Gold State Super for WA teachers: the formula, access at 55, tax and TTR

Who is in Gold State Super

Gold State Super closed to new members on 29 December 1995. WA government teachers who joined before then and kept contributing may still be active members. You can only have an open Gold State account while you work in the WA public sector. Teachers who started later are usually in GESB Super (the taxed accumulation default) and some hold a closed West State Super account. See WA teacher super and teacher super funds by state.

If you stop working in the WA public sector, or drop below one hour a week, your active membership ends. If you return or increase your hours within 12 months, you may be able to apply to continue it. That matters if you're thinking about a career break or leaving teaching for a while.

The Gold State formula

GESB works your benefit out in three steps, usually when you retire, leave the WA public sector or die.

Part-time, unpaid leave and salary changes

Part-time service counts more slowly. GESB's example: at 75% of full-time you add a completed month of service every 40.5 days instead of every 30.4. But final remuneration is always worked out on your full-time-equivalent salary, so going part-time near the end doesn't shrink the salary part of the formula, only the service part.

• Unpaid leave affects your benefit; GESB has a dedicated FAQ on how. Check before you take leave without pay.
• A lower-paid role (for example, after ill health or a restructure) can reduce your benefit, but you may be able to apply for salary maintenance to keep it at the higher level. Apply before the change.
• Pay rises only flow into final remuneration through the exit date and selection dates. The WA teachers' agreement expires in December 2026, so the timing of the next rise may matter if you're leaving in 2027. See the WA agreement news.

When you can take your benefit

Gold State has its own access rule: you can access your benefit once you turn 55 and leave the WA public sector. That's earlier than the Commonwealth preservation age, which is 60 for anyone born from 1 July 1964 (ATO). GESB warns that taking the benefit before preservation age can mean a higher rate of tax. On leaving, you take the whole benefit, as cash, a rollover, a retirement income account, or a mix.

Transition to retirement with Gold State

GESB publishes a transition to retirement strategy for Gold State members who keep working. Its case study is Harry, aged 60, with a $481,000 Gold State benefit. He transfers all but $1,000 to GESB's Transition to Retirement Pension; 15% is deducted from the untaxed element on transfer, leaving about $408,000 in the pension, and his pension payments are tax-free because he's 60. GESB shows three uses: salary sacrifice more, cut hours, or boost income.

• TTR pensions don't allow lump sum withdrawals while you're working, and the maximum yearly payment is 10% of the balance.
• GESB's TTR page refers to members who have turned 55, but TTR is generally linked to preservation age under Commonwealth law (60 for most teachers today). Confirm your own starting age with GESB.
• Once money leaves Gold State for a TTR pension it's in an account-based product and exposed to investment markets, unlike the defined benefit.
• GESB's own calculator assumes no TTR payment has been made from your Gold State benefit, so any estimate after a TTR needs GESB to run it.

For worked TTR numbers on a teacher salary, see transition to retirement for teachers.

Leaving before 55: the deferred benefit

If you're under 55 and you resign, take a redundancy, drop below one hour a week, or withdraw from Gold State, your benefit becomes deferred. It stays in your account until you're eligible to access it, and grows by indexation.

Insurance, caps and the untaxed plan cap

• Insurance: automatic death and disability cover at no extra cost while you're contributing and under 60. With Standard Cover, the insured benefit is what you'd have received contributing to 60. See income protection for teachers if you're planning to stop contributing.
• Contribution caps: employer contributions to Gold State aren't capped, but they count towards your concessional cap ($32,500 for 2026–27, ATO) for contributions to a taxed scheme such as GESB Super. Check before you salary sacrifice.
• Untaxed plan cap: $1.935 million per fund for 2026–27. It limits how much of the untaxed element gets concessional rates when paid or rolled over.
• Division 293: if your income plus low-tax contributions exceeds $250,000, an extra 15% applies to contributions over that amount.

Questions to ask GESB

GESB runs seminars and a fee-based Retirement Options Service, and publishes information on finding personal financial advice. This page is general information, not personal advice. Plan the lead-up with our teacher retirement checklist and read can teachers retire at 60?.