form of Payment

A fortnightly deduction will be made from your pre-tax gross salary.

Package Cost

The cost of the employee contributions. There is no administrative charge.

Other Information

Contact the Superannuation Team on (03) 8344 6075 or (03) 8344 6150.

How to Apply

Complete the form HR 32S—Salary Packaging - Superannuation (.doc) and return to HR Specialist Services, Raymond Priestley Building or email to payroll-forms@unimelb.edu.au.