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У Ш Ш Ш H H Љ Ш Ш Ш Ѓ d j j ђ ђ ђ ђ ђ ђ џџџџ Australia's Retirement Income System
The Australian retirement income system rests on three pillars. The three pillars are:
the Age Pension
compulsory saving through the Superannuation Guarantee (SG);and
voluntary superannuation saving supported by concessional tax treatment
The current system was introduced in the early 1990s as part of a major reform package addressing Australia's retirement income policies. It was anticipated that Australia, along with many other Western nations, would experience a major demographic shift in the coming decades, resulting in the anticipated increase in Age Pension payments placing an unaffordable strain on the Australian economy. The proposed solution was the "three pillars" approach to retirement income.
The change came about through a tripartite agreement between government, employers and the trade unions.
The Age Pension
The means tested Australian Age Pension was introduced in the years following the establishment of Australia as a federation of states in the early part of the last century. The Age Pension is funded from general revenue (tax receipts). Its purpose is to ensure that all Australians have access to a safety net level of income throughout their retirement that is adequate to provide a reasonable minimum standard of living. It substantially underpins the retirement incomes of most low to middle income earners. It supports people who live longer than expected and exhaust their private savings, and it supports those who have less than average full-time employment due to periods of unemployment, caring responsibilities, working part-time or spending part of their working life overseas. Being taxpayer-funded, the Age Pension provides protection against investment, inflation and longevity risk. At the time of writing the Age Pension for a single person is AUS$344.50 per week and for a couple is AUS$259.70 each per week. The Age Pension is adjusted twice-yearly - in March and September.
From 1 July 2017, the qualifying age for Age Pension will increase from 65 to 65.5 years. The qualifying age for Age Pension will then rise by 6 months every 2 years, reaching 67 by 1 July 2023.
The Superannuation Guarantee (SG)
The Superannuation Guarantee (SG) was established in 1992 and is a legislated minimum, private defined contribution, saving and asset accumulation vehicle that contributes to the improved wellbeing of employees in retirement. The Superannuation Guarantee is paid by employers on behalf of employees including part-time and casual employees. It is fully vested, funded and portable. It enables employees to achieve a level of retirement income above that provided by the Age Pension. With the Superannuation Guarantee, unlike defined benefit schemes, the individual bears some or all of the investment risk.
Its generally accepted that even when mature (toward the end of the 2030s), the current rate of compulsory contribution by employers of 9 per cent will not be sufficient on its own to meet everyone's retirement income aspirations. However, together with the Age Pension, the superannuation guarantee is expected to provide the opportunity for people on low to average wages with an average working life of 35 years to have a substantial replacement of their income.
The Australian Government has recently introduced legislation to gradually increase the Superannuation Guarantee (SG) from nine per cent to twelve per cent.
Employers who do not meet their obligations to pay the Superannuation Guarantee (SG) are subject to a penalty, the Superannuation Guarantee Charge (SGC).Where an employer fails to provide the Superannuation Guarantee(SG) the employer is liable to pay the SGC which is an amount equal to what would have been paid under the Superannuation Guarantee however, the SGC is not tax deductible, whereas contributions to a superannuation fund for the benefit of employees such as the SG are generally tax deductible.
Voluntary saving for retirement
The third pillar of the retirement income system generally has been seen as the tax-assisted voluntary part of the superannuation system. Generous tax concessions encourage and assist those with saving capacity (including those not subject to the second pillar) to provide for their retirement.
The third pillar can also be viewed more broadly to include other forms of lifetime voluntary savings owner-occupied housing, other property, financial assets and business assets. People on higher incomes are better able to save voluntarily through the third pillar and, on average, have similar replacement rates to people with lower pre-retirement incomes once these savings are taken into account.
It should be noted that while the Superannuation Guarantee (SG) sets a minimum superannuation provision of nine precent it accounts for only about forty precent of all superannuation contributions. Total superannuation contributions are equivalent to twenty per cent of national wages.
Total superannuation contributions were AUS$124 billion for 2010/2011 of which the SG was AUS$48 billion (40% of total). Total superannuation assets are forecast on conservative estimates to reach AUS$4 trillion (twice GDP) over the next decade.
In 1974 only 32% of the workforce had superannuation. Access to superannuation depended on age, gender, occupation, occupational status, whether employees were full or part time, permanent or casual, or a contractor. Today that figure is in excess of 94% of the Australian Workforce (Source: Australian Bureau of Statistics).
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