Changing work patterns and your super

Adjust your work pattern to suit your lifestyle and ease into retirement on your terms. This is general information and does not account for your personal circumstances.

Whether you’re thinking creatively about working longer or dipping in and out of the workforce, phasing your retirement gives you flexibility.

Fund rules differ

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Working part time

Changing your work pattern to part time may reduce the amount you and your employer pays into your super. This can impact the future growth of your super benefits.

Your PSS Defined Benefit is calculated taking into account your length of membership, super salary, work hours and rate of contribution. If you have a separate accumulation amount (such as Post 95), this is separate to your Defined Benefit amount and is only subject to investment earnings.

To calculate your final PSS benefit we use your Final Average Salary (FAS), which is generally the average of your salaries on each of your three birthdays before you leave PSS. The salaries are always the full-time equivalent—your FAS is not reduced if you are part time.

We multiply your FAS by your accrued benefit multiple (ABM). Your benefit multiple accrues according to your rate of contribution, length of service, and work hours . Your benefit multiple grows each fortnight with each contribution you make.

If your work pattern changes to part time, your ongoing multiple accrual from your next birthday will be reduced pro-rata according to the approved hours worked on your next birthday. You can switch back and forth between part time and full time depending on your status at your birthday or on membership recommencement.

If you permanently reduce your work hours for health reasons and a Partial Invalidity Benefit is granted, your benefit accrual will continue at the pre-reduction rate—even though your contributions are at a part-time rate. If you’re already part time, you may also permanently reduce your hours, but your benefit will only grow at your part-time rate before the permanent reduction for health reasons occurs.

Returning to Australian Government employment

If you return to Australian Government employment on a full-time or permanent part-time basis with a preserved PSS benefit and your new employer participates in PSS arrangements, you must re-join as a PSS member—provided that you have not opted out of PSS and you meet PSS eligibility requirements.

However, if you return to Australian Government employment on a casual or temporary part-time basis, becoming a PSS member is optional. If you wish to re-activate your PSS account as a casual or temporary employee, you must let your employer know. If you don’t nominate a chosen fund, your super will be automatically attributed to your existing accumulation super fund if you have one (this is known as ‘stapling’), or a new account will be set up as per your employer’s default super fund (which will generally be PSSap for APS employment).

Transition to retirement (TTR) strategy

Transition to retirement (TTR) involves receiving some of your super now as an income stream while still working and contributing to your super. You must have reached age 60 and be under age 65 to use a TTR strategy.

You can’t receive your PSS benefit while you’re a contributing member. However, in limited circumstances, you can cease contributing to PSS and access your benefit as a pension* while remaining employed with the same employer. These include changing to temporary, part-time or casual employment (your employer must agree to this arrangement).

* Your claimed PSS benefit will count towards your Transfer Balance Cap.

For more information read Ceasing PSS membership.

Transition to retirement (TTR) products

There are two CSC products that have been designed to complement your existing PSS benefit and provide you with more flexible options for your super.

If eligible, you can remain a contributing member of PSS and:

apply to join Commonwealth Superannuation Corporation retirement income (CSCri) (we will open a PSSap personal accumulation account to accept and consolidate funds) and take up a transition to retirement income stream; and/or
apply to open a PSSap personal accumulation account (you will be a member of two super schemes) to make salary sacrifice and/or other eligible contributions.

Your circumstances	Eligibility (generally)
You have preserved MilitarySuper employer benefits	You must re-join MiltiarySuper unless you elect to opt out¹
You took a lump sum or pension from your employer benefit and only have a preserved member benefit or ancillary benefit in MilitarySuper	You won't be eligible to return to MilitarySuper, and you'll default to ADF Super unless stapling rules apply or you elect to join another fund of your choice.
You were retired on invalidity grounds and receiving an invalidity pension when you rejoin the ADF²	You can choose to join ADF Super or another fund of your choice. If you don't choose a fund you'll default to ADF Super, unless stapling rules apply.
¹ If you choose to join ADF Super or another fund, you won’t be able to return to MilitarySuper. We’ll hold your MilitarySuper employer benefit until you transition out of the ADF and meet a condition of release, such as your preservation age (see below). Alternatively you can ask us to pay your member and / or ancillary benefit to another super fund.
² Your pension will continue to be paid, unless your level of incapacity for civilian employment is reviewed and your invalidity classification changes. If you’re able to re-join MilitarySuper as a contributing member again, you’ll receive two annual statements until your current period of service ends.

Your Employer Benefit grows differently when it’s preserved. Your productivity contributions⁴ continue to grow according to investment earnings, while the notional Employer Benefit⁵ will grow in line with upwards movements in the Consumer Price Index (CPI). Your Employer Benefit grows via your EBM while you are a contributing member.

If you transition out of the ADF again, your two benefits will be combined into a single MilitarySuper Benefit.

¹Your pension will continue to be paid unless your level of incapacity for civilian employment is reviewed and your invalidity classification changes.

²Employer Benefits generally remain preserved until you reach age 55 and transition from the ADF.

³If you choose to join ADF Super or another fund, you won’t be able to return to MilitarySuper. We’ll hold your MilitarySuper Employer Benefit until you transition out of the ADF and meet a condition of release such as your preservation age. Alternatively, you can ask us to pay your Member and/or Ancillary Benefit to another super fund.

⁴Productivity contributions form part of your employer-financed benefit. The Commonwealth will pay 3% of your gross fortnightly salary into your MSBS as productivity contributions.

⁵Notional Employer Benefit is calculated by multiplying your Employer Benefit (based on years of service) by your final average salary.

Maximum Benefit Limits (MBL)

There are two types of MBLs: the lump sum MBL and the pension MBL. If you reached a MBL¹ during a previous period of MilitarySuper membership, you may be eligible to contribute to the scheme again.

If you reached your lump sum MBL and continued paying member contributions, you can contribute again and still have the option to cease at any time.

If you reached your lump sum MBL and elected to stop paying member contributions, you can’t re-commence paying contributions upon re-joining MilitarySuper.

Your pension MBL only relates to the current period of service you are undertaking. A new pension MBL applies for each period of service, even if you previously attained your pension MBL and were required to cease paying contributions.

For more information read MilitarySuper Maximum Benefit Limits (MBLs).

¹There are limits to the amount of contributions you can make to your pension MBL or lump sum MBL.

Benefits of CSCri
Benefits of PSSap

Benefits of CSCri

Receive some of your super as income while still working, and have contributions made into your account.
Get tax-free income payments from age 60 (with concessional treatment before age 60), provided you supply us with your tax file number.

For more information read Join CSCri.

Before making a decision, read the CSCri Product Disclosure Statement (PDS) and Target Market Determination (TMD).

How to access CSCri

Read the CSCri Product Disclosure Statement (PDS), Target Market Determination (TMD) and the Financial Services Guide.
Complete the Apply for a CSC retirement income form.
If you wish to make salary sacrifice and/or other eligible contributions into a PSSap Ancillary account, read the PSSap Product Disclosure Statement (PDS) and the Financial Services Guide. Then complete the Apply to join PSSap as an Ancillary Member form.
Instruct your employer to deduct your nominated amount from your regular pay (and stay within your annual contribution limits).
To roll over other super to your PSSap Ancillary account, complete the PSSap Transfers form.
When all your funds are consolidated into PSSap or we receive your single source starting amount, and your application has been accepted, we will set up your CSCri account.
You will receive a welcome email or letter with your CSCri account details.

Benefits of PSSap

Make non-APS superannuation guarantee contributions
Make salary sacrifice contributions
Rollover (transfer) super from other funds (including Post 95 transfer amounts from PSS) [link]
Make personal and other eligible contributions
Invest in one (or more) of four investment options
Access lifePLUS cover

How to access PSSap

If you’ve considered your options or obtained financial advice and decided that a PSSap account is appropriate for you, you can apply online to open a personal accumulation account.

CSS benefit options

The 54/11 option (deferred benefit)

If you choose to resign at least two calendar days before your 55th birthday, and apply for your CSS retirement benefit, your benefit will be calculated differently than if you wait until after you turn 55 to retire. This is commonly known as the 54/11 option.

For more information read Access my super: The 54/11 option.

If you have not reached your minimum retiring age (generally age 55)

When you cease your CSS contributory membership* without ceasing your employment, (and you have not reached preservation age) you can preserve (leave) your benefit in CSS.

When you reach your preservation age, you can claim your Deferred Benefit and start receiving your CSS deferred age retirement pension—even if you are employed by the same employer.

Any lump sum component of your benefit must be rolled over until your employment ceases. It is a condition of release that you take your benefit as a pension if you are still employed by the employer that contributed to the fund.

As a CSS member you can make basic contributions equal to 5% of your salary.

If you have reached your minimum retiring age (generally age 55)

When you cease your CSS contributory membership without ceasing employment (provided you have also reached your preservation age*), you can immediately claim and start receiving your CSS age retirement pension.

Any lump sum benefit must be rolled over because cashing restrictions only allow you to take your benefit as a pension if you are still employed by the employer that contributed to the fund.

*Different arrangements may apply for members who have a minimum retirement age that is less than age 55. For more information call us on 1300 000 277.

Preservation age

Your date of birth	Your preservation age
Before 1 July 1960	55 years
1 July 1960 to 30 June 1961	56 years
1 July 1961 to 30 June 1962	57 years
1 July 1962 to 30 June 1963	58 years
1 July 1963 to 30 June 1964	59 years
After 30 June 1964	60 years

If you cease contributory membership after age 55 but before age 65 (Postponed Benefit)

You can postpone all or part of your benefit if you are made redundant or retire on or after reaching your minimum retiring age, but before reaching age 65. However, you can only do this if you cease CSS contributory membership and have not retired from the workforce.

To postpone your benefits, you must provide a statement that you will not be retiring from the workforce.

For more information read Age retirement and Redundancy.

To claim your Postponed Benefit when you have retired from the workforce, contact us to obtain a Benefit Estimate and complete our Postponed Benefit form.

Postponed Benefit options

Postpone your standard CPI indexed pension and productivity component and take your member component up to your cashing restrictions limit as a lump sum with the balance (if any) rolled over to an eligible rollover fund.
Postpone your standard CPI indexed pension and the productivity component and take your member component immediately as additional non-indexed pension.
Postpone all your benefits.

Payment of a Postponed Benefit

A Postponed Benefit is not payable until the earlier of:

the date you turn age 65 (regardless of your working status);
the day on which you provide us with a statement that you have retired from the workforce (you must have also met your preservation age);
the day we approve your retirement on the grounds of Total and Permanent Incapacity (TPI); or
if you die before retiring from the workforce (and payment is made to an eligible spouse and/or children)

We calculate your Postponed standard pension according to:

your age (in completed years) at the date your benefit is payable;
the length of your contributory membership at the time you ceased to be a CSS contributor; and
the super salary at the time you ceased to be a CSS contributor (updated by the Average Weekly Ordinary Time Earnings ) index.

Your postponed member and productivity components will continue to grow in line with the earning rate of the fund (according to any investment choice you make) until the date your Postponed Benefit is paid.

If you are a former Provident Account member and postpone your total benefit and claim this after age 60, you can convert your benefit to a lump sum of three times the postponed value of your basic contributions and fund earnings. You will also receive a lump sum of the productivity component and any supplementary contributions and fund earnings.

The amount of additional pension you can take will be restricted to a percentage of your updated salary. Any excess amount will be refunded to you as a lump sum.

How to claim

If you’re ceasing your CSS membership without ceasing your employment, complete our Cessation of scheme membership form.

If you’re claiming your Deferred Benefit and you haven’t ceased employment with the employer that contributed to the fund, complete our Deferred Benefit—continuing with same employer form.

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