Contributions


Your minimum contribution rate and any employer contribution paid on your behalf vary depending on your membership category. See these pages for information about joining the scheme, including member categories and minimum contributions:


Contributions are a percentage of salary. Under the current Police Employees’ and Constabulary Collective Employment Agreements, salary includes the Competency Service Increment (CSI) paid as a lump sum if you are at the top of your pay band as well as certain allowances specified in your employment agreement. It excludes bonuses, commissions, fees or other like payment and allowances not specifically regarded as ‘superable’.
 

Your accounts in the scheme

When you join the scheme, two accounts are opened in your name:
 
  • Your member’s account, which is for your contributions.
  • Your employer’s account, which is for any contributions Police makes on your behalf.
 

Your contributions


Your contributions are arranged through the Payroll system as regular deductions from your fortnightly pay and will normally continue until you leave Police. Your contributions are credited to your member’s account.
 

Employer contributions


Contribution tax
Contribution tax is deducted from employer contributions before they are credited to your employer’s account (see Fees and tax).

Contributions and total remuneration
How employer contributions fit within your total remuneration depends on your employment agreement.
 
Police Employees' Collective Employment Agreement
Constabulary Collective Employment Agreement

Police Managers' Collective Employment Agreement

Salary (before tax)
+  amount assessed as the after-tax employer    contribution
+  life insurance premiums
+  other allowances
=  total remuneration
Salary (before tax)
+  before-tax employer contribution
+  life insurance premiums
+  other allowances
=  total remuneration
 
Your total remuneration may exceed but will never be less than the sum of these benefits. This depends on the rate of tax paid on your employer contributions.  The rate of tax paid on your employer contributions doesn’t affect your total remuneration.
 
Check the terms of your agreement if you’re on an individual employment agreement. Your super arrangements could be on either an after-tax or before-tax basis. Talk to your Payroll Officer if you’re unsure.
 

Find out more


Talk to your Payroll Officer if you have a question about contributions.
 

This website is provided by Mercer (N.Z) Limited on behalf of the trustee of the Police Superannuation Scheme (PSS). The trustee pays a fee for the provision of this service, however this fee is not conditional on you using this service or acting on the information or advice provided through this service.

PSS Trustees Limited is the issuer of the Police Superannuation Scheme (PSS). A copy of the PSS product disclosure statement is available under Documents and forms and at companiesoffice.govt.nz/disclose.