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History of the Defined Benefit Scheme (Div D)
The Defined Benefit Scheme was formerly known as the State Superannuation Scheme (SSS.) Members were either compulsorily transferred to the LGS Defined Benefit Scheme on 1 July 1997 or have subsequently transferred their membership on being employed by a LG employer.
Each year, members elect or are required to contribute for a specified number of units. A member's unit entitlement is based on a 'superable' salary at their Annual Review Day (ARD). Adjustments to member unit entitlements take affect on the Annual Adjustment Day (AAD). Review and adjustments are related to a member's month of birth (Refer to Section 6 of the Employer Handbook). Contributions are calculated on a 4-week cycle, which means there are 13 periods for contributions each financial year.