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Understanding salary and super - Defined Benefit Scheme (Div D)
The Rules concerning the calculation of Superable Salary are found in Schedule 4 of the Trust Deed, (Rules 1.2 and 1.3). Superable salary is very similar to Div B, however allowances included in the 'superable' salary are based on what was actually paid during the 12 months immediately preceding the members annual review date and which are taken to be OTE. Further information can also be found in the Employer Handbook and fact sheet 'Superannuation "costs" for packaged / contract staff in the Defined Benefit Scheme'.