Can PSS/CSS members salary sacrifice contributions into the scheme?
No, they are not able to salary sacrifice payments into the PSS or CSS. The PSS and CSS can only accept member contributions based on salary for super and deducted from post tax salary. All contributions received are treated as being from a taxed source i.e. that the member has already paid tax on the money. Therefore, no further tax is deducted from this money on receipt or subsequent benefit payment. Any pension entitlements subsequently purchased with these contributions are considered to attract the concessional tax treatment that applies to pension purchased with taxed contributions.
