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2022-2025
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
SENATE
SUPERANNUATION GUARANTEE (ADMINISTRATION) AMENDMENT
(FRONTLINE EMERGENCY SERVICE WORKERS) BILL 2025
EXPLANATORY MEMORANDUM
(Circulated by authority of Senator McKim)
SUPERANNUATION GUARANTEE (ADMINISTRATION) AMENDMENT
(FRONTLINE EMERGENCY SERVICE WORKERS) BILL 2025
OUTLINE
The Superannuation Guarantee (Administration) Amendment (Frontline Emergency Service
Workers) Bill 2025 (the Bill) increases the superannuation guarantee rate for firefighters and
paramedics by 4.4 per cent to match the base rate of superannuation contributions provided to
Australian Defence Force (ADF) personnel. This is intended to set a national minimum rate
of superannuation contributions for firefighters and paramedics, either through legal effect or
through symbolism depending on the jurisdiction.
Firefighters and paramedics undertake physically demanding work in uncontrolled
emergency settings with community safety and lives depending on their ability to efficiently
and effectively undertake their duties. Most firefighters and paramedics who do not promote
to an Officer rank feel a responsibility to retire before the age of 60 so that the effects of
aging don't place their colleagues' or community's safety at risk.
The specialisation of firefighter and paramedic skills mean that they are not transferable to
other industries. Retired firefighters and paramedics find it difficult to find other work with a
similar rate of pay. As a result of early retirement, the financial security of firefighters,
paramedics, and consequently their families is significantly diminished when compared to
other workers in other industries and sectors.
Modelling by The Australia Institute1 demonstrates that to close this financial gap in
retirement savings, that superannuation contributions in excess of 20 per cent would be
required. An increase of 4.4 per cent would raise the superannuation guarantee rate to 16.4
per cent for firefighters and paramedics. Whilst this falls short of a complete resolution of the
superannuation shortfall, it would bring parity with ADF personnel - who are subject to
comparable physical and mental workplace pressures and stressors - and would be seen as a
meaningful step forward by frontline emergency service workers.
The Bill would have direct legal application in the following jurisdictions:
● Commonwealth (excluding Norfolk Island)
● Northern Territory
● Australian Capital Territory
● Non-government sector
By virtue of state legislation or industrial instruments referring to the Superannuation
Guarantee (Administration) Act 1992, the bill would also have effect in:
● Tasmania
● NSW
1
Thrower J (2025) Life Savers Without Life Savings: Early retirement and superannuation for firefighters and
paramedics, The Australia Institute
● South Australia (paramedics)
● Queensland (paramedics)
● Western Australia (paramedics)
The Bill would have no immediate effect in the following jurisdictions:
● Victoria (which is covered by defined benefits schemes)
● Western Australia (whose firefighters are covered by a defined benefits scheme)
● South Australia (where the relevant rate under the South Australian Metropolitan Fire
Service Superannuation Scheme is higher than 16.4 per cent)
● Norfolk Island (whose Superannuation Guarantee (Administration) Act 1992 provides
for graduated introduction of superannuation in this jurisdiction)
● Queensland (firefighters)
NOTES ON CLAUSES
Clause 1 - Short Title
1. This clause provides for the Act to be cited as the Superannuation Guarantee
(Administration) Amendment (Frontline Emergency Service Workers) Act 2025.
Clause 2 - Commencement
2. This clause provides for the commencement of the Bill to be the day after the Bill
receives the Royal Assent. The provisions will not have practical effect until 1 July 2025.
Clause 3 - Schedules
3. This clause provides that the legislation specified in a Schedule to the Bill is amended
or repealed as is set out in the applicable items in the Schedule. Any other item in a Schedule
to the Bill has effect according to its terms.
Schedule 1--Amendments
Superannuation Guarantee (Administration) Act 1992
Item 1 - Subsection 6(1)
4. This item inserts new terms to be used in the Act under section 6 Interpretation -
general, subsection (1) by adding definitions for firefighting duties and paramedic duties,
and referring interpretation of the term firefighter employee to the meaning given by
subsection 15AA(1) and paramedic employee to the meaning given by subsection 15AA(2).
Item 2 - At the end of Part 2
5. This item adds a new section to the end of Part 2 - Explanation of terms used in the
Act: section 15AA. Subsection 15AA(1) provides interpretation of the term firefighter
employee, and subsection 15AA(2) provides interpretation of the term paramedic employee.
Item 3 - Subsection 19(1) (paragraph (a) of the definition of charge percentage)
6. This item adds a reference to paragraph 19(1)(aa) into paragraph 19(1)(a). This
amendment is consequential to the amendment in item 4 and provides that paragraph (a) does
not apply if paragraph (aa) applies.
Item 4 - Subsection 19(1) (after paragraph (a) of the definition of charge percentage)
7. This item inserts paragraph (aa) into subsection 19(1). Subsection 19(1)(aa) provides
for an additional 4.4 if that employee is a firefighter or a paramedic to be added to charge
percentages in the table provided under subsection 19(2) that is used by the formula in
subsection 19(1) to calculate an employer's individual superannuation guarantee shortfall.
Item 5 - Application
8. This item provides that the amendments of section 19 of the Superannuation
Guarantee (Administration) Act 1992 made by this Schedule apply in relation to an
employer's individual superannuation guarantee shortfall for an employee for a quarter that
begins on or after 1 July 2025.
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Superannuation Guarantee (Administration) Amendment (Frontline Emergency
Service Workers) Bill 2025
This Bill is compatible with the human rights and freedoms recognised or declared in the
international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011.
Overview of the Bill
The Bill will increase the superannuation guarantee rate for firefighters and paramedics by
4.4 per cent to match the base rate of superannuation contributions provided to Australian
Defence Force (ADF) personnel if they are not already on an equivalent or better scheme.
Human rights implications
The Bill does not negatively engage any of the applicable rights or freedoms.
Conclusion
The Bill is compatible with human rights as it does not raise any human rights issues.
Senator McKim
Statement of Compatibility with the Objective of Superannuation
Prepared in accordance with the Superannuation (Objective) Act 2024
Superannuation Guarantee (Administration) Amendment (Frontline Emergency
Service Workers) Bill 2025
This Bill is compatible with the objective of superannuation in section 5 of the
Superannuation (Objective) Act 2024.
Overview of the Bill
The Bill will increase the superannuation guarantee rate for firefighters and paramedics by
4.4 per cent to match the base rate of superannuation contributions provided to Australian
Defence Force personnel if they are not already on an equivalent or better scheme.
Implications for the objective of superannuation
By increasing the superannuation guarantee rate for firefighters and paramedics this Bill will
enhance the capacity of firefighters and paramedics to preserve savings for a dignified
retirement. The Bill will also ensure that superannuation for firefighters and paramedics
aligns with superannuation for ADF personnel who are subject to comparable physical and
mental workplace pressures and stressors.
Conclusion
This Bill is compatible with the objective of superannuation as it advances the objective.
Senator McKim