Staff Specialists (State) Award

 

INDUSTRIAL RELATIONS COMMISSION OF NEW SOUTH WALES

 

Application by New South Wales Health Department.

 

(No. IRC 2842 of 2006)

 

 

VARIATION

 

1.          Delete clause 7, Salary Sacrifice, of the award made 28 April 2006, and insert in lieu thereof the following:

 

7.  Salary Sacrifice

 

In this clause ‘superannuable salary’ means the Staff Specialist’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations as per the relevant superannuation legislation governing the fund, or, in respect of Staff Specialists who elect to have contributions made to a non public sector superannuation scheme, ‘superannuable salary’ means the Staff Specialist’s salary that would have been notified from time to time to the New South Wales public sector superannuation trustee corporations but for the Staff Specialist’s election to have contributions made to a non public sector superannuation scheme.

 

(a)        Subject to the other provisions of this clause, Staff Specialists may salary sacrifice from the range of benefits the Director-General of the NSW Department of Health and Federation agree upon from time to time.

 

(b)        Salary sacrifice arrangements must be formalized by an agreement between the Staff Specialist and the employer.

 

(c)        The salary sacrifice agreement must be prospective, that is, the agreement must be made prior to the commencement of the period of service to which the earnings relate.

 

(d)        Subject to Australian Taxation Law, the sacrificed amount of superannuable salary will reduce the Staff Specialist’s remuneration subject to appropriate PAYE taxation deductions by the amount sacrificed.

 

(e)        The fringe benefits tax on the benefits chosen by the Staff Specialist that would have been payable except for the public hospital fringe benefit exemption status, will be calculated for each Staff Specialist who enters into a salary sacrifice arrangement. This amount will be divided equally between the Employer and the Staff Specialist.

 

(f)         Any fringe benefits tax applicable to the benefits packaged by a Staff Specialist will be deducted from the total amount sacrificed in that Staff Specialist’s salary sacrifice agreement.

 

(g)        The administration cost of each salary sacrifice agreement will be shared equally by the Employer and the participating Staff Specialist. The Staff Specialist’s share will be deducted from the total amount sacrificed in that Staff Specialist’s salary sacrifice agreement.

 

(h)        Subject to clause 9, the total amount sacrificed in any salary sacrifice agreement may be up to 100% of the Staff Specialist’s superannuable salary.

 

(i)         Any allowance, payment for unused leave entitlements, weekly workers’ compensation or other payment, other than any payment for leave taken in service, to which a Staff Specialist is entitled under this award or applicable Act or statute which is expressed to be determined by reference to a Staff Specialist’s salary, shall be calculated by reference to the salary and allowances which would have applied to the Staff Specialist in the absence of any salary sacrifice arrangements made pursuant to this award.

 

(j)         Any pre-tax or post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be sacrificed. Such payroll deductions may include but are not limited to superannuation payments, HECS payments, child support payments, judgement debtor/garnishee orders, union fees, and private health fund membership fees.

 

2.          Delete clause 8, Salary Sacrifice for Superannuation, and insert in lieu thereof the following:

 

8.  Salary Sacrifice for Superannuation

 

(a)        In this clause ‘superannuable salary’ means the Staff Specialist’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations as per the relevant superannuation legislation governing the fund, or, in respect of Staff Specialists who elect to have contributions made to a non public sector superannuation scheme, ‘superannuable salary’ means the Staff Specialist’s salary that would have been notified from time to time to the New South Wales public sector superannuation trustee corporations but for the Staff Specialist’s election to have contributions made to a non public sector superannuation scheme.

 

(b)        Consistent with the provisions of clause 7, Salary Sacrifice, a Staff Specialist may elect, subject to the agreement of the Staff Specialist’s employer, to sacrifice a part or all of his/her superannuable salary to additional employer superannuation contributions. Such election must be made prior to the commencement of the period of service to which the earnings relate. Subject to Clause 9, the amount sacrificed may be up to 100% of the superannuable salary.

 

(c)        Where the Staff Specialist has elected to sacrifice a part or all of that superannuable salary to additional employer superannuation contributions:

 

(i)         Subject to Australian Taxation Law, the sacrificed amount of superannuable salary will reduce the Staff Specialist’s remuneration subject to appropriate PAYE taxation deductions by the amount sacrificed; and

 

(ii)        Any allowance, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which a Staff Specialist is entitled under this award or any applicable Act or statute which is expressed to be determined by reference to a Staff Specialist’s salary, shall be calculated by reference to the salary and allowances which would have applied to the Staff Specialist in the absence of any salary sacrifice arrangements made pursuant to this award.

 

(d)        The Staff Specialist may elect to have the amount of superannuable salary which is sacrificed to additional superannuation contributions: 

 

(i)         paid into the superannuation scheme established under the First State Superannuation Act 1992 as optional employer contributions; or

 

(ii)        subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributions.

 

(e)        Where a Staff Specialist elects to salary sacrifice in terms of subclause (d) above, the employer will pay the specified amount into the relevant superannuation fund.

 

(f)         Where the Staff Specialist is a member of a superannuation scheme established under:

 

(i)         the Police Regulation (Superannuation) Act, 1906;

 

(ii)        the Superannuation Act, 1916;

 

(iii)       the State Authorities Superannuation Act, 1987;

 

(iv)       the State Authorities Non-contributory Superannuation Act, 1987; or

 

(v)        the First State Superannuation Act, 1992.

 

The Staff Specialist’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (a) above is included in the Staff Specialist’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations.

 

(g)        Where, prior to electing to sacrifice a part or all of his/her superannuable salary to superannuation, a Staff Specialist had entered into an agreement with the employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (f) above, the employer will continue to base contributions to that fund on the superannuable salary to the same extent as applied before the Staff Specialist sacrificed that amount of salary to superannuation.This clause applies even though the superannuation contributions made by the employer may be in excess of the superannuation guarantee requirements after the salary sacrifice is implemented.

 

(h)        Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be sacrificed. Such payroll deductions may include but are not limited to superannuation payments, HECS payments, child support payments, judgement debtor/garnishee orders, union fees and private health fund membership fees.

 

3.          Delete clause 9, Limitation on the Amount to be Sacrificed, and insert in lieu thereof the following:

 

9.  Limitation on the Amount to be Sacrificed

 

If a Staff Specialist sacrifices under both clauses 7 and 8, the total amount to be sacrificed may be up to 100% of the superannuable salary.

 

4.          This variation shall take effect on and from 15 August 2006.

 

 

 

J. McLEAY, Commissioner.

 

 

 

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Printed by the authority of the Industrial Registrar.