Work test declaration

Under super law, UniSuper can only accept certain types of contributions from members who are aged 65 or over but less than 75, provided they have satisfied the Work test.

What is the Government Work test?

If you are aged 65 or over but not yet 75 and wish to make certain types of super contribution, such as salary sacrifice or voluntary contributions, you will need to declare you have worked at least 40 hours in a period of not more than 30 consecutive days in the financial year in which the contribution is made. This is known as the ‘Work test’.

Once the Work test has been met for a particular financial year, you can make or continue to make such contributions at any time during that financial year.

Please note, your eligibility to make some types of contribution will depend on your age:

• if you are aged 65 or over but less than 75, you can make salary sacrifice (concessional) contributions and voluntary member (non-concessional) contributions
• if your spouse is aged 65 or over but less than 70, spouse contributions can only be made if your spouse has met the work the test. Spouse contributions cannot be made once your spouse reaches age 70.

How can you satisfy the Government Work test?

If you have met the Work test, you need to confirm your eligibility to make certain types of super contributions to UniSuper. This can be done several ways:

• completing a Work test declaration verbally over the phone with a UniSuper Member Services consultant by calling the Helpline on 1800 331 685
• downloading a Work test declaration form for the current financial year, completing the form and either mailing, faxing or emailing the form to UniSuper.
  (Forms can be returned by mail to: Reply Paid 67452, UniSuper, Level 37, 385 Bourke Street, Melbourne, VIC, 3000; faxed to (03) 9910 6141; or emailed to enquiry@unisuper.com.au.)

What if you do not meet the Work test or do not declare you have met the Work test to UniSuper?

UniSuper is unable to accept any salary sacrifice or member contributions for members who are aged 65 or over but less than 75 until they have met the Work test for the financial year in which the contributions are made.

Any salary sacrifice or member contributions by such members will be received by UniSuper and initially held for up to 30 days, in anticipation of a completed Work test declaration. If the Work test is not met or a declaration is not received within this period, the contributions will be returned.

Please note, while salary sacrifice super contributions are taxed at 15%, if salary sacrifice contributions are returned to a member’s employer and then paid to the member as salary, the amount will be subject to the member's marginal tax rate.