CROWN EMPLOYEES WAGES STAFF (RATES OF PAY) AWARD 2005
INDUSTRIAL RELATIONS
COMMISSION OF NEW SOUTH WALES
Application by Public
Employment Office, employer organisation.
(No. IRC 3644 of 2006)
|
Before Commissioner
Bishop
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21 December 2006
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VARIATION
1. Delete clause
7, Wage Sacrifice for Superannuation of the award published 31 March 2006 (358
I.G. 747) and insert in lieu thereof
the following:
7. 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 Department or agency’s convenience; and
(c) casual employees,
subject to the Department or agency’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 5, Wages and Allowances, Part B of this Award, 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 Director of Public Employment (DPE), 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 DPE; and
(b) 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.
(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 DPE 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
employer is making compulsory employer superannuation contributions to another
complying superannuation fund, paid into the same complying fund; or
(c) subject to the
Department or agency’s agreement, paid into another complying superannuation
fund.
(viii) Where the employee
makes an election to salary sacrifice, the employer 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 employee’s Department or agency 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 employee’s Department or agency
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 or agency 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 5, Wages and Allowances,
or Part B of this Award if the Salary Packaging Agreement had not been entered
into.
(xii) The DPE may
vary the range and type of benefits available from time to time following
discussion with the Unions NSW and unions.
Such variations shall apply to any existing or future Salary Packaging
Agreement from date of such variation.
(xiii) The DPE will
determine from time to time the value of the benefits provided following
discussion with the Unions NSW and unions.
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. Delete Clause
8, Wage/Salary Packaging Arrangements, and renumber existing clauses and cross
references accordingly.
3. Delete
references to ‘Public Employment Office’, in the award and insert in lieu
thereof the words "Director of Public Employment".
4. This
variation shall take effect on and from 14 December 2006.
E. A. R. BISHOP, Commissioner.
____________________
Printed by
the authority of the Industrial Registrar.