Common use of Salary Sacrifice to Superannuation Clause in Contracts

Salary Sacrifice to Superannuation. (i) Notwithstanding the salaries prescribed in Salary Tables, Part B. Salaries as varied from time to time, an employee may elect, subject to the agreement of the employee’s employer, to sacrifice a part or all of the salary payable under the salaries clause to additional employer superannuation contributions. Such election must be made prior to the commencement of the period of service to which the earnings relate. The amount sacrificed together with any salary packaging arrangements under Clause 35, Salary Packaging, of this Agreement may be made up to one hundred (100) per cent of the salary payable under the salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lesser. In this clause, ‘superannuable salary’ means the employee’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations. (ii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. 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. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination of the employee’s services with the employer. (b) Subject to Australian taxation law, the amount of salary sacrificed will reduce the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement or any applicable, act, or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice to superannuation made under this Agreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributions. (v) Where an employee elects to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 (NSW); (b) the Superannuation Xxx 0000 (NSW); (c) the State Authorities Superannuation Act 1987 (NSW); (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW); or (e) the First State Superannuation Act 1992 (NSW). The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund on the salary payable under Salary Tables, Part B. Salaries of this Agreement to the same extent as applied before the employee 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

Salary Sacrifice to Superannuation. (i) Notwithstanding the salaries prescribed in Salary Tables, Part B. Salaries this agreement as varied from time to time, an employee may elect, subject to the agreement of the employee’s employer, to sacrifice a part or all of the salary payable under the salaries clause this agreement to additional employer superannuation contributions. Such election must be made prior to the commencement of the period of service to which the earnings relate. The amount sacrificed together with any salary packaging arrangements under Clause 35, . Salary Packaging, of this Agreement may be made up to one hundred (100) per cent of the salary payable under the relevant salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lesser. In this clause, ‘superannuable salary’ means the employee’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations. (ii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. 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. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination of the employee’s services with the employer. (b) Subject to Australian taxation law, the amount of salary sacrificed will reduce the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement agreement or any applicable, act, or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under the salaries clause of this Agreement agreement in the absence of any salary sacrifice to superannuation made under this Agreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributions. (v) Where an employee elects to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 (NSW)Act, 1906; (b) the Superannuation Xxx 0000 (NSW)Act, 1916; (c) the State Authorities Superannuation Act 1987 (NSW)Act, 1987; (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW)Act, 1987; or (e) the First State Superannuation Act 1992 (NSW)Act, 1992. The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund on the salary payable under Salary Tables, Part B. Salaries of this Agreement agreement to the same extent as applied before the employee 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.

Salary Sacrifice to Superannuation. (i) Notwithstanding the salaries prescribed in Salary Tables, Part B. Salaries this agreement as varied from time to time, an employee may elect, subject to the agreement of the employee’s employer, to sacrifice a part or all of the salary payable under the salaries clause this agreement to additional employer superannuation contributions. . (a) Such election must be made prior to the commencement of the period of service to which the earnings relate. The amount sacrificed together with any salary packaging arrangements under Clause 35, 32 Salary Packaging, of this Agreement may be made up to one hundred (100) per cent of the salary payable under the relevant salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lesser. . (b) In this clause, ‘superannuable salary’ means the employee’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations. (ii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. 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. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination of the employee’s services with the employer. (b) Subject to Australian taxation law, the amount of salary sacrificed will reduce the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement agreement or any applicable, act, or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under the salaries clause of this Agreement agreement in the absence of any salary sacrifice to superannuation made under this Agreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributions. (v) Where an employee elects to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 Act 1906 (NSW); (b) the Superannuation Xxx 0000 Act 1916 (NSW); (c) the State Authorities Superannuation Act 1987 (NSW); (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW); or (e) the First State Superannuation Act 1992 (NSW). The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund on the salary payable under Salary Tables, Part B. Salaries of this Agreement agreement to the same extent as applied before the employee 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.

Salary Sacrifice to Superannuation. (i) Notwithstanding the salaries prescribed in Salary Tables, Part B. Salaries as varied from time to time, prescribed in this agreement, an employee may elect, subject to the agreement of the employee’s employer, to sacrifice a part or all of the salary payable under the salaries clause this agreement to additional employer superannuation contributions. Such election must be made prior to the commencement of the period of service to which the earnings relate. The amount sacrificed together with any salary packaging arrangements under Clause 35, Xxxxxx 43. Salary Packaging, of this Agreement agreement may be made up to one hundred (100) per cent of the salary payable under the relevant salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lesser. In this clause, ‘superannuable salary’ means the employee’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations. (ii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. 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. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination of the employee’s services with the employer. (b) Subject to Australian taxation law, the amount of salary sacrificed will reduce the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement agreement or any applicable, applicable act, or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under the salaries clause of the this Agreement agreement in the absence of any salary sacrifice to superannuation made under this Agreementagreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributions. (v) Where an employee elects to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 (NSW)0000; (b) the Superannuation Xxx 0000 (NSW)0000; (c) the State Authorities Superannuation Act 1987 (NSW)Xxx 0000; (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW)Xxx 0000; or (e) the First State Superannuation Act 1992 (NSW)Xxx 0000. The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund on the salary payable under Salary Tables, Part B. Salaries of this Agreement agreement to the same extent as applied before the employee 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.

Salary Sacrifice to Superannuation. (i) Notwithstanding the salaries prescribed in Salary Tables, Part B. Salaries as varied from time to time, prescribed in this agreement, an employee may elect, subject to the agreement of the employee’s employer, to sacrifice a part or all of the salary payable under the salaries clause this agreement to additional employer superannuation contributions. Such election must be made prior to the commencement of the period of service to which the earnings relate. The amount sacrificed together with any salary packaging arrangements under Clause 3539, Salary Packaging, of this Agreement agreement may be made up to one hundred (100) per cent of the salary payable under the relevant salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lesser. In this clause, ‘superannuable salary’ means the employee’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations. (ii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. 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. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination of the employee’s services with the employer. (b) Subject to Australian taxation law, the amount of salary sacrificed will reduce the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement agreement or any applicable, applicable act, or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under the salaries clause of the this Agreement agreement in the absence of any salary sacrifice to superannuation made under this Agreementagreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributions. (v) Where an employee elects to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 (NSW)0000; (b) the Superannuation Xxx 0000 (NSW)0000; (c) the State Authorities Superannuation Act 1987 (NSW)Xxx 0000; (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW)Xxx 0000; or (e) the First State Superannuation Act 1992 (NSW). The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund on the salary payable under Salary Tables, Part B. Salaries of this Agreement to the same extent as applied before the employee 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

Salary Sacrifice to Superannuation. (i) Notwithstanding Subject to the salaries prescribed in Salary Tables, Part B. Salaries as varied from time to timefollowing conditions, an employee may elect, subject to elect with the agreement of the employee’s employer (such an agreement shall not be unreasonably withheld by the employer, ) to salary sacrifice a any part or all of his/her salary (including Award or Enterprise Agreement based salary/wages) to make additional contributions to their choice of superannuation fund as outlined in Clause 24.1 above. 24.2.1 As salary sacrifice is a complex matter, it is the employee’s responsibility to seek advice and fully understand all implications of salary payable under sacrifice before seeking to enter into this arrangement. 24.2.2 The application shall be in writing on the salaries clause form provided by the relevant superannuation fund and shall detail the percentage of salary sacrificed. 24.2.3 Requests for salary sacrifice to additional employer superannuation contributions. Such election must be made prior for a minimum of 1% of gross salary and must be in whole percentages (ie 1%, 2% 3% etc). 24.2.4 A minimum of 4 weeks notice will need to be given by the commencement employee of their intention to salary sacrifice or to change/rescind their salary sacrifice arrangements. 24.2.5 Any such arrangement shall be by mutual agreement between each individual employee and the Council, provided that approval by the Council shall not be unreasonably withheld. Date finalised: Administration Enterprise Agreement No 6 (2011) 40 City of Cxxxxxx Xxxxx Administration Enterprise Bargaining Agreement Number 6 (2011) 24.2.6 Once established, an employee may change their salary sacrifice arrangements up to two times per calendar year, provided the required notice period of 4 weeks is given. 24.2.7 All payments for all types of leave, annual leave loading, superannuation, redundancy payments, termination payments, overtime, shift penalties will be calculated on the basis of the period of service to which employee’s pre‐sacrifice salary. 24.2.8 The employee shall bear the earnings relate. The amount sacrificed together responsibility and costs associated with taxation and any salary packaging arrangements under Clause 35, Salary Packaging, of this Agreement may be made up to one hundred (100) per cent other matters in respect of the salary payable under the salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lessersacrifice arrangements. In this clause, ‘superannuable salary’ This means the employee’s salary as notified from time to time that contributions made to the New South Wales public sector relevant superannuation trustee corporations. fund will be adjusted (ii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. 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. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination cost) to take account of the employee’s services with the employertaxation payable in relation to those contributions. (b) Subject to Australian taxation law, the amount of salary sacrificed 24.2.9 Salary sacrifice contributions will reduce the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement or any applicable, act, or statute which is expressed to be determined by reference to an employee’s salary, shall treated as employer contributions and may be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice to superannuation made under this Agreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributionssurcharge and are likely to be preserved. (v) Where an employee elects to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 (NSW); (b) the Superannuation Xxx 0000 (NSW); (c) the State Authorities Superannuation Act 1987 (NSW); (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW); or (e) the First State Superannuation Act 1992 (NSW). The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund on the salary payable under Salary Tables, Part B. Salaries of this Agreement to the same extent as applied before the employee 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

Salary Sacrifice to Superannuation. (i) Notwithstanding the salaries prescribed in Salary Tables, Part B. Salaries as varied from time 8.2.1 An Employee may apply to time, an employee may elect, subject Council to salary sacrifice any part of their salary to make additional contributions to the agreement applicable superannuation fund in accordance with this Clause 8. 8.2.2 As salary sacrifice is a complex matter, it is the Employee’s responsibility to seek advice and fully understand all implications of salary sacrifice before seeking to enter into this arrangement. 8.2.3 The Employee’s substantive gross salary for all purposes, including but not limited to superannuation, annual leave and long service leave, shall be the employee’s employer, to sacrifice a part or all of the salary payable under the salaries clause to additional employer superannuation contributions. Such election must be made prior to the commencement of the period of service to which the earnings relatepre-sacrificing salary. The amount sacrificed together Employee recognises that, as a consequence of entering into a salary sacrifice arrangement with any salary packaging arrangements under Clause 35the Council, Salary Packaging, of this Agreement may there will be made up to one hundred (100) per cent of a reduction in the salary payable under the salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lesser. In this clause, ‘superannuable salary’ means the employeeEmployee’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporationsactual net take-home pay. (ii) 8.2.4 Any pre-tax such arrangement shall be by mutual agreement between each individual Employee and post-tax payroll deductions must the Council, provided that approval by the Council shall not be taken into account prior to determining unreasonably withheld. 8.2.5 The application shall be in writing and shall detail the amount percentage of available salary to be packagedsalary sacrificed taking into consideration the Australian Taxation Office Contribution Caps. Such payroll deductions The remaining “cash” component cannot be lower than any minimum salary amount, which the Council may include but are not limited otherwise be required to superannuation payments, HECS payments, child support payments, judgement debtor/garnishee orders, union fees and private health fund membership feessatisfy in respect of an Employee. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination of the employee’s services with the employer. (b) Subject to Australian taxation law, 8.2.6 Each Employee may vary the amount of salary sacrificed will reduce sacrifice and withdraw from the arrangement at any time. The arrangement may only apply to future salary arrangements and cannot operate retrospectively. The Employee shall bear the responsibility and costs associated with taxation and any other matters in respect of the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement or any applicable, act, or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference sacrifice arrangements. This means that contributions made to the salary which would have applied applicable Superannuation Scheme will be adjusted (at the Employee’s cost) to the employee under this Agreement take account of taxation payable in the absence of any salary sacrifice relation to superannuation made under this Agreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation those contributions. (v) Where an employee elects 8.2.7 Any information or figures provided on request by Council’s Payroll Officer to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 (NSW); (b) the Superannuation Xxx 0000 (NSW); (c) the State Authorities Superannuation Act 1987 (NSW); (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW); or (e) the First State Superannuation Act 1992 (NSW). The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund Employees on the salary payable under Salary Tables, Part B. Salaries of this Agreement to the same extent as applied before the employee sacrificed that amount implications 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 implementedsacrificing will not constitute professional advice or a recommendation.

Salary Sacrifice to Superannuation. (i) Notwithstanding the salaries prescribed in Salary Tables, Part B. Salaries this agreement as varied from time to time, an employee may elect, subject to the agreement of the employee’s employer, to sacrifice a part or all of the salary payable under the salaries clause this agreement to additional employer superannuation contributions. . (a) Such election must be made prior to the commencement of the period of service to which the earnings relate. The amount sacrificed together with any salary packaging arrangements under Clause 35, 32 Salary Packaging, of this Agreement may be made up to one hundred (100) per cent of the salary payable under the relevant salaries clause, or up to one hundred (100) per cent of the currently applicable superannuable salary, whichever is the lesser. . (b) In this clause, ‘superannuable salary’ means the employee’s salary as notified from time to time to the New South Wales public sector superannuation trustee corporations. (ii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. 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. (iii) Where the employee has elected to sacrifice a part or all of the available payable salary to additional employer superannuation contributions: (a) The employee shall be provided with a copy of the signed agreement. The salary sacrifice agreement shall be terminated at any time at the employee’s election and shall cease upon termination of the employee’s services with the employer. (b) Subject to Australian taxation law, the amount of salary sacrificed will reduce the salary subject to appropriate PAYE taxation deductions by the amount sacrificed; and (c) Any allowance, penalty rate, overtime, payment for unused leave entitlements, weekly workers’ compensation, or other payment, other than any payment for leave taken in service, to which an employee is entitled under this Agreement agreement or any applicable, act, or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under the salaries clause of this Agreement agreement in the absence of any salary sacrifice to superannuation made under this Agreement. (iv) The employee may elect to have the specified amount of payable salary which is sacrificed to additional employer superannuation contributions: (a) paid into the superannuation scheme established under the First State Superannuation Act 1992 (NSW) as optional employer contributions; or (b) subject to the employer’s agreement, paid into a private sector complying superannuation scheme as employer superannuation contributions. (v) Where an employee elects to salary sacrifice in terms of subclause (iv) above, the employer will pay the sacrificed amount into the relevant superannuation fund. (vi) Where the employee is a member of a superannuation scheme established under: (a) the Police Regulation (Superannuation) Xxx 0000 (NSW); (b) the Superannuation Xxx 0000 (NSW); (c) the State Authorities Superannuation Act 1987 (NSW); (d) the State Authorities Non-contributory Superannuation Act 1987 (NSW); or (e) the First State Superannuation Act 1992 (NSW). The employee’s employer must ensure that the amount of any additional employer superannuation contributions specified in subclause (i) above is included in the employee’s superannuable salary which is notified to the New South Wales public sector superannuation trustee corporations. (vii) Where, prior to electing to sacrifice a part or all of their salary to superannuation, an employee had entered into an agreement with their employer to have superannuation contributions made to a superannuation fund other than a fund established under legislation listed in subclause (vi) above, the employer will continue to base contributions to that fund on the salary payable under Salary Tables, Part B. Salaries of this Agreement agreement to the same extent as applied before the employee 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.