1 Saving with SSRSS and This information is based on legislation current at 1 April Save with SSRSS Effective 1 October 2008 the SSRSS stopped accepting applications for membership. The SSRSS schemes continue operating for members in the same manner as previously. You can continue to contribute to your SSRSS scheme and (if eligible) you will continue receiving your matching employer subsidy. The SSRSS subsidy will no longer be payable if you begin receiving an employer contribution to a scheme. SSRSS members can choose to transfer to a scheme at any time. You are no longer able to change from your existing SSRSS scheme provider to another SSRSS scheme provider or (if you are a teacher or principal at a School) to transfer to the Teachers Retirement Savings Scheme. Save with SSRSS and You can remain a member of SSRSS and also join and save with. Your SSRSS accounts will stay within SSRSS and remain subject to the existing SSRSS rules. Table 1: Summary of choices for SSRSS members If you are: You can: If you join as well as SSRSS you will get: A subsidised SSRSS member Continue regular contributions to SSRSS. You will continue to receive your matching employer subsidy (up to 3% (after tax) of your gross base salary). Suspend regular contributions to SSRSS. Your employer contributions will also stop. You can make voluntary contributions to your SSRSS scheme. These payments will not be locked in. You can access your voluntary savings up to twice per scheme year, subject to a minimum withdrawal amount. $1000 kickstart contribution Up to $ tax credit each year, while you contribute. As above, plus: Employer subsidy of 3% (before tax) of gross pay, while you contribute from pay.
2 An unsubsidised SSRSS member Continue or suspend regular voluntary contributions to SSRSS. $1000 kickstart contribution Up to $ tax credit each year while you contribute. Employer subsidy of 3% (before tax) of gross pay, while you contribute from pay. SSRSS member not currently in employment Continue or suspend any voluntary contributions to SSRSS. $1000 kickstart contribution Up to $ tax credit each year while you contribute. Transfer from SSRSS to You can transfer to at any time and your membership of SSRSS will cease. Your SSRSS account balances will be transferred to, and will become subject to the scheme rules. Table 2: Summary of choices regarding transferring from SSRSS to SSRSS In you will get: Transfer to Your SSRSS account balances will be transferred to your chosen or allocated scheme. You will not be able to join SSRSS again. $1000 kickstart contribution Up to $ tax credit each year while you contribute. Employer subsidy of 3% (before tax) of gross pay while you contribute from pay. SSRSS account balances added to your contributions. Changing employment If you are an SSRSS member and change employers, or otherwise commence new employment, then you will be automatically enrolled in unless your new employer is exempt from the automatic enrolment rules. If this occurs then your options will be: 2
3 Table 3: Summary of choices when changing employment SSRSS In you will get: Remain in If your new employer is a participating employer and you continue your SSRSS regular contributions, you will continue to receive the SSRSS employer subsidy (if eligible). If your new employer is not a participating employer, your SSRSS employer subsidy will cease. You may make ongoing voluntary contributions. $1000 kickstart contribution Up to $ tax credit each year while you contribute. If you are ineligible for the SSRSS employer subsidy, or you choose to receive employer contributions instead of SSRSS employer contributions, an employer subsidy of 3% (before tax) of gross pay while you contribute from pay. Opt out of during weeks two to eight of your new job Tell your new employer you want to opt out of. If your new employer is a participating employer and you continue your contributions to SSRSS, then your employer subsidy entitlements (if any) will continue unchanged. Nothing. If your new employer is not a participating employer your employer subsidy will cease. You may make ongoing voluntary contributions. You should consider your options carefully before making any changes to your superannuation arrangements. We suggest you check out the section on Comparison between SSRSS and and relevant investment statements, and talk to a financial advisor, before you make any decisions. 3
4 Table 4: Comparison between SSRSS and SSRSS Eligibility to join Effective 1 October 2008, the SSRSS closed to all new members. Existing members can continue to save in the SSRSS. You can join a scheme if you are: living in (or normally live in) and are entitled to reside permanently in New Zealand, and aged below the age of entitlement to NZ Superannuation. If you are under 18 and want to join, you must contract directly with a scheme provider. Other employees may opt in through their employer. You can join in addition to any other superannuation scheme of which you are a member. Employee contribution amounts The minimum employee contribution rate, while you are employed by a participating employer, is 1.5% of gross base salary. Members can contribute any amount above 1.5% in increments of 0.5%. The minimum employee contribution rate is 3% of gross pay and employed members can contribute 3%, 4% or 8%.
5 Employer contribution amounts If eligible, your contributions are matched by your employer up to a maximum of 3% (after deducting contribution tax) of your gross base salary. If eligible, you will receive compulsory employer contributions at a rate of 3% (before deducting contribution tax) of gross pay. SSRSS employer contributions count towards the compulsory employer contributions. If you are a member of both SSRSS and a scheme you cannot expect to receive employer contributions to both schemes. Government Kickstart There is no Government Kickstart in the SSRSS. The Government pays a lump sum of $1,000 to your account when you first join a scheme. You can withdraw this contribution when you reach your end payment date (the later of the age of entitlement to NZ Superannuation and completing 5 years' membership of a scheme). 5
6 Tax credit There is no tax credit in the SSRSS. For periods during which you reside mainly in New Zealand and are between 18 and your end payment date, a member tax credit matching your contributions up to a maximum of $ a year (which equals $10 per week). You can withdraw these amounts when you reach your end payment date (or earlier in limited circumstances). Parental leave You can backdate your contributions for all or part of the time you are on parental leave. If you make up these contributions within 7 months of returning to work you will be eligible to receive the matching employer subsidy. There is no parental leave backdating facility in. 6
7 Access to funds and lock-in provisions (see also "Other withdrawal options" below) Employee and employer contributions are locked in to the age of entitlement to NZ Superannuation (currently age 65) but can be accessed: if you are fully/partially retiring from State sector employment in the ten years prior to this age, or All contributions are locked in to your end payment date. Your funds can be accessed when you die. from age 50, if you have permanently left State sector employment. Voluntary contributions (all contributions made by you above 3%, or while you are unsubsidised) can be accessed at any time. Your funds can be accessed when you die. Transferring out You can transfer your SSRSS total credit to a scheme at any time. Additionally, once you have left State sector employment you can apply to transfer your SSRSS total credit to an approved locked-in superannuation scheme, in NZ or overseas. You can apply to transfer to another scheme or, if permanently emigrating, to an approved overseas superannuation scheme. 7
8 Other withdrawal options You may be eligible for early access to some or all funds in the following circumstances: You can have early access to some or all funds in the following circumstances: Permanent emigration 1 Permanent emigration 1 Serious Illness / Total and Permanent Disablement First home deposit (if eligible) Significant Financial Hardship. Serious illness First home deposit (if eligible) Significant Financial Hardship. 1 To be eligible for a withdrawal based on emigration you must be able to prove you have emigrated and have resided overseas for at least 12 months. For the total amount of member tax credits will be repaid to the Crown if your withdrawal is based on emigration. As at 1 January 2010 the Government intends that from mid-2010 a scheme member who permanently emigrates to Australia will be prohibited from making a cash withdrawal based on emigration, but will be permitted to transfer their full entitlement (including member tax credits) to an approved Australian superannuation scheme. 8
9 Comparison of total contributions to SSRSS and Here is a table to help you understand how much your contributions to SSRSS or might be, and how much your employer and the Government may contribute to your savings. Note that the compulsory employer contribution to is now subject to the member's marginal rate of Employer Superannuation Contribution Tax (ESCT). Also, from 1 April 2013 the minimum employee and employer contribution rate increases to 3%. If you are an SSRSS member entitled to SSRSS employer contributions, the total amount contributed to SSRSS each year will be the total of your regular contributions and your employer contributions. For SSRSS members, contributions are calculated using your gross base salary. If you are a member entitled to employer contributions, the total amount contributed to each year will be the total of your regular contributions, your employer contributions and the member tax credit (matching 50% of your contributions up to $521.43). The minimum member contribution is 3% of gross pay and the compulsory employer contribution is 3% (before ESCT). You will also receive the $1000 kickstart payment in the year that you join. For members, contributions are calculated using your gross pay, which may be more than your gross base salary. Your gross pay is (with some exceptions) your total salary, including bonuses, overtime or any other kind of remuneration, before tax and other deductions like student loan repayments and child support. In the comparison table below it is assumed, purely for illustrative purposes, that your gross base salary and your gross pay are the same. The figures in the comparison table assume you are a contributing member of either SSRSS or for the whole year. Each 'year' is the 12 months commencing on 1 April that year eg the 2011 year is the period 1 April 2011 to 31 March The table also assumes that if you are contributing to the SSRSS then you are contributing at the rate of 3% of your gross base salary, and that if you are contributing to a scheme then you are contributing at the rate of 3% of your gross pay. Contributions are rounded to the nearest dollar. member tax credits are shown in the total for the year in which they are earned they are actually paid into your account during the following year. Gross base salary Means for: - most SSRSS members - the annual before-tax amount of base salary or wages - a teacher at a school - the sum of the annual before-tax amount of base salary or wages plus permanently allocated salary units - a principal of a school - the sum of the annual before-tax amount of base salary (including supplementary component) plus decile funding. This excludes any fixed-term salary unit and any other allowance or remuneration allocated either through an employer's payroll facility or otherwise. 9
10 Table 5: Comparison of total annual contributions to SSRSS and If you join, you will also receive the $1000 kickstart payment in the first year that you join. Gross salary Scheme and Your regular Your regular Total employer and contribution contributions contributions Government rate fortnightly each year contributions each year 20,000 SSRSS (3%) $23 $600 $600 $23 $600 $795 (3%)* 40,000 SSRSS (3%) $46 $1,200 $1,200 $46 $1,200 $1,511 (3%)* 60,000 SSRSS (3%) $69 $1,800 $1,800 $69 $1,800 $1,781 (3%)* 80,000 SSRSS (3%) $92 $2,400 $2,400 $92 $2,400 $2,201 (3%)* 100,000 SSRSS (3%) $115 $3,000 $3,000 $115 $3,000 $2,531 (3%)* 120,000 SSRSS (3%) $138 $3,600 $3,600 $138 $3,600 $2,933 (3%)* 10
11 * Employer contributions are subject to marginal ESCT rates. Disclaimers The information provided in the comparison table does not constitute investment advice, and none of the State Services Commissioner, AMP or ASB or any employee of the State Services Commission, AMP or ASB accepts any liability for any loss or damage of any kind arising out of the use of, or reliance on, the information provided in the table. The table is intended solely to illustrate the total amounts that will be contributed to each scheme and does not include any returns you may receive from an SSRSS or a scheme. Returns to members are subject to investment and other risks, including loss of income and principal invested, and are not guaranteed. Returns will vary depending on the performance of your chosen investment fund or investment funds. Returns are also subject to fees, which vary from provider to provider. The levels of contributions and, for schemes, the $1000 kickstart payment and member tax credit levels and entitlements are all prescribed by current legislation or government policy and are therefore subject to change. 11
12 Frequently Asked Questions Will the State Sector Retirement Savings Scheme (SSRSS) continue? SSRSS continues for existing members, though it stopped accepting applications for membership effective 1 October Contributions - how much do I have to save? What is the contribution rate for and SSRSS? The minimum contribution rate in SSRSS, while you are employed by a participating employer, is 1.5% of gross base salary (excluding all allowances, overtime and bonuses). There s no maximum contribution rate, you can save as much as you like. The minimum contribution rate in for employees is 3% of gross pay (refer to contributions on the website). You can choose to contribute 3%, 4% or 8%. You can also make voluntary contributions to most schemes. You can apply for a contribution holiday after 12 months of saving to. Refer to table 5 to see how much your contributions to SSRSS or might be, and how much your employer and the Government may contribute to your savings. I can t afford to contribute to both SSRSS and, what can I do? If you are a member of SSRSS and of, you can contribute to both schemes, but you don t have to. Contribute to the scheme that in your view best suits your needs; the main thing is to continue saving for your future. What do I get for being an SSRSS or member? If you are an SSRSS member employed by a participating employer, SSRSS provides a matching employer contribution of up to 3% (after deducting contribution tax) of gross base salary, if you are eligible. If you join, under current policy the Government will make one payment of $1,000 when you start contributing to your account. Member contributions to schemes are also currently matched by member tax credit contributions of up to $ a year (which equals $10 a week) while you are aged between 18 and your end payment date (usually NZ Superannuation entitlement age). Compulsory employer contributions are payable to schemes, if you are eligible, at a rate of 3% (before deducting contribution tax) of gross pay while you are aged between 18 and your end payment date. Can I receive my matching SSRSS employer contribution and the compulsory employer contribution? No. You can be a member of both the SSRSS and, but the matching SSRSS employer contribution and the compulsory employer contribution are payable as alternatives so you will not be eligible to receive a subsidy into both schemes. 12
13 Can I choose to join as an unsubsidised member and remain a subsidised SSRSS member, receiving the SSSRSS employer subsidy of up to 3% (after deducting contribution tax) gross base salary? Yes. You can be a member of both the SSRSS and, but you will not get an employer contribution into both schemes. If you are a subsidised SSRSS member and have chosen to join, your employer (including any SSRSS participating employer you subsequently start work with) will continue to pay the SSRSS employer contribution of up to 3% (after deducting contribution tax) gross base salary, rather than the employer contribution. However, if you prefer, you can choose to receive the employer contribution (if eligible) instead of the SSRSS employer contribution. Can I receive the $1,000 Government kick-start contribution into SSRSS? No. The $1,000 contribution from the Government is only available in a scheme. Can I get the 3% SSRSS contribution paid to instead of to SSRSS? No. Your 3% (after deducting contribution tax) SSRSS employer contribution cannot be diverted to. Member tax credit Will I be able to get the member tax credit if I am only contributing to SSRSS? No. In order to get the tax credit you must be contributing to a scheme or (on a equivalent basis) a complying superannuation fund. The SSRSS is not a scheme or a complying superannuation fund. Member tax credits are locked-in contributions, treated in the same manner as other contributions to the relevant scheme (though with greater restrictions on early withdrawal). Withdrawal benefits - when can I get my money? When can I withdraw my savings from SSRSS? Existing benefit withdrawals available from SSRSS: On reaching your age of entitlement to NZ Superannuation (currently 65 years) In the ten years prior, on full/partial retirement From age 50 on leaving State sector employment permanently Transfer to another similarly locked-in superannuation scheme* (in NZ or overseas) on leaving State sector employment Transfer to a scheme* at any time. Significant financial hardship Serious illness as defined in the Act - or total and permanent disablement Death Permanent emigration you need to have permanently emigrated and resided overseas for at least 12 months before you can apply for this withdrawal benefit 13
14 First home purchase deposit you can withdraw your Member and Voluntary contributions (but not Employer contributions) for use towards a first home purchase deposit after saving in the SSRSS for at least 3 years from 1 July As such, the earliest you would be able to apply for this benefit is 1 July You may also be eligible for the Housing NZ subsidy of up to $5,000, if you have saved for at least 3 years from 1 July * Please note that on transferring to another locked-in scheme or to, the rules on when you can access your savings will change. Transfers Can I transfer to a scheme? All schemes have been approved as transferee schemes due to the stronger lock-in provisions. You can apply to transfer your savings to a scheme at any time, and cease your SSRSS membership. Please note that on transferring to, the rules on when you can access your savings will change. 14
i Your Guide to a Super Future Member s Guide to the State Sector Retirement Savings Scheme FEBRUARY 2010 Overview The State Sector Retirement Savings Scheme (SSRSS) was launched on 1 July 2004 for employees
KS 4 MAY 2015 KiwiSaver employer guide What employers need to know about KiwiSaver WHAT IS KIWISAVER? KiwiSaver is a voluntary, work-based savings initiative designed to make regular saving for retirement
How are you saving for your future? ANZ KiwiSaver Scheme INVESTMENT STATEMENT 17 SEPTEMBER 2015 1 Important information (The information in this section is required under the Securities Act 1978.) Investment
Table of Contents Introduction... Distinctive Features of the Benefits Environment... Key Changes in Recent Years... 2 3 4 Statutory/Mandatory Programs... 5... 5 Retirement Benefits... 6 Death Benefits...
Understanding Superannuation Client Fact Sheet July 2012 Superannuation is an investment vehicle designed to assist Australians save for retirement. The Federal Government encourages saving through superannuation
SALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES Superannuation Introducing Salary Packaging Salary packaging has been made available to all staff of the University through the Enterprise Agreement process.
CLIENT FACT SHEET July 2010 Understanding superannuation and superannuation contributions Superannuation is an investment vehicle designed to assist Australians in saving for their retirement. The Government
WOODSIDE PETROLEUM LTD. EMPLOYEE SHARE PLAN OFFER Guidance Notes Offer period 1 July 2008 to 30 June 2009 These guidance notes are for information only and in the event of any conflict between this document
An Adviser s Guide to Pensions 1 An Adviser s Guide to Pensions Contents: Section 1: Personal Pensions 1.1 Eligibility 1.2 Maximum Benefits 1.3 Contributions & Tax Relief 1.4 Death Benefits 1.5 Retirement
KS10075 BNZ KiwiSaver Scheme Investment Statement. (6001) 040430 08-15 This is an Investment Statement for the purposes of the Securities Act 1978 and is prepared as at 17 September 2015. Important information.
> Get calculating! If you d like to see the effect that personal contributions may have on your final entitlement, access the Super SA Benefit Projector on the Super SA website www.supersa.sa.gov.au. The
Super Funds Comparison Fact Sheet This fact sheet has been prepared for new and prospective members of. However, it is not relevant to: members who have been issued with a Part Two Information former ESI
CONTENTS Salary and Allowances 10 Salary and Allowances 10.1 Payment of Teachers Salaries 1 10.1.1 General 1 10.1.1.1 Notification of Return to Duty 1 10.1.1.2 Pay Advice Slips 1 10.1.1.3 Income Tax and
YORK UNIVERSITY PENSION PLAN (Amended and Restated as at January 1, 1992) Unofficial Consolidation to December 31, 2013 This is an unofficial consolidation of the York University Pension Plan including
It pays to belong TM Key Focus A tax of 15% applies to concessional (i.e. before tax) contributions. All employer and salary sacrifice contributions will be taxed at the top marginal rate if your super
Australian super Choose SuperLife for your KiwiSaver scheme If you have a balance in an Australian superannuation scheme 1, you may transfer it to your KiwiSaver Account under SuperLife. I have a super
Budget 2012 Changes to Student Loans and Allowances On 24 May the Government announced changes to Student Loans and Student Allowances as part of Budget 2012. The changes are: The Student Allowance will
Fact Sheet Super taxes, caps, payments, thresholds and rebates This fact sheet provides a useful one-stop reference guide to the tax rates, caps, thresholds and rebates that apply or are related to superannuation
Product Options Guide A comprehensive guide to the options available on National Mutual Life Association (NMLA) Whole of Life, Endowment, Pure Endowment, Goldline, Flexipol and Link-Save policies and plans.
This document forms part of the NGS Super Member Guide (Product Disclosure Statement) dated 14 August 2015 LIFE, DISABILITY AND INCOME PROTECTION * FACT SHEET 6 14 AUGUST 2015 It s vital that you re prepared
February 2013 pension benefits for new employees University of Newcastle upon Tyne Retirement Benefits Plan Saving for your future with help from the University At Newcastle University, we are committed
New Zealand Defence Force savings Schemes FACT SHEET FREQUENTLY ASKED QUESTIONS NEW ZEALAND DEFENCE FORCE KIWISAVER SCHEME Is this scheme guaranteed by the Government or CDF? No However, the legal framework
THE EMPLOYEE INVESTMENT PROGRAM The Employee Investment Program (EIP or Program) has two components: 1) The Employee Investment Plan Account governed by Internal Revenue Code Section 403(b) - the account
What are my Pension Options? The types of pension plans you can use to save for your retirement www.pensionsboard.ie www.pensionsboard.ie Verschoyle House 28/30 Lower Mount Street Dublin 2 Tel 01 613 1900
LANSING COMMUNITY COLLEGE RESTATED TAX SHELTERED ANNUITY PROGRAM SUMMARY PLAN DESCRIPTION Effective January 1, 2009 TABLE OF CONTENTS 1. Introduction...1 2. What is the 403(b) Tax Sheltered Annuity Program?...1
Product Options Summary A summary of the options available on your National Mutual Life Association policy or plan. This document is for your reference only. No action is required. Product Options Summary
Fact sheet RBF Tasmanian Accumulation Scheme Redundancy Important note This information is only for members of the RBF Tasmanian Accumulation Scheme. Please refer to the Membership Category as shown on
For commercial customers and their advisers only Group Income Protection Technical Guide Reference BGR/4019/OCT12 Contents Page Its aims Employers your commitment Risk factors How does the policy work?
Department of Housing and Public Works Pathways Shared Equity Loan Become a home owner by purchasing a share of the property you are renting Questions and Answers Booklet Great state. Great opportunity.
Nestlé Australia Group Superannuation Fund Information about your super Greg Hughes - Russell Investments What we are going to talk about today.. How to find out more about your super In particular: Your
How super is taxed guide (AP.4) Issued 1 January 2016 The information in this document forms part of the ESSSuper Accumulation Plan Product Disclosure Statement dated 1 January 2016. Contents Providing
Product Disclosure Statement MYSUPER AUTHORISATION NUMBER 72229227691044 1 July 2014 NESS Super, the industry fund to power your financial future inside 1 About NESS Super 2 2 How super works 2 3 Benefits
AUSTRALIAN PRUDENTIAL REGULATION AUTHORITY SUPERANNUATION CIRCULAR NO I.C.4 EQUIVALENT RIGHTS FOR MEMBERS IN SUCCESSOR FUND TRANSFERS February 2001 DISCLAIMER AND COPYRIGHT NOTICE 1. The purpose of this
Fine Collection Notices For redirection of earnings State Penalties Enforcement Registry A division of the Office of State Revenue Contents Introduction... 1 What is a fine collection notice?... 2 Role
SUPERANNUATION Superannuation requirements are different for New Zealand and Australia. New Zealand see: http://www.ird.govt.nz/kiwisaver Australia see: http://www.ato.gov.au/superfunds P A Y T Y P E S
Member Booklet Supplement How super works July 205 The information in this document forms part of the First State Super Member Booklets (Product Disclosure Statements) for: Employer Sponsored members dated
FAQ s Learn more about qualified retirement plans LOANS DISTRIBUTIONS HARDSHIP WITHDRAWALS CONTRIBUTIONS ELIGIBILITY LOANS Can a participant borrow money from a qualified retirement plan? Each plan varies
MLC MasterKey Super & Pension Fundamentals MLC MasterKey Super & Pension How to Guide Preparation date 1 July 2015 Issued by The Trustee, MLC Nominees Pty Limited (MLC) ABN 93 002 814 959 AFSL 230702 The
Making the Most of Your Super For many people, super is one of the best ways to accumulate wealth. The Government provides tax benefits to encourage people to fund their own retirement. With more Australians
Super Insurance Guide 1 October 2015 The information in this document forms part of the Product Disclosure Statement (PDS) for the Mine Wealth and Wellbeing Superannuation Fund. You should read the PDS
Q+A Life-course savings scheme What is the life-course savings scheme? The life-course savings scheme enables employees to save part of their gross salary. These savings can be used to pay for a period
Retirement Programs For New Faculty and Staff January 2015 Table of Contents Introduction................................................... 1 Choosing Your Retirement Annuity Program at SUNY................
ANZ Smart Headline Choice goes Super here ADDITIONAL DESCRIPTION DATE INSURANCE GUIDE FOR EMPLOYERS AND THEIR EMPLOYEES 25 MAY 2015 Tailored Employer Plans Legal entity referred to in this Guide Name of
> 1 Triple S Death and Total and Permanent Disablement (TPD) insurance provides cover to help ease the financial burden in case of your illness, injury or death. The level of Death and TPD insurance members
Super income stream strategies webinar Presented by: Brett Ricchini, Financial Advisor, 2 December 2014 Create your retirement plan Maximise your Super Income Stream to fund your future lifestyle aspirations
SOUTH AUSTRALIAN AMBULANCE SERVICE SUPERANNUATION SCHEME Product Disclosure Statement Product Disclosure Statement Date of issue: September 2015 IMPORTANT INFORMATION Issuer Super SA Board ABN 81 557 964
FINANCIAL LITERACY QUESTIONNAIRE G. Fogarty PhD FAPS Versions of this scale were used in the studies that formed the bases of the following publications, which are downloaded from eprints. Noon, Kathryn
CSF27 04/12 Tax and your CSS benefit Who should read this? All contributing CSS members. What is in this fact sheet? > > What should I know up front? > > My benefits in the CSS > > How are contributions
This section summarises the main Federal Government taxes that apply to superannuation at the time of preparation. For more information, contact MyLife MySuper on 1300 MYLIFE (695 433) or the Australian
1 July 2007 Redundancy A guide to the right choices Inside this guide Introduction What benefits will you receive? How are these benefits taxed? What to consider when receiving an employment termination
1 The Public Employees Pension Plan Act being Chapter P-36.2 of the Statutes of Saskatchewan, 1996 (effective July 1, 1997) as amended by the Statutes of Saskatchewan, 2000, c.4; 2001, c.50 and 51; 2002,
General reference guide (TPS.01) Issued: 1 July 2015 The Portfolio Service Super Essentials The Portfolio Service Superannuation Plan The Portfolio Service Retirement Income Plan This guide contains important
Insurance Guide PDS Supplement we make it easy for you Dated 10 November 2015 CARE Super Pty Ltd (Trustee) ABN 91 006 670 060 AFSL 235226 CARE Super (Fund) ABN 98 172 275 725 PDS Supplement The information
Bring your Australian super home ANZ KiwiSaver Scheme ANZ Default KiwiSaver Scheme If you ve worked in Australia at any time since 1992, you may have some Australian super tucked away. You can transfer
> 1 Income Protection insurance provides a fortnightly income of up to 75% of your salary while you are off work due to temporary or permanent incapacity for a maximum period of 24 months or to age 60,
2014/15 Key Superannuation Rates and Thresholds These are the key rates and thresholds that apply in relation to superannuation contributions and benefits, superannuation guarantee and co-contributions.
YALE UNIVERSITY RETIREMENT ACCOUNT PLAN SUMMARY PLAN DESCRIPTION Effective January 1, 2015 Table of Contents Introduction...1 Definitions...2 Eligible Employee...5 Eligible Employees... 5 Excluded Employees...
Understanding all the benefits to which you are entitled Benefits Your expatriate benefits package provides Your family benefits provide Your health care benefits provide Your insurance benefits provide
PENSIONS AT A GLANCE 2011: RETIREMENT-INCOME SYSTEMS IN OECD COUNTRIES Online Country Profiles, including personal income tax and social security contributions AUSTRALIA Australia: pension system in 2008
Fidelity Super-Super Plan, Number 3 Investment Statement Investment Statement and Application Form 2 December 2014 Important information (The information in this section is required under the Securities
Guide to Profit Sharing Schemes PROFIT SHARING SCHEMES This booklet describes the provisions of Chapter 1 of Part 17, Taxes Consolidation Act, 1997 and Schedule 11 of that Act, incorporating all amendments
Fact Sheet > Super SA > Triple S > Your Questions Answered MAKING AN INCOME PROTECTION CLAIM > 1 IN THIS FACT SHEET > What is Income Protection (IP)? > Circumstances under which IP will not be paid > Step
TRS ENROLLMENT APPLICATION INSTRUCTIONS PLEASE READ CAREFULLY This application will enable you to enroll as a member of TRS. If you are a paraprofessional who has not previously held membership in a New
Rio Tinto Staff Superannuation Fund Guide 6 22 June 2012 Your death and disability benefits (Rio Tinto) The information in this document forms part of the Product Disclosure Statement for the Rio Tinto
State Super retirement FuND Additional Information Booklet Date of Issue 20 January 2015 State Super Financial Services Australia Limited ABN 86 003 742 756 Australian Financial Services Licence No. 238430
Issued ₁ July ₂₀₁₅ Member guide SuperLeader Fact sheet AMP Corporate Super Registered trademark of AMP Life Limited ABN 84 079 300 379. This is a member guide fact sheet for SuperLeader. It is an important
FACT SHEET RETIREMENT ANNUITY TRUST SCHEMES (RATS) With only a limited number of retirement annuity contracts (RAC) and personal pension schemes (PPS) available in Guernsey, the popularity of RATS is growing
Defined Contribution and Tax-deferred Annuity Retirement Plan Summary Plan Description Updated September 2015 This document provides each Participant with a description of the Institution's Defined Contribution
LIFE INSURANCE COMPANY OF NORTH AMERICA 1601 CHESTNUT STREET GROUP POLICY PHILADELPHIA, PA 19192-2235 (800) 732-1603 TDD (800) 552-5744 A STOCK INSURANCE COMPANY POLICYHOLDER: POLICY NUMBER: The Hospital
The Local Government Pension Scheme Leaving the LGPS A guide to the options and benefits available to you when leaving the Local Government Pension Scheme (LGPS) Leaving the Local Government Pension Scheme
your share incentive plan 1 Contents What is Match?... 4 Match... 4 How do I get shares under Match?... 5 Shares you buy: Partnership Shares... 5 Shares given to you by Matchtech Group: Match Shares...
Centrelink payments and entitlements, pension bonus scheme and work bonus 1 January 2014 While there are many different Centrelink payments and entitlements available, in this flyer we have outlined the
PLAN SUMMARY Please note that the red text indicates optional plan features which vary from company to company based on overall compensation philosophy or personal preferences. Introduction The Standard
New Client Start-up Checklist Thank you for choosing LowCostPayroll.com as your payroll service provider. In order to set your company up on our payroll system we need some information. Please review the