CSC products are designed to help you meet your goals
Ancillary memberships and accounts may give you access to more flexible contribution and investment options.
Another option in addition to your PSS account
Opening an accumulation account may give you access to more flexible contribution and investment options.
Please select your scheme so we can display the right information for you:
- ADF Super
- CSCri
- CSS
- DFRDB
- MilitarySuper
- PSS
- PSSap
Relevant content will appear after you select a scheme above.
Another option in addition to your CSS account
Opening an accumulation account may give you access to more flexible contribution and investment options.
This information is only applicable to MilitarySuper, DFRDB, PSSap, PSS and CSS. For more information on ADF Super please see our Superannuation page.
Key features of a PSSap membership
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Features |
What you can do |
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You can make contributions and transfer super from other funds to PSSap |
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You can make an investment choice |
Choose one or a mix of up to four investment options from the following:
Note, you have to pick an investment option when you join. |
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You'll enjoy low fees and costs* |
*If your account balance is less than $6,000 at the end of the financial year, certain fees and costs charged to you in relation to administration and investment are capped at 3% of the account balance. Any amount charged in excess of that cap must be refunded. |
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You can make investment switches |
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We'll keep you informed, and you can call us |
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Need to know
Your CSS/PSS employer can’t contribute to PSSap
If you are a CSS or PSS member, your employer can’t make super guarantee (SG) contributions to your PSSap account.
However, if you have an employer that isn’t eligible to contribute to PSS or CSS, they can pay SG contributions into your PSSap account.
Note: We will close your PSSap account if no contributions or rollovers from other super funds are paid into it within the first 60 days. To keep your account open, pay a contribution within the first 60 days via BPAY.
How we work out your final benefit
We work out the final benefit for PSSap customers in the following way.
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We add |
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Then subtract |
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To come up with |
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Read more about ancillary membership
Do you know what your CSS account offers?
As a CSS member, it's important you understand the benefits of this scheme.
If you’d like to learn more about your super, you can start with our video education resources. If you have questions, contact us at members.aps@contact.csc.gov.au or call us on 1300 000 277.
Do you know what your PSS account offers?
It's important for our PSS members to understand the benefits of the scheme.
Your contribution rate into PSS can significantly impact the Indexed Lifetime Pension you may receive at retirement.
This table shows the way different rates of personal contributions can impact the Pension as a percentage of Final Average Salary.
View Lifetime Pension Table
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Retire at Age 55 |
Retire at Age 60 |
Retire at Age 65 |
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Note: The above is a simplified example based on full-time employment with the APS. It only shows how the Pension is impacted by personal contributions. It is based on a number of assumptions and does not consider other factors which would also affect the Pension, including, for example:
If you'd like to know more about how you can grow your PSS benefit, visit our Additional Contributions page. |
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10 yrs contributory service |
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0% Contribution Rate |
9% |
10% |
11% |
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5% Contribution Rate |
18% |
19% |
21% |
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10% Contribution Rate |
22% |
24% |
26% |
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20 yrs contributory service |
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0% Contribution Rate |
18% |
20% |
22% |
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5% Contribution Rate |
35% |
38% |
42% |
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10% Contribution Rate |
48% |
52% |
57% |
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30 yrs contributory service |
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0% Contribution Rate |
28% |
30% |
33% |
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5% Contribution Rate |
53% |
57% |
63% |
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10% Contribution Rate |
73% |
80% |
88% |
An ancillary account is a great way for members to grow their super without impacting their DFRDB retirement benefit. All DFRDB contributing members have the ability to take advantage of this by:
- Consolidating all of your super into one fund
- Making additional pre-tax and post-tax contributions
- Choice of 4 investment options
An ancillary benefit is a great way for members to grow their super without impacting their defined benefit. All MilitarySuper contributing members have the ability to take advantage of this by:
- Consolidating all of your super into one fund
- Making additional pre-tax and post-tax contributions
- Choice of 4 investment options
‘Ancillary contributions’ describe a range of voluntary contributions or transfers contributing members can make to MilitarySuper to build their final retirement benefit. You can contribute these amounts for your own super or on behalf of your spouse.
Preserved benefit members cannot make ancillary contributions.
MilitarySuper offers five types of ancillary contributions:
- Co-contributions
- Transfer (or roll in) amounts
- Salary sacrifice
- Additional personal contributions
- Spouse contributions.
MilitarySuper cannot accept some contributions if we don’t have your tax file number.
Please also keep your super contribution limits in mind when contributing.
Ancillary contributions comprise a separate retirement benefit for current DFRDB contributing members. Your ancillary benefit accrues as accumulated interest and fluctuates in line with scheme earnings. Ancillary contributions do not attract or add to your employer benefit in any way.
‘Ancillary contributions’ describe a range of voluntary contributions or transfers contributing members can make to a MilitarySuper Ancillary account to build their final retirement benefit. You can contribute these amounts to your own super or on behalf of your spouse.
Preserved benefit members cannot make ancillary contributions.
MilitarySuper accepts six types of ancillary contributions:
- Government contributions, including co-contributions and low income contributions
- Transfer (or roll in) amounts
- Salary sacrifice contributions
- Additional personal contributions
- Spouse contributions
- SG/OTE amounts
MilitarySuper cannot accept some contributions if we don’t have your tax file number.
Please also keep your super contribution limits in mind when contributing.
Ancillary contributions comprise a separate retirement benefit for contributing DFRDB members. Your ancillary benefit accrues as accumulated interest and fluctuates in line with MilitarySuper scheme earnings. Ancillary contributions do not impact the calculation of your retirement pay in any way.
What does PSSap offer?
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Make non-APS superannuation guarantee contributions
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Make salary sacrifice contributions
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Rollover/transfer super from other funds
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Make personal and other eligible contributions
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Access PSSap’s lifePLUS cover
What does PSSap cost?
What are the risks of investing in an accumulation super fund like PSSap?
Investment Options
You can choose to invest in a single option or split your investment strategy across multiple options. The risk profile for each option can be found below.
Before making any decisions please read the PSSap Investment options and risk booklet available on our website or seek financial advice.
As a PSSap member, you will have access to four different investment options:
Cash
Our Cash Option reduces risk by investing all your funds in cash assets.
Income focused
This option may be suitable for those who prefer less risk. The minimum suggested timeframe for holding this option is five years.
Balanced
This option may be suitable for those prepared to take more risk in exchange for potentially higher returns on their investment over the medium-to-long term. The minimum suggested timeframe for holding this option is 10 years.
Aggressive
This option may be suitable for those prepared to take more risk in exchange for potentially higher returns on their investment in the long-term. The minimum suggested timeframe for holding this option is 15 years.
Insurance
If you join PSSap, you have the option to apply for Death, Total and Permanent Disablement and Income Protection through PSSap lifePLUS insurance. PSSap lifePLUS offers cover that is not available in your CSS. Insurance cover is subject to eligibility criteria. Further information can be found in the Insurance and your PSSap Super booklet.
Insurance
If you decide to join PSSap, you have the option to apply for Death, Total and Permanent Disablement and Income Protection through PSSap lifePLUS insurance. PSSap lifePLUS offers cover that is not available in your PSS. Insurance cover is subject to eligibility criteria.
PSS also provides you some protection and you may be entitled to increase the amount you are covered for on death or invalidity by purchasing Additional Death and Invalidity Cover (ADIC). To find out more about what your PSS offers, visit the Insurance and Cover page on our website.
Do you need more information?
We’re here to help, if you have any questions about PSSap email us at members@pssap.com.au or call us on 1300 725 171.
If you have questions about your CSS account you can contact us at members.aps@contact.csc.gov.au or call us on 1300 000 277.
After you have considered your options
If you’ve considered your options or had obtained financial advice and decided that PSSap is appropriate for you, click the button below to go to the Application form.Do you need more information?
We’re here to help, if you have any questions about PSSap email us at members@pssap.com.au or call us on 1300 725 171.
If you have questions about your PSS account you can contact us at members.aps@contact.csc.gov.au or call us on 1300 000 377.
Want to learn more?
Keep reading to learn about the key features of PSSap membership
Key features of a PSSap membership
|
Features |
What you can do |
|
You can make contributions and transfer super from other funds to PSSap |
|
|
You can make an investment choice |
Choose one or a mix of up to four investment options from the following:
Note, you have to pick an investment option when you join. |
|
You'll enjoy low fees and costs* |
*If your account balance is less than $6,000 at the end of the financial year, certain fees and costs charged to you in relation to administration and investment are capped at 3% of the account balance. Any amount charged in excess of that cap must be refunded. |
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You can make investment switches |
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We'll keep you informed, and you can call us |
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Need to know
Your CSS/PSS employer can’t contribute to PSSap
If you are a CSS or PSS member, your employer can’t make super guarantee (SG) contributions to your PSSap account.
However, if you have an employer that isn’t eligible to contribute to PSS or CSS, they can pay SG contributions into your PSSap account.
Note: We will close your PSSap account if no contributions or rollovers from other super funds are paid into it within the first 60 days. To keep your account open, pay a contribution within the first 60 days via BPAY.
How we work out your final benefit
We work out the final benefit for PSSap customers in the following way.
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We add |
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Then subtract |
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To come up with |
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Two of the most common contributions into a PSSap account are:
Salary sacrifice
What are the benefits of salary sacrificing?
Salary sacrifice contributions are also known as 'concessional' or 'before-tax' contributions, and are taxed at 15% on entry to your account. This means you could end up paying less tax on salary sacrifice contributions than you would pay if you took that same amount as ordinary income.
Does it mean I get paid less each fortnight?
If you salary sacrifice super contributions, you will have less take-home pay each fortnight. However, this may be a tax effective way to save for your retirement. If your personal tax rate is greater than 15%, the amount going into your super may be greater than the amount your take home pay is reduced by. You can also benefit from the effects of compound interest on the contributions you make into your super account.
The amount you decide to contribute is entirely up to you, so you can make sure it’s affordable and within your budget. It is important to remember that, subject to carry-forward contributions, concessional contributions are capped at $27,500 per year (2023–24 financial year). If contributions exceed your cap, you may have to pay additional tax based on your marginal tax rate.
While you are contributing to PSS, you will have notional Defined Benefit Contributions that count towards your $27,500 concessional cap. We’ve got a concessional cap estimator to help you estimate the amount you can salary sacrifice in the current financial year. The estimator can be found in CSC Navigator.
Things you need to know about salary sacrifice contributions
- The higher your income tax rate, the more benefit you get. The benefits for those earning less than $45,000 per year are limited.
- As noted above, there is a cap on before-tax super contributions. The contribution cap applies across all superannuation accounts you hold, which includes PSS Defined Benefit Contributions. See more information on (both the concessional and non-concessional) contribution caps via the Australian Tax Office website.
- Your employer may also have a cap on the amount you are allowed to salary sacrifice. Be sure not to exceed this amount.
- You should talk to your employer to make sure that you understand whether salary sacrificing amounts into super will impact on any other element of your remuneration.
- Contributions into super generally must remain within super until you meet a condition of release under superannuation law, for example, when you retire and reach preservation age. You need to weigh up the costs and benefits of salary sacrifice, taking into account your objectives, financial situation and needs, before making any financial decisions regarding your super.
Personal Contributions
Personal contributions, also known as 'after-tax' or 'non-concessional' contributions, are not taxed when deposited into your super account—this is because, generally, these contributions come from sources that have already been taxed, for example, your ordinary income. You may consider this type of contribution for a number of reasons. For example, if:
- you have reached your concessional (‘before tax’) contribution cap (see above)
- your taxable income is not high enough to realise the tax benefits of a concessional contribution
- your estimated Defined Benefit Contributions is subject to change during the year, and you don’t want to risk exceeding the concessional contribution cap by making salary sacrificed contributions.
However, there is also a cap on the amount of non-concessional super contributions you can make each year. The non-concessional cap varies, depending on your age and super balance. If you exceed your cap, you may be required to pay tax on the excess at the highest marginal tax rate.
Claiming a tax deduction
If you make a personal (after-tax) contribution to your PSSap account, you may be able to claim a tax deduction on your next income tax return subject to certain conditions, including the provision of a valid notice of intent to claim, the contributions are still in your account—e.g. you haven’t rolled them out, or used any of the contributions to open a retirement pension income account.
Any contributions claimed as a tax deduction will have the same tax treatment as salary sacrificed contributions—i.e. they will have 15% tax deducted, and be counted towards your concessional (before-tax) contributions cap. You should keep this in mind if you are also making concessional contributions to your superannuation, as you may risk exceeding the concessional contributions cap.
More information about how to claim a tax deduction can be found on the Australian Tax Office website.
Below is an example of the tax implications of making a concessional contribution to your superannuation account:
- A PSS member has an annual taxable income of $95,000 and decides to salary sacrifice $5,000 of that income into their PSSap account. This reduces the member’s take-home pay by $5,000 (the salary sacrificed contribution) to $90,000 per annum.
- The $5,000 contribution is taxed in the PSSap fund rather than in the hands of the member as ordinary income.
- $5,000 * 32.5% = $1,625
- $5,000 * 15% = $750
- Windfall gain: $875
If personal (after tax) contributions are treated in the same way as salary sacrifice, why would I claim contributions as a tax deduction?
Depending on your personal circumstances, there are a number of reasons to claim a tax deduction on non-concessional super contributions instead of making contributions through a regular salary sacrifice arrangement. Reasons you might want to do this include:
- If you’re unsure if you can afford to salary sacrifice on a regular basis into super, you may prefer to make a once-off lump sum contribution when you know you can budget for it.
- You want to maximise your contributions under the concessional contributions cap, but your Defined Benefit Contribution amount is not calculated until after 30 June and you are unsure how much you can contribute before exceeding the cap. Remember that we have online estimators to help you estimate this value).
- Your employer processes salary sacrifice payments using a third party that charges a fee on each transaction processed. You will have to contact your employer to find out what, if any, fees are charged on salary sacrifice arrangements.
Protecting your future
If you're unable to work for any reason, there are many ways that CSC can help you and your family.
Contributing PSS members* have access to partial invalidity, invalidity retirement, and death benefits at no extra cost. These are superannuation benefits, rather than insurance, so you are generally covered when you become a PSS member.
You may be entitled to increase the amount you are covered for on death or invalidity by purchasing Additional Death and Invalidity Cover (ADIC). ADIC is available to contributing members who cannot achieve the maximum death and invalidity coverage that would be available through the PSS.
The cost of ADIC is also subsidised by your employer at varying rates, depending on your personal risk profile.
To learn more about ADIC and the cover provided by your PSS, see our ‘Insurance and cover page’.
*Exceptions apply if you are over the age of 60 or classified as a Limited Benefits Member
I have my PSS, so why would I need additional insurance?
As a contributing member of PSS, you can access flexible Death, Total and Permanent Disablement and Income Protection through lifePLUS choice if you join PSSap as an Ancillary member. PSSap lifePLUS offers cover that is not available in the defined benefit schemes.
PSSap lifePLUS death and TPD insurance is payable in addition to death and invalidity benefits and can assist to structure insurance arrangements by:
- As a PSSap member, you also have the option to complete a Binding Beneficiary Nomination that will allow you to choose the distribution of death benefits of your PSSap account balance, including any proceeds of your insurance cover.
What’s the difference between my PSS Invalidity benefits and Income Protection?
Your PSS Invalidity benefits provides payment if you are retired on invalidity grounds by your employer. If your permanent invalidity is approved by CSC you will be paid an amount based on the value of the benefit accrual you would have received if you had worked to age 60. You can elect to take this as a pension, or a combination of a pension and lump sum. Benefits may also be payable if you run out of sick leave while your invalidity retirement application is being assessed (pre-assessment payments), or if you need to reduce your working hours or classification because of a permanent medical condition (partial invalidity pensions). If you would like to know more about these benefits, visit our Insurance and cover page.
PSSap lifePLUS Income Protection provides an income supplement when you are temporarily unable to work due to sickness or injury. lifePLUS Income Protection may also cover the cost of rehabilitation programs to help you get back into the rhythm of things again. Our focus on rehabilitation post-injury allows us to support you through:
- Fitness and coaching to get you back to work
- Workplace assessments to identify solutions and equipment to help you transition and thrive at work
- Skills and capability improvement
- Career guidance in exploring other options if you can’t perform your old role.
Key features of a PSSap membership
|
Features |
What you can do |
|
You can make contributions and transfer super from other funds to PSSap |
|
|
You can make an investment choice |
Choose one or a mix of up to four investment options from the following:
Note, you have to pick an investment option when you join. |
|
You'll enjoy low fees and costs* |
*If your account balance is less than $6,000 at the end of the financial year, certain fees and costs charged to you in relation to administration and investment are capped at 3% of the account balance. Any amount charged in excess of that cap must be refunded. |
|
You can make investment switches |
|
|
We'll keep you informed, and you can call us |
|
Need to know
Your CSS/PSS employer can’t contribute to PSSap
If you are a CSS or PSS member, your employer can’t make super guarantee (SG) contributions to your PSSap account.
However, if you have an employer that isn’t eligible to contribute to PSS or CSS, they can pay SG contributions into your PSSap account.
Note: We will close your PSSap account if no contributions or rollovers from other super funds are paid into it within the first 60 days. To keep your account open, pay a contribution within the first 60 days via BPAY.
How we work out your final benefit
We work out the final benefit for PSSap customers in the following way.
|
We add |
|
|
Then subtract |
|
|
To come up with |
|