Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner.
(2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement.
(3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner.
(4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits.
(5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer.
(6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner.
(7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner.
(8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice.
(9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement.
(10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period.
(11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement.
(12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement.
(13) For the purposes of this provision, statutory 9%...
Salary Packaging. 15.1 By agreement with the Employee, an Employee’s pay may be salary packaged.
15.2 The Employee shall compensate the Employer from within their base remuneration for any FBT incurred as a consequence of any salary packaging arrangement the Employee has entered into. Where the Employee chooses not to pay any of the costs associated with their salary packaging, the Employer may cease the Employee’s salary packaging arrangements.
15.3 The parties agree that in the event that salary packaging ceases to be an advantage to the Employee (including as a result of subsequent changes to FBT legislation), the Employee may elect to convert the amount packaged to salary. Any costs associated with the conversion to salary shall be borne by the Employee and the Employer shall not be liable to make up any benefit lost as a consequence of an Employee’s decision to convert to salary.
15.4 The Employee shall be responsible for all costs associated with the administration of their salary packaging arrangements, provided that such costs shall be confined to reasonable commercial charges as levied directly by the external salary packaging provider and/or in-house payroll service (as applicable), as varied from time to time.
15.5 The parties recommend to Employees who are considering salary packaging that they seek independent financial advice. The Employer shall not be held responsible in any way for the cost or outcome of any such advice and furthermore, the parties agree that the Employee shall pay for any costs associated with salary packaging.
15.6 Superannuation contributions paid by the Employer into an approved Fund will be calculated on the Employee’s pre-packaged rate of pay.
Salary Packaging. In compliance with the Catholic Education Commission of Western Australia’s policy statement, salary packaging shall be available to employees.
Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissioner.
(2) The Office of the Information Commissioner is to apply the following principles for employees that avail themselves of salary packaging:
(a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee;
(b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer;
(c) increases or variations in taxation are to be passed to employees as part of their salary package;
(d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement;
(e) the employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging;
(f) there will be no significant additional administrative workload or other ongoing costs to the employer;
(g) any additional administrative and fringe benefit tax costs are to be met by the employee;
(h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package.
(3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging.
(4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.
Salary Packaging. The school may offer to provide and the teacher may agree in writing to accept:
(i) the Benefits nominated by the teacher; and
(ii) a salary equal to the difference between the Benefit Value and the salary which would have applied to the teacher or under clause 17.4(c), in the absence of an agreement under this clause.
(iii) The available Benefits are those made available by the School from the following list:
(A) superannuation;
(B) childcare provided by the school;
(C) other benefits offered by the School.
(iv) The teacher must be advised in writing of the Benefit Value before the agreement is entered into.
Salary Packaging. 30.1 An Employee may enter into a salary packaging arrangement with his or her Employer using pre-tax salary in respect of superannuation, a novated lease and/or other approved benefits under State or Federal legislation. In the case of salary sacrifice to State Government defined benefit superannuation schemes, arrangements must comply with State legislation.
30.2 All costs associated with salary packaging, including the Employer’s reasonable administrative costs, are to be met from the salary of the participating Employee.
Salary Packaging. 12.1 By agreement with the employee, the current rate of pay specified in the Awards as incorporated (as adjusted by this Agreement), may be salary packaged.
12.2 The employee shall compensate the Employer from within their base remuneration for any FBT incurred as a consequence of any salary packaging arrangement the employee has entered into. Where the employee chooses not to pay any of the costs associated with their salary packaging, the Employer may cease the employee’s salary packaging arrangements.
12.3 The parties agree that in the event that salary packaging ceases to be an advantage to the employee (including as a result of subsequent changes to FBT legislation), the employee may elect to convert the amount packaged to salary. Any costs associated with the conversion to salary shall be borne by the employee and the Employer shall not be liable to make up any benefit lost as a consequence of an employee’s decision to convert to salary.
12.4 The employee shall be responsible for all costs associated with the administration of their salary packaging arrangements, provided that such costs shall be confined to reasonable commercial charges as levied directly by the external salary packaging provider and/or in-house payroll service (as applicable), as varied from time to time.
12.5 The parties recommend to employees who are considering salary packaging that they seek independent financial advice. The Employer shall not be held responsible in any way for the cost or outcome of any such advice and furthermore, the parties agree that the employee shall pay for any costs associated with salary packaging.
12.6 Superannuation contributions paid by the Employer into an approved Fund will be calculated on the pre-packaged rate in Schedule A for the applicable classification.
Salary Packaging. 33.1 All Employees will have access to salary packaging arrangements as follows:
(a) By agreement with the Employee, the current rate of pay specified in Schedule 2, may be salary packaged in accordance with the Employer's policy on salary packaging provided that the Employer's policy is consistent with the guidelines published by the Australian Tax Office.
(b) The Employee shall compensate the Employer from within their base remuneration, for any Fringe Benefits Tax incurred as a consequence of any salary packaging arrangement the Employee has entered into. Where the Employee chooses not to pay any of the costs associated with their salary packaging, the Employer may cease the Employee's salary packaging arrangements.
(c) In the event that salary packaging ceases to be an advantage to the Employee (including as a result of subsequent changes to Fringe Benefits Tax Act 1986 (Cth) legislation), the Employee may elect to convert the amount packaged to salary. Any costs associated with the conversion to salary shall be borne by the Employee and the Employer shall not be liable to make up any benefit lost as a consequence of an Employee's decision to convert to salary.
(d) The Employee shall be responsible for all costs associated with the administration of their salary packaging arrangements, provided that such costs shall be confined to reasonable commercial charges as levied directly by the external salary packaging provider and/or in-house payroll services (as applicable), as varied from time to time.
(e) Employees who are considering salary packaging ought to seek independent financial advice. The Employer shall not be held responsible in any way for the cost or outcome of any such advice and any costs associated with salary packaging shall be paid for by the Employee.
Salary Packaging. For the purposes of this clause "salary" means the salary or rates of pay prescribed for the Employee's classification by Schedules A, B and C of this Schedule and any allowances paid to an Employee which form part of the Employee’s salary for superannuation purposes.
21.1 An Employee may, by agreement with the Employer, enter into a salary packaging arrangement including salary sacrifice to superannuation, where they may convert up to 100% of their salary to other benefits. Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of salary available to be packaged. Such payroll deductions may include, but are not limited to, compulsory superannuation payments, HECS payments, child support payments, judgment debtor/garnishee orders, union fees, health fund premiums.
21.2 The terms and conditions of the salary packaging arrangement, including the duration as agreed between the Employee and Employer, will be provided in a separate written agreement, in accordance with the salary packaging scheme for Teachers and Related Employees. Such agreement must be made prior to the period of service to which the earnings relate.
21.3 Salary packaging must be cost neutral for the Employer. Employees must reimburse the Employer in full for the amount of:
21.3.1 any fringe benefits tax liability arising from a salary packaging arrangement and;
21.3.2 any administrative fees.
21.4 Where an Employee makes an election to salary package the following payments made by the Employer in relation to an Employee shall be calculated by reference to the annual salary which the Employee would have been entitled to receive but for the salary packaging arrangement:
21.4.1 Superannuation Guarantee Contributions;
21.4.2 any salary-related payment including but not limited to allowances and workers compensation payments; and
21.4.3 payments made in relation to accrued leave paid on termination of the Employee’s employment or on the death of the Employee.
Salary Packaging. 31.1 An Employee is entitled to salary package the current salary specified in Appendix 2 in accordance with the Employer’s policy. The Employer will maintain a salary packaging policy (which may be through an external provider).
31.2 The Employee will compensate the Employer from within their salary for any Fringe Benefits Tax (FBT) incurred as a consequence of the Employee’s requested salary packaging arrangement. Where the Employee chooses not to pay any of the costs associated with their salary packaging, the Employer may cease the Employee's salary packaging arrangements.
31.3 The Employee may elect to convert the amount packaged (or part) to salary for any reason, including where salary packaging ceases to be an advantage to the Employee because of subsequent changes to FBT legislation. Any costs associated with the conversion to salary will be borne by the Employee and the Employer will not be liable to make up any benefit lost as a consequence of an Employee's decision to convert to salary.
31.4 The Employee will be responsible for all costs associated with the administration of their salary packaging arrangements, provided that such costs will be confined to reasonable commercial charges as levied directly by the external salary packaging provider and/or in-house payroll service (as applicable), as varied
31.5 Employees who are considering salary packaging should seek independent financial advice. The Employer will not be responsible for the cost or outcome of any such advice.
31.6 Superannuation contributions paid by the Employer into an approved Fund will be calculated on the Employee’s pre-packaged rate of pay.
