MISCELLANEOUS WORKERS - GENERAL SERVICES (STATE) AWARD
INDUSTRIAL RELATIONS
COMMISSION OF NEW SOUTH WALES
Application by Employers First,
An organisation of employers and a State Peak Council for Employers.
(No. IRC 5320 of 2004)
Before Commissioner
McLeay
|
22 November 2004
|
VARIATION
1. Insert in
clause 1, Arrangement, of the award published 8 December 2000 (320 I.G 1078), the
following new clause number and subject matter and renumber the existing clause
42, Area, Incidence and Duration to read as clause 43:
42. Salary
Packaging
43. Area,
Incidence and Duration
2. Renumber
clause 42, Area, Incidence and Duration, to read as clause 43 and insert the
following new clause 42:
42. Salary Packaging
(i) Where agreed
between the employer and a full-time or part-time employee, an employer may
offer salary packaging in respect of salary. Neither the employer nor the employee
may be compelled to enter into a salary packaging agreement.
(ii) Salary
packaging shall mean that the employee will have part of their salary 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 such a package shall not, when viewed objectively, be less
favourable than the entitlements otherwise available under this award and shall
be subject to the following provisions:
(a) the employer
shall ensure that the structure of any agreed remuneration package complies
with taxation and other relevant legislation;
(b) where there is
an agreement to salary package, the agreement shall be in writing and made
available to the employee;
(c) the employee
shall have access to details of the payments and transactions made on their
behalf. Where such details are
maintained electronically, the employee shall be provided with a printout of
the relevant information;
(d) the employer
has the right to vary or withdraw from a salary packaging agreement and/or
withdraw from offering salary packaging in the event of changes to the
operation of legislation that are detrimental to, or increase the costs of,
salary packaging arrangements;
(e) prior to entering
into any salary packaging agreements, the employee will be given the
opportunity by the employer to seek independent advice in respect of salary
package arrangements including advice from the union;
(f) in the event
that the employer withdraws from a salary packaging agreement, the individual
employee’s salary will revert to whichever is the higher of:
(i) the ordinary
time rate of pay that applied to the employee prior to the commencement of the
salary packaging agreement; or
(ii) the
applicable rate specified in Table 1, Rates of Pay of this Award.
(g) notwithstanding
any of the above arrangements, the employer or employee may cancel any salary
packaging agreements by the giving of one month’s notice of cancellation to the
other party;
(h) Superannuation
Guarantee Contributions will be calculated with reference to the ordinary time
rate of pay the employee would have been entitled to receive but for the salary
packaging arrangement;
(i) any allowance,
penalty rates, overtime, payment for unused leave entitlements shall be
calculated by reference to the ordinary time rate of pay which would have
applied to the employee but for the salary packaging arrangement
(j) unless there
is agreement between the employer and the employee to the contrary, all salary
packaging arrangements shall cease during any period of leave without pay,
including periods of unpaid sick leave.
3. This
variation shall take effect from 22 November 2004.
J. McLEAY, Commissioner.
____________________
Printed by
the authority of the Industrial Registrar.