Common use of SALARY PACKAGING ARRANGEMENT Clause in Contracts

SALARY PACKAGING ARRANGEMENT. 23.1 An Employee may, by agreement with the Employer, enter into a salary packaging arrangement in accordance with this clause and Australian Taxation Office requirements. 23.2 Salary packaging is an arrangement whereby the entitlements and benefits under this Agreement, contributing toward the Total Employment Cost (TEC), (as defined in subclause 23.3 of this clause) of an Employee, can be reduced by and substituted with another or other benefits. 23.3 The TEC for salary packaging purposes is calculated by adding the following entitlements and benefits: (a) the base wage; (b) other cash allowances; (c) non cash benefits; (d) any Fringe Benefit Tax liabilities currently paid; and (e) any variable components. 23.4 Where an Employee enters into a salary packaging arrangement the Employee will be required to enter into a separate written agreement with the Employer setting out the terms and conditions of the salary packaging arrangement. 23.5 Notwithstanding any salary packaging arrangement, the wage rate as specified in this Agreement is the basis for calculating wage related entitlements specified in the Agreement. 23.6 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal and state legislation. Compulsory Employer contributions made to superannuation schemes established under the State Superannuation Act 2000 are calculated on the gross (pre-packaged) wage amount regardless of whether or not an Employee participates in a salary packaging arrangement with their Employer. 23.7 A salary packaging arrangement cannot increase the costs to the Employer of employing an individual. 23.8 A salary packaging arrangement is to provide that the amount of any taxes, penalties or other costs for which the Employer or Employee is or may become liable for and are related to the salary packaging arrangement, shall be borne in full by the Employee. 23.9 In the event of any increase in taxes, penalties or costs relating to a salary packaging arrangement, the Employee may vary or cancel that salary packaging arrangement. 23.10 Wages as prescribed by Schedules 2 are to be applied for the purposes of subclause 23.3, regarding TEC, and subclause 23.6, regarding Compulsory Employer Superannuation Guarantee contributions.

SALARY PACKAGING ARRANGEMENT. 23.1 An Employee may, by agreement with the Employer, enter into a salary packaging arrangement in accordance with this clause and Australian Taxation Office requirements. 23.2 Salary packaging is an arrangement whereby the entitlements and benefits under this Agreement, contributing toward the Total Employment Cost (TEC), (as defined in subclause 23.3 (3) of this clause) of an Employee, can be reduced by and substituted with another or other benefits. 23.3 The TEC for salary packaging purposes is calculated by adding the following entitlements and benefits: (a) the base wage; (b) other cash allowances; (c) non cash benefits; (d) any Fringe Benefit Tax liabilities currently paid; and (e) any variable components. 23.4 Where an Employee enters into a salary packaging arrangement the Employee will be required to enter into a separate written agreement with the Employer setting out the terms and conditions of the salary packaging arrangement. 23.5 Notwithstanding any salary packaging arrangement, the wage rate as specified in this Agreement is the basis for calculating wage related entitlements specified in the Agreement. 23.6 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal and state legislation. Compulsory Employer contributions made to superannuation schemes established under the State Superannuation Act 2000 are calculated on the gross (pre-packaged) wage amount regardless of whether or not an Employee participates in a salary packaging arrangement with their Employer. 23.7 A salary packaging arrangement cannot increase the costs to the Employer of employing an individual. 23.8 A salary packaging arrangement is to provide that the amount of any taxes, penalties or other costs for which the Employer or Employee is or may become liable for and are related to the salary packaging arrangement, shall be borne in full by the Employee. 23.9 In the event of any increase in taxes, penalties or costs relating to a salary packaging arrangement, the Employee may vary or cancel that salary packaging arrangement. 23.10 Wages as prescribed by Schedules 2 are to be applied for the purposes of subclause 23.3, regarding TEC, and subclause 23.6, regarding Compulsory Employer Superannuation Guarantee contributions.

SALARY PACKAGING ARRANGEMENT. 23.1 ‌ 24.1 An Employee may, by agreement with the EmployerMain Roads, enter into a salary packaging arrangement in accordance with this clause and Australian Taxation Office requirements. 23.2 24.2 Salary packaging is an arrangement whereby the entitlements and benefits under this Agreement, contributing toward the Total Employment Cost (TEC), (as defined in subclause 23.3 of this clause24.3) of an Employee, can be reduced by and substituted with another or other benefits. 23.3 24.3 The TEC for salary packaging purposes is calculated by adding the following entitlements and benefits: (a) the base wagesalary; (b) other cash allowances; (c) non cash benefits; (d) any Fringe Benefit Tax liabilities currently paid; and (e) any variable components. 23.4 24.4 Where an Employee enters into a salary packaging arrangement the Employee will be required to enter into a separate written agreement with the Employer Main Roads setting out the terms and conditions of the salary packaging arrangement. 23.5 24.5 Notwithstanding any salary packaging arrangement, the wage salary rate as specified in this Agreement Agreement, is the basis for calculating wage salary related entitlements specified in the Agreement. 23.6 24.6 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal and state legislation. Compulsory Employer employer contributions made to superannuation schemes established under the State Superannuation Act 2000 2001 are calculated on the gross (pre-pre packaged) wage salary amount regardless of whether or not an Employee participates in a salary packaging arrangement with their EmployerMain Roads. 23.7 24.7 A salary packaging arrangement cannot increase the costs to the Employer Main Roads of employing an individual. 23.8 24.8 A salary packaging arrangement is to provide that the amount of any taxes, penalties or other costs for which the Employer Main Roads or Employee is or may become liable for and are related to the salary packaging arrangement, shall be borne in full by the Employee. 23.9 24.9 In the event of any increase in taxes, penalties or costs relating to a salary packaging arrangement, the Employee may vary or cancel that salary packaging arrangement. 23.10 Wages 24.10 Salaries as prescribed by Schedules 2 Attachment A of this Agreement are to be applied for the purposes of subclause 23.324.3, regarding Total Employment Cost (TEC), and subclause 23.624.6, regarding Compulsory Employer Superannuation Guarantee contributions, of this clause.

SALARY PACKAGING ARRANGEMENT. 23.1 20.1 An Employee may, by agreement with the EmployerMain Roads, enter into a salary packaging arrangement in accordance with this clause and Australian Taxation Office requirements. 23.2 20.2 Salary packaging is an arrangement whereby the entitlements and benefits under this Agreement, contributing toward the Total Employment Cost (TEC), ) (as defined in subclause 23.3 of this clause20.3) of an Employee, can be reduced by and substituted with another or other benefits. 23.3 20.3 The TEC for salary packaging purposes is calculated by adding the following entitlements and benefits: (a) the base wage; (b) other cash allowances; (c) non cash benefits; (d) any Fringe Benefit Tax liabilities currently paid; and (e) any variable components. 23.4 20.4 Where an Employee enters into a salary packaging arrangement the Employee will be required to enter into a separate written agreement with the Employer Main Roads setting out the terms and conditions of the salary packaging arrangement. 23.5 20.5 Notwithstanding any salary packaging arrangement, the wage rate as specified in this Agreement Agreement, is the basis for calculating wage related entitlements specified in the Agreement. 23.6 20.6 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal and state legislation. Compulsory Employer contributions made to superannuation schemes established under the State Superannuation Act 2000 are calculated on the gross (pre-packaged) wage amount regardless of whether or not an Employee participates in a salary packaging arrangement with their EmployerMain Roads. 23.7 20.7 A salary packaging arrangement cannot increase the costs to the Employer Main Roads of employing an individual. 23.8 20.8 A salary packaging arrangement is to provide that the amount of any taxes, penalties or other costs for which the Employer Main Roads or Employee is or may become liable for and are related to the salary packaging arrangement, shall be borne in full by the Employee. 23.9 20.9 In the event of any increase in taxes, penalties or costs relating to a salary packaging arrangement, the Employee may vary or cancel that salary packaging arrangement. 23.10 20.10 Wages as prescribed by Schedules 2 Attachment A of this Agreement are to be applied for the purposes of subclause 23.320.3, regarding the TEC, and subclause 23.620.6, regarding Compulsory Employer Superannuation Guarantee contributions.

SALARY PACKAGING ARRANGEMENT. 23.1 20.1 An Employee officer may, by agreement with the EmployerCommission, enter into a salary packaging arrangement in accordance with this clause and Australian Taxation Office requirements. 23.2 20.2 Salary packaging is an arrangement whereby the entitlements and benefits under this Agreement, contributing toward the Total Employment Cost (TEC), (as defined in subclause 23.3 (3) of this clause) of an Employeeofficer, can be reduced by and substituted with another or other benefits. 23.3 20.3 The TEC for salary packaging purposes is calculated by adding the following entitlements and benefits: (ai) the base wagesalary; (bii) other cash allowances; (ciii) non cash benefits; (div) any Fringe Benefit Tax liabilities currently paid; and (ev) any variable components. 23.4 20.4 Where an Employee officer enters into a salary packaging arrangement the Employee officer will be required to enter into a separate written agreement with the Employer Commission setting out the terms and conditions of the salary packaging arrangement. 23.5 20.5 Notwithstanding any salary packaging arrangement, the wage salary rate as specified in this Agreement Agreement, is the basis for calculating wage salary related entitlements specified in the Agreementthis agreement. 23.6 20.6 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal and state legislation. Compulsory Employer employer contributions made to superannuation schemes established under the State Superannuation Act 2000 and the ▇▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇ ▇▇▇▇ are calculated on the gross (pre-pre packaged) wage salary amount regardless of whether or not an Employee officer participates in a salary packaging arrangement with their Employeremployer. 23.7 20.7 A salary packaging arrangement cannot increase the costs to the Employer Commission of employing an individual. 23.8 20.8 A salary packaging arrangement is to provide that the amount of any taxes, penalties or other costs for which the Employer Commission or Employee officer is or may become liable for and are related to the salary packaging arrangement, shall be borne in full by the Employeeofficer. 23.9 20.9 In the event of any increase in taxes, penalties or costs relating to a salary packaging arrangement, the Employee officer may vary or cancel that salary packaging arrangement. 23.10 Wages as prescribed by Schedules 2 are to be applied for the purposes of subclause 23.3, regarding TEC, and subclause 23.6, regarding Compulsory Employer Superannuation Guarantee contributions.

SALARY PACKAGING ARRANGEMENT. 23.1 11.1 An Employee employee may, by agreement with the EmployerAuthority, enter into a salary packaging arrangement in accordance with this clause and Australian Taxation Office requirements. 23.2 11.2 Salary packaging is an arrangement whereby the entitlements and benefits under this General Agreement, contributing toward the Total Employment Cost (TEC), (as defined in subclause 23.3 11.3 of this clause) of an Employeeemployee, can be reduced by and substituted with another or other benefits. 23.3 11.3 The TEC for salary packaging purposes is calculated by adding the following entitlements and benefits: (a) the base wagesalary; (b) other cash allowances; (c) non cash benefits; (d) any Fringe Benefit Tax liabilities currently paid; and (e) any variable components. 23.4 11.4 Where an Employee employee enters into a salary packaging arrangement the Employee employee will be required to enter into a separate written agreement with the Employer Authority setting out the terms and conditions of the salary packaging arrangement. 23.5 11.5 Notwithstanding any salary packaging arrangement, the wage salary rate as specified in this Agreement General Agreement, is the basis for calculating wage salary related entitlements specified in the this General Agreement. 23.6 11.6 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal Federal and state State legislation. Compulsory Employer employer contributions made to superannuation schemes established under the State Superannuation Act 2000 2001 are calculated on the gross (pre-pre- packaged) wage salary amount regardless of whether or not an Employee employee participates in a salary packaging arrangement with their Employerthe Authority. 23.7 11.7 A salary packaging arrangement cannot increase the costs to the Employer Authority of employing an individual. 23.8 11.8 A salary packaging arrangement is to provide that the amount of any taxes, penalties or other costs for which the Employer Authority or Employee employee is or may become liable for and are related to the salary packaging arrangement, shall be borne in full by the Employeeemployee. 23.9 11.9 In the event of any increase in taxes, penalties or costs relating to a salary packaging arrangement, the Employee employee may vary or cancel that salary packaging arrangement. 23.10 Wages 11.10 Salaries as prescribed by Schedules Schedule 2 of this General Agreement are to be applied for the purposes of subclause 23.3, 11.3 of this clause regarding TECTotal Employment Cost, and subclause 23.6, 11.6 of this clause regarding Compulsory Employer Superannuation Guarantee contributions.