Salary for Superannuation. 15.1.1. Salary for superannuation purposes is as defined by the relevant fund rules and applicable legislation.
Salary for Superannuation. 77.1. The following allowances are considered (subject to CSS, PSS and PSSap rules) as salary for superannuation purposes:
Salary for Superannuation. The following allowances are considered (subject to CSS, PSS and PSSap rules) as salary for superannuation purposes: an allowance payable for the possession of a particular skill or the acquisition of a particular standard of proficiency in a work related skill (e.g. First Aid Allowance); or an allowance payable, including extended higher duties allowance payable for a period exceeding twelve months where it is confirmed by the delegate there is a likelihood (i.e. there is a better than 50 percent probability) that the employee will receive the allowance for a continuous period of not less than 12 months. Higher Duties Allowance An employee may be assigned duties for a temporary period at a higher classification than the employee’s classification. Prior to assigning duties temporarily at a higher classification the delegate must consider the relative importance to the Authority of the duties to be performed at the higher classification and other duties to be performed; the length of the period in which the employee is to perform duties at the higher classification; and the need for APS employees to be given the opportunity to gain experience in performing duties at a higher classification. The selection of an employee to perform higher duties must be made on the basis of merit with an assessment of the person’s work skills and experience against the capabilities for the duties and required organisational outcomes. For periods where an employee is temporarily assigned duties at a higher classification for a period of longer than four weeks, the employee will be provided with appropriate relevant support, including training where required. If an employee is temporarily assigned duties at a higher classification for a period of five working days or more, the employee will be entitled to payment of a higher duties allowance (HDA). The allowance is the difference between his or her normal salary and the salary for the higher classification, which will normally be the first salary point in the higher classification. Where an employee is temporarily assigned duties of the same higher classification for a continuous period of 12 months (or broken periods over the previous 24 months) for which he or she receives payment, the employee will, subject to satisfactory performance, be entitled to move to the next pay point of the higher classification (for the purposes of HDA) and be entitled to continue to access this pay point during any subsequent periods of temporary...
Salary for Superannuation severance and termination purposes for Employees entering into salary sacrifice arrangements will be determined as if these arrangements did not exist.
Salary for Superannuation redundancy and termination purposes for an employee who has elected to convert part of his or her salary to non-salary benefits, shall be determined as if those arrangements did not exist.
