Crown
Employees (NSW Fire Brigades Firefighting Staff) Award 2005
INDUSTRIAL RELATIONS
COMMISSION OF NEW SOUTH WALES
Application by Public
Employment Office.
(No. IRC 3648 of 2006)
|
Before Commissioner
Bishop
|
21 December 2006
|
VARIATION
1. In clause 4,
Definitions, delete the words ""PEO" means the Public Employment
Office", of the award published 8 July 2005 (352 I.G. 270) and insert in
lieu thereof the following:
"DPE" means the Director of Public Employment,
as established under the Public Sector Employment and Management Act
2002.
2. Delete Clause
39, Salary Sacrifice to Superannuation, and insert in lieu thereof the
following:
39. Salary Packaging
Arrangements, Including Salary Sacrifice to Superannuation
39.1 The entitlement
to salary package in accordance with this clause is available to permanent
full-time employees.
39.2 For the
purposes of this clause:
39.2.1 "salary"
means the salary or rate of pay prescribed for the employee's classification by
clause 6, Rates of Pay and Allowances, Part D of this Award, and any other
payment that can be salary packaged in accordance with Australian taxation law.
39.2.2 "post
compulsory deduction salary" means the amount of salary available to be
packaged after payroll deductions required by legislation or order have been
taken into account. Such payroll deductions may include, but are not limited
to, taxes, compulsory superannuation payments, HECS payments, child support
payments, and judgement debtor/garnishee orders.
39.3 By mutual
agreement with the Commissioner, an employee may elect to package a part or all
of their post compulsory deduction salary in order to obtain:
39.3.1 a benefit or
benefits selected from those approved by the DPE; and
39.3.2 an amount equal
to the difference between the employee’s salary, and the amount specified by
the DPE for the benefit provided to or in respect of the employee in accordance
with such agreement.
39.4 An election to
salary package must be made prior to the commencement of the period of service
to which the earnings relate.
39.5 The agreement
shall be known as a Salary Packaging Agreement.
39.6 Except in
accordance with subclause 39.7, a Salary Packaging Agreement shall be recorded
in writing and shall be for a period of time as mutually agreed between the
employee and the Commissioner at the time of signing the Salary Packaging
Agreement.
39.7 Where an
employee makes an election to sacrifice a part or all of their post compulsory
deduction salary as additional employer superannuation contributions, the
employee may elect to have the amount sacrificed:
39.7.1 paid into the
superannuation fund established under the First State Superannuation Act
1992; or
39.7.2 where the
Department is making compulsory employer superannuation contributions to
another complying superannuation fund, paid into the same complying fund; or
39.7.3 subject to the
Department’s agreement, paid into another complying superannuation fund.
39.8 Where the
employee makes an election to salary sacrifice, the Department shall pay the
amount of post compulsory deduction salary, the subject of election, to the
relevant superannuation fund.
39.9 Where the
employee makes an election to salary package and where the employee is a member
of a superannuation scheme established under the:
39.9.1 Police
Regulation (Superannuation) Act 1906;
39.9.2 Superannuation
Act 1916;
39.9.3 State
Authorities Superannuation Act 1987; or
39.9.4 State
Authorities Non-contributory Superannuation Act 1987, the Department must
ensure that the employee’s superable salary for the purposes of the above Acts,
as notified to the SAS Trustee Corporation, is calculated as if the Salary
Packaging Agreement had not been entered into.
39.10 Where the
employee makes an election to salary package, and where the employee is a
member of a superannuation fund other than a fund established under legislation
listed in subclause 39.9 of this clause, the Department must continue to base
contributions to that fund on the salary payable as if the Salary Packaging
Agreement had not been entered into.
This clause applies even though the superannuation contributions made by
the Department may be in excess of superannuation guarantee requirements after
the salary packaging is implemented.
39.11 Where the
employee makes an election to salary package:
39.11.1 subject
to Australian Taxation law, the amount of salary packaged will reduce the
salary subject to appropriate PAYG taxation deductions by the amount packaged;
and
39.11.2 any
allowance, penalty rate, payment for unused leave entitlements, weekly worker’s
compensation or other payment, other than any payments for leave taken in
service, to which an employee is entitled under this Award or any applicable
Award, Act or statute which is expressed to be determined by reference to the
employee’s rate of pay, shall be calculated by reference to the rate of pay
which would have applied to the employee under clause 6, Rates of Pay and
Allowances, or Part D of this Award if the Salary Packaging Agreement had not
been entered into.
39.12 The DPE may vary
the range and type of benefits available from time to time following discussion
with the Union. Such variations shall
apply to any existing or future Salary Packaging Agreement from date of such
variation.
39.13 The DPE will
determine from time to time the value of the benefits provided following
discussion with the Union. Such
variations shall apply to any existing or future Salary Packaging Agreement
from the date of such variation. In
this circumstance, the employee may elect to terminate the Salary Packaging
Agreement.
3. Delete Clause
39A, Wage/Salary Packaging Arrangements.
4. Delete all
other references to the "PEO", and insert in lieu thereof the words
"DPE".
5. This variation
shall take effect on and from 14 December 2006.
E.
A. R. BISHOP, Commissioner
____________________
Printed by
the authority of the Industrial Registrar.