What can be contributed to MilitarySuper?

Ancillary contributions include a range of voluntary personal contributions, additional employer super obligations such as Super Guarantee (SG) top-ups, Government contributions and transfers from other super funds.

• Salary Sacrifice

  Salary sacrifice contributions are voluntary contributions classed as employer contributions. However, they don’t count towards the minimum amount Defence is required to pay into super on a member's behalf. When we receive salary sacrifice contributions, we’ll deduct tax at a concessional rate of 15% and report the contributions against your concessional contributions cap (see Contribution limits below). Salary sacrifice is an arrangement between the member and Defence, so they’ll need to contact Defence to set it up.

• Additional personal contributions

  Additional personal contributions are voluntary contributions paid from after-tax salary. As tax has already been paid on these amounts, we won’t apply tax when they’re received. These contributions count towards the non-concessional contributions cap.

  Members can arrange for Defence to pay additional personal contributions, from the member's after-tax salary, or the member can pay them directly to MilitarySuper. To make a direct contribution, a member will need to enclose a cheque, money order or make an EFT payment after completing the Additional Payment Personal Contributions - Deposit form.

• Spouse contributions

  Spouse contributions are contributions a member can make on behalf of their spouse. The member's spouse will have a MilitarySuper interest established on their behalf, and their contributions will be kept in a separate Ancillary account to the member's. If the member makes spouse contributions, the benefit will belong to their spouse and will be payable to them as a lump sum—the member will have no right to the benefit, even if they cease to be the member's spouse. Spouse contributions are paid from an after-tax salary, so we won’t apply tax when the contributions are received. 

  Because these contributions belong to the member's spouse, only they can choose an investment option for them. Spouse contributions will only count towards the member's spouse’s non-concessional contributions cap and not your own. The member's spouse will need to meet a condition of release to be eligible to claim their spouse contributions.

• Transfer amounts

  These are transfers of some or all of a member's existing super benefits from another fund. While a member is contributing to DFRDB or MilitarySuper, they can transfer super from the following:

  • other regulated super funds;
  • approved deposit funds;
  • retirement savings accounts; and
  • the ATO.

  ATO-held super includes lost or unclaimed super and Government contributions such as co-contributions, low income super contributions (LISC) and low income super tax offsets (LISTO).

  If tax has been applied to the transfer amount, we won’t deduct any further tax. However, any previously untaxed portion of the transfer will be taxed at 15% on receipt. A member can arrange a transfer in a number of ways:

  • Transferring funds into MilitarySuper by logging into their myGov account and using the ATO online service. Make sure the account is linked to ato.gov.au.
  • Contacting the current fund to request a rollout to MilitarySuper. The member will need to provide the current fund with the following information about MilitarySuper in addition to their service number or PMKeys number:

  • Scheme: Military Superannuation & Benefits Scheme (MilitarySuper)
  • USI: 50925523120001
  • ABN: 50 925 523 120

  Transfers from self-managed super funds must be paid by cheque.

  Once the transfer has been received and credited to MilitarySuper Ancillary, we’ll send a written confirmation of the transaction.

• Government contributions

  Government contributions may be paid into MilitarySuper Ancillary. 

• Super Guarantee

  Productivity contributions and notional employer benefit are based on a member's super salary. In most cases, these will exceed the minimum requirements of SG. However, members may receive allowances during service that aren’t recognised as part of super salary. If an employer hasn’t paid enough to meet the SG requirements, they will make additional contributions based on the difference between super salary and Ordinary Time Earnings (OTE). These top-up payments will be payable quarterly, and eligibility may vary from one quarter to another