Crown
Employees (Independent Pricing and Regulatory Tribunal 2006) Award
INDUSTRIAL RELATIONS
COMMISSION OF NEW SOUTH WALES
Application by Public
Employment Office.
(No. IRC 3653 of 2006)
Before Commissioner
Bishop
|
21 December 2006
|
VARIATION
1. Delete Clause
11, Salary Sacrifice and Packaging, of the award published of the award
published 28 July 2006 (360 I.G. 264) and insert in lieu thereof the following:
11. Salary Packaging
Arrangements, Including Salary Sacrifice to Superannuation
(i) The
entitlement to salary package in accordance with this clause is available to:
(a) permanent
full-time and part-time employees;
(b) temporary
employees, subject to the Tribunal’s convenience; and
(c) casual
employees, subject to the Tribunal’s convenience, and limited to salary
sacrifice to superannuation in accordance with subclause (vii).
(ii) For the
purposes of this clause:
(a) "salary"
means the salary or rate of pay prescribed for the employee's classification by
clause 7, Salaries, Part B, and any other payment that can be salary packaged
in accordance with Australian taxation law.
(b) "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.
(iii) By mutual
agreement with the Chief Executive Officer, an employee may elect to package a
part or all of their post compulsory deduction salary in order to obtain:
(a) a benefit or
benefits selected from those approved by the Chief Executive Officer; and
(b) an amount
equal to the difference between the employee’s salary, and the amount specified
by the Chief Executive Officer for the benefit provided to or in respect of the
employee in accordance with such agreement.
(iv) An election to
salary package must be made prior to the commencement of the period of service
to which the earnings relate.
(v) The agreement
shall be known as a Salary Packaging Agreement.
(vi) Except in accordance
with subclause (vii), 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 Chief Executive Officer at the time of signing the Salary Packaging
Agreement.
(vii) 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:
(a) paid into the
superannuation fund established under the First State Superannuation Act
1992; or
(b) where the
Tribunal is making compulsory employer superannuation contributions to another
complying superannuation fund, paid into the same complying fund; or
(c) subject to the
Tribunal’s agreement, paid into another complying superannuation fund.
(viii) Where the
employee makes an election to salary sacrifice, the Tribunal shall pay the
amount of post compulsory deduction salary, the subject of election, to the
relevant superannuation fund.
(ix) Where the
employee makes an election to salary package and where the employee is a member
of a superannuation scheme established under the:
(a) Police
Regulation (Superannuation) Act 1906;
(b) Superannuation
Act 1916;
(c) State
Authorities Superannuation Act 1987; or
(d) State
Authorities Non-contributory Superannuation Act 1987,
the Tribunal 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.
(x) 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 (ix) of this clause, the Tribunal 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 Tribunal may be in excess of superannuation guarantee requirements after
the salary packaging is implemented.
(xi) Where the
employee makes an election to salary package:
(a) 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
(b) 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 7, Salaries, or Part B of
this Award if the Salary Packaging Agreement had not been entered into.
(xii) The Chief
Executive Officer may vary the range and type of benefits available from time
to time following discussion with the Association. Such variations shall apply to any existing or future Salary
Packaging Agreement from date of such variation.
(xiii) The Chief
Executive Officer will determine from time to time the value of the benefits
provided following discussion with the Association. 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.
2. This
variation shall take effect on and from 14 December 2006.
E.
A. R. BISHOP, Commissioner
____________________
Printed by
the authority of the Industrial Registrar.