CHARITABLE INSTITUTIONS (PROFESSIONAL STAFF SOCIAL WORKERS) AWARD
INDUSTRIAL RELATIONS
COMMISSION OF NEW SOUTH WALES
Application by Health
Services Union, industrial organisation of employees.
(No. IRC 5929 of 2003)
Before Mr Deputy
President Grayson
|
6 November 2003
|
VARIATION
1. Insert in
clause 1, Arrangement, of the award published 26 November 1999 (312 I.G. 341)
the following clause number and subject matter and renumber the existing clause
28, Area, Incidence and Duration, to Clause 29.
28. Remuneration
Packaging
2. Renumber
clause 28, Area, Incidence and Duration, to read as clause 29 and insert the following new clause 28:
28. Remuneration
Packaging
(i) Where agreed
between the employer and an employee, an employer may introduce remuneration
packaging. Neither the employer nor the employee may be compelled to enter into
a remuneration packaging agreement. Employees may exercise their right to
continue to receive their applicable award salary.
(ii) Remuneration
packaging means that an employee will have part of their remuneration packaged
into a fringe benefit, which does not constitute a direct payment to the
employee but is payable to a bona fide third party.
(iii) The terms and
conditions of a remuneration package offered to an employee shall not, when
viewed objectively, be less favourable than the entitlements otherwise
available under the award and shall be subject to the following provisions.
(a) A copy of the
agreement shall be made available to the employee.
(b) The employer
shall ensure that the structure of any package complies with taxation and other
relevant laws.
(c) All award
conditions, other than the salary and those conditions as agreed in sub-clause (d)
below shall continue to apply.
(d) Where
packaging arrangements apply, the employer and employee may by mutual agreement
delete the application of certain award clauses, excepting clauses involving:
Annual Leave; Sick Leave; Long Service Leave; Personal/Carer’s Leave; Public
Holidays; and Grievance and Disputes Resolution Procedures.
(e) The employee
shall be entitled to inspect details of the payments made under the terms of
this agreement.
(f) Superannuation
Guarantee Contributions will be calculated with reference to the salary the
employee would have been entitled to receive but for the remuneration packaging
agreement.
(g) Any allowance,
penalty rates, overtime, payment for unused leave entitlements, other than any
payments for leave taken whilst employed, shall be calculated by reference to
the salary which would have applied to the employee but for the remuneration
packaging agreement.
(h) Pay increases
granted to employees in accordance with this award shall also apply to
employees subject to remuneration packaging arrangements.
(i) Remuneration
packaging arrangements shall cease during any period of leave without pay,
including periods of unpaid sick leave.
(j) Where at the
end of the Fringe Benefit Tax year the full amount allocated to a specific
benefit has not been utilised, it will be paid as salary, which will be subject
to appropriate taxation requirements. By agreement between the employer and the
employee, any unused benefit may be carried forward to the next period on the
basis that any FBT obligation is accepted by the employee.
(k) A remuneration
package may be changed or terminated at any time, by agreement of the parties.
(l) Either party
may unilaterally withdraw from a remuneration packaging agreement by providing
one month’s written notice to the other party.
A lesser period of notice or no notice may be provided in circumstances
identified in subclause (iii)(m).
(m) The employer
may terminate a remuneration packaging agreement, at any time, should the
employer cease to attract exemption from the payment of Fringe Benefit Tax or
should amendments to legislation be made that are detrimental to, or increase
the costs of remuneration packaging arrangements.
(n) Where a
remuneration packaging agreement is terminated the employee’s salary will
revert to the applicable award classification rate the
employee would have been entitled to receive but for the remuneration packaging
agreement.
(o) In the event
that the employee ceases to be employed by the employer this agreement will cease
to apply as at the date of termination. Benefits not paid on or before the date
of termination shall be treated as salary and the appropriate tax deducted.
3. This
variation shall take effect from the first pay period to commence on or after 6
November 2003.
J. P. GRAYSON D.P.
____________________
Printed by
the authority of the Industrial Registrar.