Employer Manual Emergency Services Superannuation DB Fund. Proudly serving our members. As at 1 July 2017

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1 Employer Manual Emergency Services Superannuation DB Fund Proudly serving our members As at 1 July 2017 Issued by: Emergency Services Superannuation Board ABN as Trustee of the Emergency Services Superannuation Scheme ABN

2 Welcome to our Emergency Services Superannuation Defined Benefit (ESS DB) Fund Employer Manual The manual contains information about the ESS DB Fund administered by Emergency Services & State Super (ESSSuper). Instructions are included to help participating employers understand their obligations in respect to their employees who are ESS DB Fund members. Specifically: what data they must supply to ESSSuper in respect to ESS DB Fund members; what member contributions must be deducted from the ESS DB Fund members pay; and what employer contributions are required to be paid. Also included is a Question and Answer (Q&A) section which provides answers to the questions most commonly asked by employers as well as members. The content of the manual is reviewed and updated as changes in legislation and procedures occur. If a topic you regard as important has not been addressed, or if you have any suggestions for improvement, please us at employer.services@esssuper.com.au or telephone your Employer Contact Officer on Disclaimer This manual does not describe all of the conditions affecting the amount or availability of benefits and is not a promise of any particular benefit or amount. ESSSuper has made reasonable efforts to ensure the accuracy of this manual but does not accept liability for acts or omissions based on its content. ESSSuper reserves the right to correct any error or omission. The manual is subject to ESSSuper s governing State legislation, any applicable insurance policy and any relevant Commonwealth legislation. This statement does not contain any recommendations, statements of opinion or advice. Please advise ESSSuper should any details appear incorrect.

3 Contents General information 2 Emergency Services Superannuation Defined Benefit (ESS DB) Fund 2 Employer obligations 3 Information to be provided by defined benefit employers 3 Enterprise Bargaining Agreement (EB) 3 Member details information 3 Basic member information 3 Member and employer contributions 4 Ordinary Time Earnings (OTE) 4 Member contributions 5 Timing of contribution rate change Pay cycle transaction date 5 Contribution rate averaging 6 Calculation of member contribution amount 6 Timing of contribution deduction calculation 6 Effect of Long Service Leave (LSL) at half pay 7 Member benefit Multiple 7 Maximum member benefit multiple 8 Pre-tax (Salary Sacrifice) member contributions 8 Members aged 65 or more 8 Employer contributions 9 Determining employer contribution rates 9 Payment of employer contributions 9 Calculation of employer contribution amounts 9 Member contribution reconciliations 10 Collection of contribution arrears 10 Refunding of contribution advances 11 Member details maintenance 12 Method for advising of changes to member details 12 Member service history 13 Time fraction changes 13 Purchased leave employment details 13 Contribution deduction amounts - purchased leave 13 Paid leave 14 Unpaid leave 14 Unpaid leave due to other reasons (LWOP) 15 Member salaries 17 Superable salary 17 Background salaries 18 Executive Officers superable salary 18 Cessation of employment 19 Resignation 19 Age retirement 19 Retrenchment 19 Disability retirement (temporary or permanent) 20 Exemption 21 Death 21 Backdated salary increases for ceased members 21 Employer assistance 22 Employer Contact Officers 22 Data integrity team 22 ESSSuper website 22 EmployerDirect 22 Workplace visits 22 Member services 23 Workplace visits 23 Retirement seminars 23 Other member Information 23 Common questions and answers 24 1

4 General information Emergency Services Superannuation Defined Benefit (ESS DB) Fund ESSSuper administers the ESS DB Fund for Victorian emergency services employees. The rules of ESS DB Fund are set out in Victorian Government legislation, namely the Emergency Services Superannuation Act To view the above governing legislation please refer to the Victorian Legislation and Parliamentary documents website at The benefit entitlements of a member of the defined benefit scheme are determined according to a formula that is based on various employment factors. This differs to an accumulation scheme, where a member s benefit is based on member and employer contributions received, plus investment earnings, less fees, taxes and other expenses. The factors affecting the benefit entitlement of an ESS DB Fund member include the following: member s service history from the time they joined the scheme until they leave, which is impacted by changes in time fractions (hours worked), periods of unpaid leave and Purchased Leave arrangements; final average superable salary over the last two years (only the full-time equivalent salary is used); the various percentage rates of superable salary at which the member has contributed to the scheme; the member s age; the value of the member s Ordinary Time Earnings (OTE) since 1 July 2008; and the reason for ceasing work such as resignation, retirement, retrenchment, death, disability, ill health retirement or exempting out of the scheme on or after age 65. 2

5 Employer obligations Information to be provided by defined benefit employers Defined benefit employers have a number of obligations and responsibilities in relation to the provision of member superannuation information, and the remittance of member and employer superannuation contributions. Defined benefit data must be submitted to ESSSuper promptly via our online portal system, EmployerDirect and monies paid directly to ESSSuper by way of Electronic Funds Transfer (EFT) payment. Failure to provide information to the Emergency Services Superannuation Scheme Board may attract penalties of up to ten penalty units. Employers that are required to submit contributions to the ESS DB Fund must submit remittances via our online portal EmployerDirect and make the payment directly to ESSSuper. The requirement to utilise EmployerDirect is aimed at ensuring the accuracy of mandatory member data required to administer the ESS DB Fund. This portal allows for real time, point of entry validation which ensures the integrity of data supplied. Employers must have a valid and signed bridging agreement in place in order to use EmployerDirect. Please contact ESSSuper if you do not have a valid and signed bridging agreement. Note: Superstream legislative reforms require the remittance of Accumulation superannuation payments made by an electronic format compliant to ATO specifications. Accordingly, since October 2014 ESSSuper s Accumulation product (ESSSuper Accumulation Plan) has been using the Westpac gateway rather than the EmployerDirect system which is used for defined benefit contributions only. Enterprise Bargaining Agreement (EBA) Employers should consult with ESSSuper in the early stages of developing an EBA, to understand the superannuation implications, legislative restrictions and to avoid any unintended consequences. ESSSuper will treat all discussions on EBA matters confidentially. Any backdating of salaries should include specific clauses relating to superannuation matters (for example, application and timing). Member details information It is critical that our data remains accurate and consistent with your employment records. If we hold data which is incorrect or out of date and/or the amount of money you deduct from a member s pay (member contributions) or level of employer contributions remitted to ESSSuper do not match our expected amounts, a member s entitlements will likely be impacted. Therefore, it is important that you supply us with all changes in the payroll period as soon as they occur. If you provide us with incorrect data it will result in a member being given incorrect benefit entitlement information. The consequences of this can be adverse to a member. This is particularly the case when inaccurate data results in an overstatement of a member s benefit. Irrespective of the benefit that ESSSuper advises a member is payable to them, ESSSuper has no authority to pay that person a benefit that is different to their statutory entitlement. Accordingly, if any error in the data previously provided to ESSSuper is detected, we are obligated to adjust the amount payable to a member. Basic member information A change to a member s superannuation details can include any of the following: change of surname; change of payroll number or personal information number (PIN); change of superable salary (including pay rises, promotion, recognised periods of higher duties and approved allowances); change in hours worked (time fraction); taking leave without pay for 29 consecutive days or more; the type of unpaid leave such as parental, illness or injury, whether receiving WorkCover or TAC payments, and any other reason which is classified as other ; 3

6 commencing or ceasing a period of secondment (with another employer); transferring to or from another ESSSuper approved employer; leaving through resignation, retrenchment, retirement, death, or disability; and exempting out of the scheme which is allowed upon reaching age 65. When a member ceases employment, it is important that you advise us immediately via the Cessation Advice On-Line facility (through EmployerDirect) located on our Employer page on to ensure that there is no delay in the payment of benefits. Member and employer contributions Employers must: deduct and forward member contributions each pay cycle; and forward employer contribution payments at the same time that member contributions are submitted in respect to each pay cycle; and provide other data such as Ordinary Times Earnings (OTE) for each pay cycle. Ordinary Time Earnings (OTE) Under our relevant legislation, an employer must provide the value of each member s OTE in respect to each pay cycle. However, it is important to note that employers do not use OTE to calculate the employer contribution amount payable to ESSSuper. The OTE value is used by ESSSuper to determine if the member s defined benefit entitlement is sufficient to meet the Commonwealth Government s minimum Superannuation Guarantee (SG) requirements as provided for under the Commonwealth Superannuation Guarantee (Administration) Act In order to satisfy the SG requirements any benefit paid to a member must not be less than the Minimum Requisite Benefit (MRB). The MRB is specified by the ESS DB Fund Actuary. The MRB is a benefit calculated to ensure that at a minimum a member receives a benefit that is at least what they would have received if their benefit was based on the receipt of SG contributions (which is currently 9.5% for the 2015/16 financial year and will gradually increase to 12% of OTE in coming years) and member contributions and earnings. OTE is defined in the Superannuation Guarantee (Administration) Act However, Victorian Government policy provides that performance bonuses, payments for maternity and paternity leave and salary sacrifice should be included in the OTE that is reported for SG purposes. OTE values should be included on the contribution file for each pay period for each member. To load the OTE data each fortnight into EmployerDirect, an employer can add a field to the data/contribution file. This will allow the data to be automatically loaded. Our Employer Contact Officers can assist you to set up your system to do this. ESSSuper will use each member s OTE to calculate a notional SG amount. This SG amount is included in the calculation of a member s minimum benefit entitlement (which uses various factors including earnings on member contributions and notional SG earnings). The minimum benefit entitlement is compared to the member s scheme benefit entitlement (which uses factors including service history and final average superable salary). ESSSuper will pay the member the higher of the two benefits to ensure the minimum benefit is always paid to the member (incorporating the minimum SG and the return of member contributions and earnings). Some ESS DB Fund members may have a minimum benefit entitlement (i.e. a minimum top up payment made in addition to their scheme benefit entitlement) if they have not contributed to the scheme for a long period of time. If an employer does not provide OTE values, ESSSuper will need to estimate the OTE for each member using existing salary and time fraction data. However, the use of an estimated OTE rather than the actual OTE may not be accurate and may result in an inaccurate benefit being paid to the member. (Note: OTE calculations differ from superable salary calculations) 4

7 Member contributions Any member wishing to change or cease their contribution rate percentage must lodge an Application to Change Contribution Rate direct to ESSSuper, who will in turn advise the employer of the change. An application can be submitted via Members Online or an application form which is available from our website ( or by request from our Member Service Centre on A change of contribution rate can only be accepted once every calendar year. For example, the member could change the contribution rate in December 2015 and again in February 2016, as long as it is once in a calendar year. However, a new member who has not initially elected a rate, can lodge an initial election to change their rate at any time. Members OnLine will not allow a member to submit a further application until a new calendar year. Any member, who has changed their contribution rate in the current calendar year and then suffers sudden financial hardship and wishes to reduce their contribution rate, should be advised to or write to ESSSuper to explain why they need to reduce their contribution rate. The following table sets out the contribution rates that can be elected by an ESS DB Fund member: Post Tax Member Contribution Rate 0% 0% 3% 3.6% 5% 5.9% 6% 7.1% 7% 8.3% 8% 9.5% Pre Tax (Salary Sacrifice) Member Contribution Rate Note: Salary sacrifice contributions are classified as employer contributions and as such, are subject to 15% contributions tax upon entry. This means that to achieve the same benefit accrual rates under a salary sacrifice arrangement as for a post tax arrangement, salary sacrifice contributions need to be grossed up (increased) for the 15% contributions tax. Note that a member can vary at any time their current defined benefit fund contribution deduction type from after-tax to before tax (salary sacrifice) or vice versa as long as the actual member contribution rate has not been changed. The 8% (or 9.5% pre-tax) contribution rate is generally referred to as a catch-up rate and can only apply if a member: a. has contributed at a rate less than 7% at any time during their membership, or b. was a member of a Prior Fund before 1 January Member contributions must be deducted from the posttax salary or pre-tax salary of the contributing member, based on the member s elected contribution rate, superable salary, time fraction, and Purchased Leave value that apply on the transaction date in the pay cycle. Timing of contribution rate change Pay cycle transaction date ESSSuper has set a transaction date in each pay cycle for determining if the member contribution amount needs to be changed due to a change in contribution rate, time fraction, superable salary or Purchased Leave value. If the change occurs after the transaction date in the pay cycle, no change is required for that pay cycle. If the change occurs on or before the transaction date, the deduction amount must be changed for that particular pay cycle. The deduction amount applies in full and is not pro-rated according to the number of days in the particular pay cycle. The transaction date has been set as follows: Employer Victoria Police Ambulance Victoria All other employers Transaction Date Saturday: end of pay cycle Sunday: end of pay cycle Thursday: before end of pay cycle If you wish to change your transaction date, please contact ESSSuper to determine the implications of making a change. Non-operational members are subject to a maximum contribution rate of 5% (5.9% salary sacrifice) unless transferred from an approved Victorian public sector superannuation scheme. If an operational employee moves to a non-operational role they continue to be regarded as operational for contribution purposes. 5

8 Processing change from 1 February 2016 As part of the modernisation of our Members Online website, the start date of a change in contribution rate was adjusted from 1 February When a Change of Contribution Rate election is received by ESSSuper by the 14th day of the month, we will advise the employer of the new percentage rate to take effect from the first day of the next month. If the election is received after the 14th day of the month, the new percentage rate will take effect from the first day of the subsequent month, i.e., more than one month later. ESSSuper will send an to an employer advising from which pay cycle the new rate will apply. A full contribution amount for the pay cycle must be deducted and not a pro rata amount based on days. Contribution rate averaging ESSSuper will advise a member who, after contributing at the catch-up rate, reaches the maximum average contribution rate (i.e. a contribution of 7% over their entire membership). ESSSuper will advise the employer to reduce the member s contribution rate to the maximum average contribution rate once this occurs. Calculation of member contribution amount The employer is responsible for calculating and adjusting the member deduction amount for each pay cycle based on the member s: Elected contribution rate percentage; Current full-time equivalent superable salary; Current time fraction (number of hours normally worked); and Purchased Leave. An employer cannot change a member s contribution rate percentage unless advised by ESSSuper, which will be as a result of a member lodging a Change of Contribution Rate election with ESSSuper. Member contributions are calculated according to the following formula: MSS x MCR x MTF x PL x NDP / NDY Key: MSS = MCR = MTF = PL = NDP = NDY = Example Member Superable salary (full time equivalent salary) Member Contribution Rate (percentage advised by ESSSuper) Member Time Fraction Purchased Leave value Number of days in the pay cycle (14 days for a fortnightly pay cycle) Number of days in an average financial year ( days) $80,000 x 5.9% x 1.0 x 52/52 x 14 / = $ per fortnight Timing of contribution deduction calculation The employer must change the member contribution deduction amount as a result of a change to the member s superable salary, time fraction and Purchased Leave. If the change is during a pay cycle, the deduction amount is based on the superable salary and time fraction data that applies on the transaction date of that pay cycle. See previous definition of transaction date. 6

9 Examples 1. A member who has a full time contribution amount of $ per fortnight reduces their time fraction from 1.0 to 0.5 (for example, they work a 2.5 day week) on or before the pay cycle transaction date. The deduction amount must be reduced pro rata to $83.33 for that fortnight. Similarly, if increasing from 0.5 to 1.0, the deduction amount must be increased from $83.33 to $ for that fortnight. 2. If the same member reduced his/her time fraction after the pay cycle transaction date, the deduction amount is not changed until the following pay cycle. 3. A member contributing at 5.9% (pre-tax (salary sacrifice)) starts to receive a superable allowance which increases the superable salary from $80,000 to $90,000 effective on or before the pay cycle transaction date. The previous deduction amount of $ per fortnight must be increased to $ per fortnight. Similarly, if the superable salary reduces due to the loss of an allowance, the deduction amount must be reduced. 4. If the same member received the superable allowance increase after the pay cycle transaction date, the deduction amount is not changed until the following pay cycle. If a member is participating in a Purchased Leave arrangement, the deduction amount must be reduced pro-rata according to the Purchased Leave value. Similarly, if ceasing Purchased Leave, the deduction amount must be increased pro-rata. If the change applies after the pay cycle transaction date, the contribution amount is not changed until the following pay cycle. Effect of Long Service Leave (LSL) at half pay ESSSuper will treat LSL at half pay as full time service for superannuation purposes if the member is full time prior to taking LSL at half pay. Similarly, if a person on a time fraction of 0.8 takes LSL at half pay, it will be treated as 0.8 service. Accordingly, member contributions must be deducted at the rate effective prior to commencing LSL at half pay. Example A member who works 4 days a week (time fraction 0.8) has a contribution deduction amount of $ per fortnight. The member takes LSL at half pay for the next six months. The member s deduction amount would remain at the rate of $ per fortnight, assuming there is no change to the full-time equivalent superable salary. Member benefit multiple A member s elected contribution percentage rate will give rise to a benefit multiple, which is calculated for each year of service. A higher contribution rate will generate a higher benefit multiple. When a member ceases their employment the total accrued benefit multiple over their period of membership is used in the calculation of the member s benefit entitlement. The following table shows the benefit multiple for a member working a full year at a time fraction of full-time. Member Contribution Rate Member Multiple Accrual Rate for Retirement, Retrenchment & Ill Health 0% 8.5% 10% 3% (or 3.6% pre-tax) 14% 16% 5% (or 3.6% pre-tax) 18% 20% 6% (or 3.6% pre-tax) 21.5% 24% 7% (or 3.6% pre-tax) 25% 28% 8% (or 3.6% pre-tax) 28.5% 32% (Based on working a full year at a time fraction of full-time) Member Multiple Accrual Rate for Death, Disability & Optional Benefit If part-time or if periods of unpaid leave apply, the benefit multiple is reduced pro rata and is calculated on a daily basis. When considering a contribution percentage rate a member should consider how each rate affects their current entitlement, including death and disability benefit entitlements, as well as their projected retirement benefit, when they may reach the maximum benefit multiple and when they may likely retire. 7

10 Maximum member benefit multiple A maximum benefit multiple of 7.50 (or 8.4 untaxed) applies over the term of the scheme membership. (Note certain transferred members from State Super Schemes and Police Pension fund may have a slightly higher maximum benefit multiple). If a member reaches their maximum benefit multiple, their member contribution percentage rate is set to zero percent. ESSSuper will notify both the member and employer when this point is reached. The employer must still contribute to the scheme as well as provide OTE values. The member s scheme benefit entitlement will continue to grow only in line with superable salary increases. The MRB entitlement will continue to grow in line with interest earned and notional SG earnings based on OTE values. The member can elect to exempt out of the defined benefit scheme on or after reaching age 65. After exemption, the employer will amend their payroll record to remove the person from the ESS DB Fund and place them into the ESSSuper Accumulation Plan or another superannuation scheme of the member s choice. Both ESS DB Fund member and employer contributions must cease and the SG amount must be paid by the employer to the ESSSuper Accumulation Plan or another superannuation scheme of the member s choice. The member should communicate this choice with their employer. If the employee does not choose a superannuation account, the employer must send SG contributions to their current default fund. If an Executive Officer reaches their maximum benefit multiple, employer contributions are still expected but there is no requirement to deduct any money for the cost of the superannuation from the Executive s remuneration package. Pre-tax (Salary Sacrifice) member contributions All contributing members can elect to switch their contribution deduction amount from a post-tax to pre-tax amount, or vice versa, by lodging an election with ESSSuper at any time. ESSSuper will advise the employer of the amended member contribution rate percentage. Pre-tax contribution amounts are approximately 15% more than the posttax amount, as ESSSuper is required to remit 15% to the Australian Taxation Office. Naturally, a nil contributor cannot elect to change their deduction from post-tax to pre-tax, as 0% is the same under both scenarios. There is no restriction on the number of times a member can elect to switch their contribution type each year (as long as the actual underlying contribution rate does not change), subject to our timing requirements to notify employers. If you have any queries in relation to the processing of pre-tax (salary sacrifice) contributions, please telephone our Employer Assistance Line on Members aged 65 or more Legislation changes effective from 1 July 2010 meant that a member will continue their membership of the defined benefit scheme after reaching age 65. Prior to 1 July 2010 membership ceased upon reaching age 65 and SG contributions were paid to the ESSSuper Accumulation Plan. However, from 1 July 2014 a member can elect to exempt out of the ESS DB Fund upon reaching age 65. Before a member reaches age 65, ESSSuper will write to the member to advise of their right to exempt out of the scheme upon reaching age 65. If a member does not elect to exempt out of the scheme at age 65, they can remain a member of the defined benefit scheme indefinitely. However, after reaching age 75 ESSSuper cannot accept any further member contributions towards the scheme. 8

11 Employer contributions Determining employer contribution rates The payment of the SG contribution percentage by employers does not apply to ESS DB Fund members. Under our relevant legislation, each year ESSSuper considers the recommendations of our Actuary to set employer contribution rates for the following financial year. The Actuary will set the rates to ensure that adequate provision is being made to fund benefits. Before the end of February, we formally advise all employers of the approved employer contribution rates that will apply for the following financial year. Please telephone our Employer Assistance Line on if you require a copy of your most recent employer rates. Payment of employer contributions The required employer contribution amount per member is automatically calculated on EmployerDirect when you submit member contributions to us every pay period and is based on the data we hold for each member. Employer contributions are to be paid by EFT to the nominated bank account as shown on EmployerDirect. Payment should be made to ESSSuper when submitting the member contributions each pay cycle via EmployerDirect. If employer contributions are not paid by the required specified date, we can charge you interest at the rate fixed in accordance with section 2 of the Penalty Interest Rate Act The current penalty interest rate on overdue amounts is 12% per annum. The contributions paid by the employer do not directly affect a member s benefit and are not allocated specifically to individual members accounts. The amount paid to ESSSuper is pooled for the purpose of paying all ESS DB Fund member benefit entitlements. ESSSuper receives a Benefit Certificate from our Actuary confirming that benefit growth attributable to current employer contributions is sufficient to meet the minimum requirements under the Commonwealth SG legislation. As an employer, you are meeting your SG obligations by making your contributions at the employer rate set by ESSSuper. If our employer rates were to fall below the SG rate you are not required to pay additional employer monies to another superannuation fund, unless it is prescribed in your Enterprise Bargaining Agreement. It is important to highlight that this arrangement is rare. Calculation of employer contribution amounts Employer contributions are calculated according to the following formula: MSS x ECR x MTF x PL x NDP / NDY Key: MSS = ECR = MTF = PL = NDP = NDY = Member Superable salary (full time equivalent salary) Employer Contribution Rate (percentage set by ESSSuper) Member Time Fraction Purchased Leave value Number of days in the pay cycle (14 days for a fortnightly pay cycle) Number of days in an average financial year ( days) Example $80,000 x 12.9% x 1.0 x 52/52 x 14 / = $ per fortnight 9

12 Member contribution reconciliations Member contributions deducted by the employer and remitted to ESSSuper must match the contributions expected by ESSSuper. If the deduction amount does not match the expected amount because of a data change such as salary, time fraction or Purchased Leave, EmployerDirect must be updated to show the change of data. This will ensure the member s benefit entitlements remain accurate. In the event that a member falls into contribution arrears, a member s benefit entitlement must be reduced to account for the unpaid contributions. This can give rise to member complaints directed at either the employer or ESSSuper or both. Similarly, if a member has overpaid their member contributions, ESSSuper will calculate the overpayment and add it to the member s entitlement. However, this will cause problems for ESSSuper with regards to ensuring members entitlements are properly funded by the assets of the fund. Each pay period, a Contribution Reconciliation Report (CRR) is automatically produced from the EmployerDirect facility. An employer can download from EmployerDirect their CRR for verification, so that the employer is aware of member contribution discrepancies after member contributions are submitted. If the information listed in your CRR is incorrect, please ring your Employer Contact Officer on or send an with the correct data. It is important for the purposes of reconciliation that your employees contribution payments are adjusted to clear any contribution arrears or advances. Collection of contribution arrears If, for any reason, a member is in contribution arrears, we require your assistance to recover the underpayment. If you are back-dating a data change such as time fraction you are expected to calculate and recoup the arrears and advise the employee. Our policy in relation to arrears collection is: 1. Pre-Tax (salary sacrifice) arrears must be recouped from a member s payroll in accordance with an agreed repayment plan. 2. Post-tax arrears can be recouped either by way of an agreed repayment plan from the members pay or a lump sum payment of the arrears amount direct from the member. 3. Generally, repayments are limited to 50 percent of a member s normal contribution amount or $100 per pay whichever is the lesser. Alternatively, an extra percentage can be applied until the arrears are recouped. 4. If a member requests a lower arrears repayment amount, the minimum rate is $50 per pay, otherwise the member should be referred to ESSSuper. 5. A higher repayment rate can be accepted if requested by the member. 6. In certain circumstances and with the agreement of ESSSuper, a member can elect to defer the repayment of arrears until they cease their membership. 7. Interest is generally not applied to contribution arrears. When reporting a payment of contribution arrears, the amount of contributions remitted to ESSSuper should be shown as one amount, and not split into the two separate amounts (the normal deduction and arrears). 10

13 Refunding of contribution advances Pre-tax contribution advances Any refunds of pre-tax contribution advances must be made through the employer s payroll. We will require your assistance to refund the overpayment in order to apply the appropriate taxation treatment. The advance amount should appear on member s payslip and PAYG Payment Summary and added to normal salary. Investment earnings accrued on the overpayment, will be paid directly to the member by ESSSuper. Investment earnings are calculated using the relevant fund earning rate. When a member s advance is refunded to the employer, the member will be advised. Post-tax contribution advances Any refunds of post-tax contribution advances, plus investment earnings, will be paid directly to the member by ESSSuper. Investment earnings accrued on the overpayment, are calculated using the relevant fund earning rate. 11

14 Member details maintenance Method for advising of changes to member details EmployerDirect is a secure, easy-to-navigate web-based portal to replace the manual submission of superannuation data changes. The EmployerDirect Portal helps us to provide you with a higher level of support for important and complex superannuation matters and enables you to: view your employees superannuation details; and quickly submit and update your employees information using contribution files. EmployerDirect also allows you to validate your data before you send it to us and will immediately let you know if you have data inconsistencies. This speeds up the process of getting your contribution payments and data to us on time and reduces the amount of reconciliation work required after completing your submission. For further information about EmployerDirect please refer to the EmployerDirect User Guide or call your ESSSuper Employer Contact Officer on You can make changes via EmployerDirect for the following changes: change of surname; change in time fraction (hours worked); increases and decreases in salary, salary allowance or total remuneration package; and type of LWOP ( P for parental or N for any other reason) You will need to send an to ESSSuper as well as updating EmployerDirect for the following changes: change of payroll number or PIN; change of date of birth; and change of given name. Currently EmployerDirect does not include all data which affects a member s contributions and benefits. Therefore you will need to continue to send an to ESSSuper for the following changes to an employee s member record: taking leave without pay (LWOP) of 29 consecutive days or more; the reason for the LWOP which can be parental, due to sickness or injury, in receipt of WorkCover or TAC payments, or normal/other which includes any other reason; effective date and time fraction after returning to work after a period of LWOP; commencement of a new employee who has transferred from another ESSSuper approved employer agency and is an existing ESS DB member; commencing or ceasing a period of secondment (with another employer); and details of Purchased Leave such as the start and end date, and the value of the Purchased Leave such as 48/52, etc. If you are able to accurately provide the above information in your regular contribution submission, please advise ESSSuper and we will liaise with you to incorporate the additional data elements. Note: Victoria Police do not need to provide Purchased Leave details, as they have configured their systems to report Purchased Leave to ESSSuper in the required form, which is a reduction in time fraction with no change to superable salary. Refer to section titled Purchased Leave. If a member is ceasing work, transferring to another ESSSuper approved employer agency or exempting out of the scheme, you will need to lodge a cessation advice using the ESSSuper On-Line Cessation facility (through EmployerDirect). 12

15 Member service history Time fraction changes As a member s time fraction directly affects both the member and employer contribution amount as well as the member s benefit entitlement, any changes to time fraction should be reported via EmployerDirect as soon as it occurs. The new time fraction and effective date is required. All large employers should have set up a system to automatically feed any time fraction changes from their payroll system into EmployerDirect, so that no manual input is required. A small employer will need to manually input the new time fraction and effective date into EmployerDirect during the pay cycle when the change occurs. If a member s time fraction hours fluctuates every pay cycle due to the nature of their work, there is no need to report every change. Instead an employer can estimate an average time fraction and periodically review this average to ensure it remains accurate. For the effect of the time fraction on a member s contribution amount, please see Section 3 Member Contributions in this manual. Purchased leave employment details Many public sector employers allow their staff to apply for Purchased Leave, also called Variable Leave. This allows the person to work less than 52 weeks per year. The employee receives a salary equal to the period worked (e.g. 48 weeks instead of 52 weeks) which will be spread over a 52 week period. There is no change to the substantive time fraction of the employee. The employer s payroll record will normally show no change to the substantive time fraction and a reduction to the salary. However, for defined benefit scheme members, treating Purchased Leave as a salary reduction instead of a time fraction reduction has a negative impact upon benefit entitlements. Therefore, ESSSuper has determined to treat Purchased Leave as a time fraction reduction with recognition of the full-time equivalent salary. Employers with only a few members should manually update EmployerDirect to show the reduced time fraction and the effective date when Purchased Leave commenced. The superable salary that is reported to ESSSuper should not be reduced. When Purchased Leave ceases the time fraction should be reset to the full value. Victoria Police have configured their reporting system to report Purchased Leave to ESSSuper in the required format, which is a reduction in time fraction with no change to superable salary. Other large employers are encouraged to do the same. If this is not possible please contact ESSSuper to implement an alternative solution. Contribution deduction amounts - purchased leave The employer should reduce the member and employer contribution deduction amounts by a pro-rata amount for any member commencing Purchased Leave. Similarly, when ceasing Purchased Leave, the member and employer contribution deduction amount should be increased by a pro-rata adjustment. Example - Purchased leave A 5.9% full-time contributor, participates in Purchased Leave at 48/52. The member s full-time equivalent superable salary is $80,000 and time fraction is full-time. The member s full-time fortnightly contribution deduction amount of $ must be reduced to $ due to Purchased Leave. MSS x MCR x MTF x PL x NDP / NDY $80,000 x 5.9% x 1.0 x 52/52 x 14 / = $ per fortnight $80,000 x 5.9% x 1.0 x 48/52 x 14 / = $ per fortnight When the member ceases Purchased Leave the member deduction amount must be increased to $ providing the other components have not changed. 13

16 Paid leave (Annual leave, Long service leave (LSL) and Paid sick leave) We do not require notification of any periods of paid leave (this includes annual leave, LSL, paid sick leave, etc.). Normal contributions are payable during periods of paid leave. The leave is treated as normal service for benefit purposes. If the member is paid in advance, you need to deduct the total contributions for the total period of leave from that payment, and remit that amount to us for the payroll cycle. If annual leave or LSL is taken at half pay, the employer should not record a change in hours worked (time fraction). Therefore member and employer contributions are payable at the full rate that previously applied. For example, a member who works four days per week (time fraction 0.8) takes LSL at half pay, then contributions must be deducted at the 0.8 rate. Unpaid leave Unpaid leave due to Illness or Injury The governing rules of the scheme require any period of sick leave without pay, excluding carer s leave, to be treated as normal service for superannuation purposes. Generally a member will apply to ESSSuper for a disability benefit if they are suffering from a long-term illness or injury. In the event an application is not submitted or approved, both member and employer contributions are expected. As the member is not receiving any pay, he or she will fall into arrears for their own contributions. The employer must recoup the outstanding member contribution arrears when the member returns to work, unless ESSSuper has agreed to an alternative repayment plan. ESSSuper will be able to provide the employer with the arrears amount. If the member does not return to work, any outstanding member contributions will be deducted from the member s benefit entitlement. The employer must advise ESSSuper of any such period of LWOP so that we can record the details on the member s record. We will also write to any contributing member to advise of the contribution arrears. If an employer records unpaid carer s leave as unpaid sick leave, ESSSuper will only recognise unpaid sick leave as service if it is the member who is sick or injured. Therefore unpaid carer s leave of 29 consecutive days or more should be reported to ESSSuper as normal LWOP. Unpaid leave while in receipt of TAC payments Similar requirements to sick leave without pay apply to a member who is on unpaid leave and receiving TAC payments. See above section for full details. Unpaid leave due to WorkCover The governing rules of the fund requires any period of time that a member is in receipt of WorkCover payments to be treated as normal service for superannuation purposes, i.e. as if the member was working. Therefore, member and employer contributions must continue to be forwarded to ESSSuper for the entire period in which WorkCover benefits are being paid. Generally a member will apply to ESSSuper for a disability benefit if they are not working due to WorkCover. In the event an application is not submitted or approved the employer must advise ESSSuper that a member is on WorkCover, so we understand why no OTE values are being provided. We will also write to the member to explain their entitlements and obligations. In the event that the WorkCover benefits are paid to the employee via the employer s payroll and the member is not receiving a disability pension from ESSSuper, the member superannuation contributions must continue to be deducted from the WorkCover payments. In the event that the WorkCover benefits are paid directly to the employee and not via the employer, then the member will fall into arrears for their contributions. The WorkCover insurer will not deduct any member superannuation contributions. 14

17 Unless the member terminates their employment or is paid a disability benefit by ESSSuper, employer contributions must continue to be paid during any period of leave without pay due to WorkCover. Therefore, there is no need for the WorkCover insurance agent to pay superannuation guarantee (SG) payments to ESSSuper. OTE for a member on WorkCover should be nil because WorkCover receipt payments are not regarded as OTE. Superable salary should not be the value of the WorkCover receipt payments, but must be the salary for the member s classification or grade of employment. Therefore, for a member on WorkCover, we require the annual salary increases applicable to their classification or grade of employment. Contributions and benefits are based on these salaries. Unpaid leave due to parental purposes The governing rules of the scheme require any period of leave without pay due to parental purposes to be treated as normal service for superannuation purposes for up to 12 months for each period of confinement. You must advise ESSSuper of any periods of LWOP due to parental purposes. ESSSuper will set the member contribution rate to nil percent for the period up to a maximum of 12 months and will write to the member to advise of their entitlements. A member will be covered for death and disability for such period. Therefore there is no need for a member to pay a 2% premium for the period, up to a maximum of 12 months for each confinement. Employer contributions must continue to be paid during such period, up to a maximum of 12 months for each confinement, because the time period is treated as service for superannuation purposes. Unpaid leave due to other reasons (LWOP) Unpaid leave due to any reason other than sickness, TAC, WorkCover or parental, is treated as LWOP for superannuation purposes depending on the time period as follows: Any consecutive period of 29 days or more is treated as LWOP; and Any consecutive period of less than 29 days is treated as service. Periods of LWOP affects both the member and employer contribution amount as well as member s benefit entitlements. Therefore all such periods of 29 days or more must be reported by the employer to ESSSuper in the pay cycle when the leave commences. Any period of less than 29 days need not be reported. But, the member contributions must be paid as the period is treated as service. Either the contributions can be collected in advance from the pay cycle when the leave commences or upon return to work. A member on LWOP for 29 days or more has a choice of paying a 2% premium to cover themselves for death and disability. The calculation is as follows: MSS x P x MTF x PL x NDLWOP NDY MSS = Member Superable salary (full time equivalent salary) P = 2% premium MTF = Member Time Fraction NDLWOP = Number of days of LWOP (14 days for a fortnightly pay cycle) NDY = Number of days in an average financial year ( days) Example A member wishes to pay the 2% premium, current salary $80,000, current time fraction 0.5, LWOP for six months from 1 January to 30 June. 80,000 x 2% x 0.5 x 181 days / days = $ The employer should provide the member with the 2% premium costing as well as the form Notification of Leave Without Pay (E111), for the member to send to ESSSuper. Regardless of whether a member pays the 2% premium or not, the employer must advise ESSSuper of the details of the LWOP. 15

18 Currently EmployerDirect does not collect all LWOP data from all employers. Therefore you will need to send an to ESSSuper for the following changes to a member s record: The start date of leave without pay of 29 consecutive days or more; the reason for the LWOP which can be parental, sickness or injury, in receipt of WorkCover or TAC payments, or normal/other LWOP which includes any other reason; and effective date and time fraction after returning to work after a period of LWOP. (Note: Unless otherwise elected by the member, upon returning to work after LWOP, the contribution rate the member was on prior to commencing LWOP should be reinstated). ESSSuper is currently working to enhance EmployerDirect to collect all LWOP data from employers. Unpaid leave due to carer s leave ESSSuper will only recognise unpaid sick leave as service, if it is the member who is sick or injured. If an employer records unpaid carer s leave as unpaid sick leave, it should be reported to ESSSuper as normal LWOP, if it applies for 29 or more consecutive days. Secondment to another employer Secondment is generally a short term arrangement where a member is assigned to another approved employer for a period of no more than 6 months, but can be approved for up to 2 years. An approved employer is one that has been approved as a participating employer in the ESS DB Fund. A member on secondment is required to maintain contribution payments and the secondment period is regarded as service for superannuation purposes. Employer administration of secondments: Both the substantive employer agency and the new employer agency are required to certify in writing to ESSSuper that they have agreed to the secondment of the member. Where normal contributions continue, the salary used for superannuation purposes is the salary of the substantive position of the agency from which the member has been seconded, not the secondment position salary. All salary changes to the substantive position that take place during the period of the secondment must be forwarded to us by the substantive employer agency. If the new employer agency chooses not to pay the employer contributions, the member is deemed to be taking leave without pay and the usual LWOP options and conditions will apply. Transfers between emergency services departments If an operational member resigns from one emergency services department to start work with another emergency services department, the operational member can continue membership of their ESS DB Fund. ESSSuper will recognise the transfer providing: 1. The break in service between transfer is less than 29 days and 2. The new employer has been approved to participate in the defined benefit scheme. If the member is leaving your employment, you must submit a cessation advice using the Cessation Advice On-Line facility (through EmployerDirect). The reason Transfer to Other Agency can be selected. The Cessation Advice On- Line facility can be accessed via our Employer page on the website If the staff member is transferring to your department, the EmployerDirect facility allows you to process a transfer into your agency (see the EmployerDirect User Guide for further details). But you must ESSSuper with the details of the transfer. Transfers to other employers A member is unable to continue their membership of the ESS DB Fund if working for a non-approved employer, unless the Minister for Finance has approved the employer for the purposes of the ESS DB Fund. 16

19 Member salaries Superable salary Salary increases can be input into EmployerDirect individually or in bulk. Bulk entries can only be input if you have mapped EmployerDirect to accept changes via your regular contribution submission. Please contact your Employer Contact Officer on in relation to this matter. Superable salary The governing legislation defines salary as follows: salary means: a. the amount, computed as determined by the Board, of the annual rate of remuneration for the time being payable periodically and regularly to a contributor or a police recruit by an employer excluding any expense of office or uniform allowance, reimbursement of travelling or other incidental expenses and all other allowances which would not ordinarily be payable in respect of every pay period in a year of employment or during the training of the police recruit; or b. in the case of a contributor who is engaged under a contract of employment, salary means the salary for superannuation purposes specified from time to time in that person s contract of employment, notified in writing by that contributor s employer to the Board and which is approved by the Board; For the purposes of the definition of salary: a. in the case of the contributor who is on leave of absence without pay or less than full pay and is not acting as a full-time officer of a union or employee organisation, salary means the salary that the contributor would have received had the contributor not been on leave of absence without pay or less than full pay and not been acting as a full-time officer of a union or employee organisation, or such greater salary as is paid to the contributor by any other employer and approved by the Board; b. in the case of the contributor who is an employee of a union or employee organisation, the salary that the contributor would have received had the contributor not been an employee of a union or employee organisation, or such greater salary as is paid to the contributor by the union or employee organisation and approved by the Board; c. in the case of a part-time contributor, salary means the salary which would be payable at that time to a person in similar employment on a fulltime basis; d. if a contributor s salary is reduced, and the Board agrees that the reduction is not to be taken into account, salary means the greater of: i. the salary of the contributor immediately prior to the reduction; and ii. the actual salary. An employer needs to calculate the superable salary of their members by using the full-time equivalent salary payable for the duties of the person s position. Superable salaries need to be reported to ESSSuper via the EmployerDirect system. Large employers should automate such reporting. Small employers need to update the salary and effective date of change directly onto EmployerDirect during the pay cycle when the change occurs. Superable allowances If an allowance is payable periodically and regularly it should be included in superable salary. If a member is paid an allowance that is not normally payable for the person s job classification, approval of the ESSSuper Board would be required. An employer must report salary data to ESSSuper via the EmployerDirect system. The base salary and allowance can be reported separately or as a total base salary. Once a predetermined method is used to report salary data, the same method must be adhered to, otherwise double reporting of an allowance can occur. Note once an allowance is commuted it forms part of superable salary. 17

20 Higher duties allowance If an employer has members of the ESS DB Fund (emergency services employees) and the state super schemes (public sector employees), please note the treatment of higher duties varies between the two types of schemes. For ESS DB Fund members, ESSSuper Board policy is that higher duties can be recognised as superable salary providing the higher duties have been performed continuously for a minimum period as determined by the employer. If no minimum has been set by the employer, then a minimum of 12 months continuous payment is to apply. For Victoria Police members, Section 8 of the Victorian Police Manual requires sworn employees acting in higher duties for a continuous period of two years to apply to ESSSuper and their employer to have their higher duties salary recognised for superannuation purposes. Higher duties are not reported to ESSSuper unless a member has lodged a request to their employer for their higher duties salary to be recognised for superannuation purposes. Upon receiving the necessary approval, the employer must notify ESSSuper of the approval and the value and effective dates of the higher duty salaries. Recognition of the higher duty salary can be backdated to the commencement of the higher duties. If the higher duty salary is backdated, both employer and member contributions are required to be paid on the higher duty salary from the date the higher duties commenced. In the event that different levels of higher duties are paid during or after the qualifying period, any large increase in the higher duties cannot be recognised unless the larger amount is received for the minimum period. For example a member receives higher duties of $5,000 for eleven months followed by $15,000 for one month acting in a different position, then only the $5,000 higher duty allowance can be recognised. However, any increase in higher duties due to normal salary increases can be recognised. Backdated salaries In the event where backdated salaries are approved and paid and the employer has not calculated and deducted backdated member contributions, ESSSuper should be advised via . ESSSuper can assist the employer in calculating such member contribution arrears. Executive Officers superable salary The superable salary of an executive officer must be equal to 70 percent of the total remuneration package as set out in the contract of the executive officer. There are exceptions in very limited circumstances. However, if prior to becoming an executive, the officer had a higher superable salary, the officer can lodge an election with the employer to retain the higher superable salary for superannuation purposes. Once an election is made it is irrevocable. Benefit entitlements as well as member and employer contributions are payable on the elected superable salary. 18

21 Cessation of employment When a member ceases employment the employer needs to advise us of the final employment details by submitting a Cessation Advice using the Cessation Advice On-Line facility (through EmployerDirect) on our Employer page on ESSSuper requires a Cessation Advice in order to pay a member their benefit entitlement. In submitting the Cessation Advice the employer representative is required to verify all the details held by ESSSuper are true and correct. The cessation advice will display all member details held by ESSSuper, which are used to identify the member as well as calculate the member s defined benefit entitlement. The employer is required to add, delete or modify any details which are incorrect. Such details include: Member name; Date of birth; Full-time equivalent superable salaries over the last two years; Whether member has participated in Purchased Leave since 23 October 2009; Time fraction (service) history details since the start of employment in emergency services; and Periods of unpaid leave of 29 consecutive days or more. The various reasons for termination of employment can be resignation, age retirement, retrenchment, disability, death, or exemption on or after age 65. Resignation An operational member who ceases employment prior to the minimum retirement age (age 50) is considered for superannuation purposes to have resigned, unless leaving for reasons of disability or death. For non-operational members the minimum retirement age is 55. All terminations of contracts, expirations of contracts and dismissals are treated as resignations for superannuation purposes (unless the member has reached the minimum retirement age, in which case it would be treated as a retirement). Age retirement An operational member who ceases employment on or after the minimum retirement age (age 50) is considered for superannuation purposes to have retired, unless leaving for reasons of disability or death. For non-operational members the minimum retirement age is 55. Retrenchment If a non-operational member takes a Voluntary Departure Package (VDP), a resignation benefit is payable where the member is less than 55 years of age. If a non-operational member receives a Targeted Separation Package (TSP) and is less than age 55, a retrenchment benefit may be payable. If a member is age 55 or more (whether a VDP or a TSP), a retirement benefit is payable. 19

22 Disability retirement (temporary or permanent) ESS DB Fund members have disability cover 24 hours a day, seven days a week regardless of whether they are on or off duty. Three types of disability benefits available to members are: Permanent disability pensions or lump sum benefits A member may qualify for a permanent disability pension or lump sum benefit if they satisfy the following definition: the inability of a contributor or member before the age of 60 years or of a police recruit due to a continuing or recurring injury, disease or infirmity to ever: i. perform his or her duties; and ii. perform any other duties for which he or she is suited by education, training or experience or for which he or she would be suited as a result of retraining as determined by the Board on the basis of reports provided by at least 2 registered medical practitioners appointed by the Board. A permanent disability pension or lump sum will be offered to members suffering from a disability (as defined above) as follows: The pension will be offered to operational members under 55 years or non-operational members aged under 60 years; The lump sum benefit will be offered to operational members aged 55 and over and non-operational members aged 60 and over; Permanent disability pensions are payable for life and are adjusted twice a year in line with movements in the Consumer Price Index; A permanent disability pension cannot commence until the member s services are terminated by the employer. Members may elect to take a lump sum in lieu of receiving a permanent disability pension. An election must be made within the three months before the member s 60th or 65th birthday. The lump sum is based on the member s benefit multiple accrued at the date of disablement and the current equivalent salary of their former position at the date of electing to take a lump sum. In this case ESSSuper will require the employer to confirm salary data. Alternatively the Board may pay a lump sum if: ESSSuper no longer considers the member to be disabled; or A member is gainfully employed; or The Board cancels the pension eg. where a member has substantial income from alternative gainful employment. Temporary pensions A temporary pension may be payable in some cases where a member has applied for a disability benefit, but where it appears that he or she is likely to substantially recover from the injury, disease or infirmity. Members paid the temporary pension are deemed to be on leave of absence without pay and in such cases employment does not need to be terminated. A temporary pension is initially payable for a first limited period of up to 12 months before being reassessed. Ill health retirement lump sum benefits The ill-health retirement lump sum benefit may be payable where the medical evidence indicates: a continuous or recurring impairment of the health of a contributor which is due to a physical or mental incapacity, bodily injury, illness or disease, which in the opinion of the Board; is not a disability, and is likely to be adversely affected if the contributor remains in his or her employment or returns to employment with an employer, and does not preclude the contributor from seeking alternative employment, and has not been incurred or inflicted for the purpose of obtaining a benefit. 20

23 An ill health retirement lump sum benefit cannot be paid until the member s services are terminated by the employer. We may determine that a person is eligible for a disability retirement benefit if the member is permanently unable to perform their duties or any other duties for which they are suitable, or are suited by education, training, or experience, or would be suited as a result of retraining. Before a member submits an application for a disability benefit, that person needs to consider, in conjunction with you, all other alternative options. This includes the possibility of alternative duties, retraining or redeployment. Our disability benefit application procedure requires that the employer provide evidence that all these options have been taken into account. A booklet titled ESSSuper Claiming a Disability Benefit can be downloaded from our website by any member considering applying for a disability benefit. The member would be required to complete an Application for Disability Benefit form. ESSSuper would contact the employer for employment information. If a member is found to be disabled within the meaning of the governing rules of the scheme, both the member and employer will be notified. The member can then retire due to disability and you must advise us via the Cessation Advice On-Line facility (through EmployerDirect). on our Employer page on Exemption A member is eligible to elect to exempt out of the ESS DB Fund upon reaching age 65. ESSSuper will write to members before reaching age 65 about their right to exempt out of the scheme upon reaching age 65. If a member elects to exempt out of the defined benefit scheme upon reaching age 65, the employer will need to amend their payroll records to close off the ESS DB Fund membership and commence to pay SG contributions to either an ESSSuper Accumulation Plan account or another accumulation scheme of the member s choice. Although the person will not be terminating their employment, the employer is still required to submit an on-line Cessation Advice. The reason for termination of employment should be shown as exemption. When a member becomes an exempt officer, a benefit is calculated using the member s Final Average Salary (FAS) at the date of exemption. A member can claim the benefit at age 65 regardless of their working status. If a member does not elect to exempt out of the scheme at age 65, they remain a member of the scheme until making such an election or reaching age 75. Any member considering becoming an Exempt Officer should telephone our Member Service Centre on and consider obtaining financial advice from a qualified financial adviser. Death On the death of a member, benefits become payable to the member s eligible dependants. In the event of no eligible dependents, a minimum benefit entitlement is payable to the deceased s representative. Once we have received your advice of a member s death, the eligible dependants and/or solicitor will be advised of the benefit amount and further requirements. Our office will contact the deceased member s next of kin to advise the process for claiming a death benefit. Note: Employers are required to provide notification of a member s death via a Cessation Advice. Backdated salary increases for ceased members Benefits in the ESS DB Fund are calculated using a member s Final Average Salary (FAS). Consequently, if a member receives a backdated salary increase after a cessation advice has been submitted, the benefit entitlement will be affected. Therefore, we must be notified via of the affected members and the date and values of the backdated salary increases. ESSSuper will calculate and pay an additional benefit based on the amended FAS. For further advice please call your Employer Contact Officer on

24 Employer assistance We provide the following services to help you in meeting your obligations: Employer Contact Officers Our contact officers are your personal point of reference for answering all general financial information or specific defined benefit schemes enquiries. Our hours of business are from 9.00am to 5.00pm weekdays and we can visit you on site to discuss any matter relating to superannuation administration including EmployerDirect data transfer issues. For assistance, please telephone your Employer Contact Officer on EmployerDirect For information on the use of EmployerDirect, please refer to the EmployerDirect User Guide on our employer page on or ring our Employer Assistance Line on Workplace visits Our experienced Employer Consultants can visit your payroll team at your workplace to discuss any superannuation issues with your payroll staff. Data integrity team Our team provides you with technical expertise relating to the ESS DB scheme, employer and data issues, as well as superannuation rules and regulations. We can be contacted via at or by calling our Employer Assistance Line on ESSSuper website Our employer page on contains the latest employer related information, as well as all current forms and documents relating to the ESS DB scheme as well as our other schemes. 22

25 Member services We provide the following services to help your members understand their rights and obligations. Workplace visits Our experienced Member Education Consultants can visit your workplace for one-on-one interviews with your staff or conduct group seminars on member superannuation issues. Retirement seminars Our Member Education Consultants host free pre and post retirement seminars. We also provide individual information to help your members plan for their retirement. To arrange a visit or seminar call our Member Service Centre on Other member Information We provide our members with both general financial advice and information about the ESS DB Fund. Once a year a member will receive their: Annual Benefit Statement; Annual Report; and Member Newsletter. Members can visit our website at for up-to-date information on our services. Member can request information by telephoning our Member Service Centre on Should members wish to know more about their superannuation entitlements, please encourage them to contact ESSSuper. Our experienced Superannuation Consultants provide members with information about their benefits and our available products and services but are not licensed to provide financial advice. If a member requires financial advice that takes into account their personal financial needs and objectives, we recommend they consider an appointment with a qualified financial planner. ESSSuper advisers 1, authorised by Adviser Network Pty Ltd AFSL , can provide members with fee for service (commission free) personal financial advice. For members considering retirement, we offer an interview service. The demand for our pre-retirement interviews is high and appointments can be arranged by telephoning our Member Service Centre on ESSSuper Financial Planners are authorised representatives of Adviser Network Pty Ltd (Adviser Network). Adviser Network holds a current Australian Financial Services Licence No and is responsible for the financial services provided to you. ESSSuper has an arrangement with Adviser Network Pty Ltd to provide financial advice to ESSSuper members. ESSSuper pays Adviser Network a fee for this service. Neither the Board, nor the Victorian Government, guarantee or endorse any recommendations made by Adviser Network, or are responsible for the advice and actions of Adviser Network. 23