Salary Scales and Allowances. The rates set out below apply if current superannuation legislation continues to mandate an increase of 0.5% to superannuation in each year of the Agreement. The currently scheduled increases are: • a superannuation guarantee charge (SGC) of 10.5% on 1 July 2022; • a SGC of 11% on 1 July 2023; and • a SGC of 11.5% on 1 July 2024. If in any of the years 2022, 2023 or 2024, the superannuation legislation is amended to freeze the SGC to be applicable on 1 July in that year before the 1 February in that year, the rates payable from the first pay period on or after 1 February of that year set out below will increase by 0.22% with effect from that first pay period on or after 1 February of that year. If in any of the years 2022, 2023 or 2024, the superannuation legislation is amended in the period between 1 February that year and 1 July that year to freeze the SGC to be applicable on 1 July in that year, the rates payable from the first pay period on or after 1 February of that year set out below will increase by 0.22% with effect from the first pay period on or after 1 July of that year. This applies to rates of pay contained in Table 1 – Salary Scales, Table 2 – Casual Rates, Table 3 – Professional Excellence and Leadership Allowances and the Directors’ allowances in Table 4 – Other Allowances of Schedule 1 – Salary Scales and Allowances. For example, if in 2022: • before 1 February 2022, the superannuation legislation is amended to freeze the SGC at 10% from 1 July 2022, the rates payable from the first pay period on or after 1 February 2022 set out below will increase by 0.22% effective from that first pay period on or after 1 February 2022; • on 1 April 2022, the superannuation legislation is amended to freeze the SGC at 10% from 1 July 2022, the rates payable from the first pay period on or after 1 February 2022 set out below will increase by 0.22% effective from the first pay period on or after 1 July 2022.
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Samples: Multi Enterprise Agreement, Multi Enterprise Agreement, Independent Schools NSW/Act Standards Model (Teachers) Multi Enterprise Agreement 2021