Salary Sacrifice. 2.5.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability. 2.5.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing. 2.5.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement. 2.5.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. the wages the employee would receive if not taking part in a salary packaging arrangement. 2.5.5 Salary packaging arrangements may be altered once per annum. 2.5.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer. 2.5.7 The employer will meet the cost associated with salary sacrifice to superannuation. 2.5.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 6 contracts
Sources: Early Childhood Education Collective Enterprise Agreement, Early Childhood Education Collective Enterprise Agreement, Early Childhood Education Collective Enterprise Agreement
Salary Sacrifice.
2.5.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability.
2.5.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing.
2.5.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 Salary packaging arrangements may be altered once per annum.
2.5.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 3 contracts
Sources: Collective Enterprise Agreement, Early Childhood Education Collective Enterprise Agreement, Early Childhood Education Collective Enterprise Agreement
Salary Sacrifice. 2.5.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability.
2.5.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing.
2.5.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. ie. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 Salary packaging arrangements may be altered once per annum.
2.5.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 2 contracts
Sources: Enterprise Agreement, Enterprise Agreement
Salary Sacrifice. 2.5.1
2.4.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability.
2.5.2 2.4.2 Where a salary sacrifice arrangement is entered intoentered, it will be recorded in writing.
2.5.3 2.4.3 Where such an arrangement is entered intoentered, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 The employee’s 2.4.4 Once the salary used to calculate sacrifice arrangement has commenced the calculation of superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. ie. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 2.4.5 Salary packaging arrangements may be altered once per annum.
2.5.6 2.4.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 2.4.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 2.4.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Enterprise Agreement
Salary Sacrifice. 2.5.1
2.6.1 An employee may will be entitled to salary sacrifice a portion of their salary to any benefit which does not attract a fringe Fringe benefit tax Tax liability.
2.5.2 2.6.2 Where a salary sacrifice arrangement is entered into, into it will be recorded in writing.
2.5.3 2.6.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 2.6.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leaveentitlements, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 2.6.5 Salary packaging arrangements may be altered once per annum.
2.5.6 2.6.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 2.6.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 2.6.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Enterprise Agreement
Salary Sacrifice.
2.5.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability.
2.5.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing.
2.5.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement Agreement – i.e. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 Salary packaging arrangements may be altered once per annum.
2.5.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Early Childhood Education Collective Enterprise Agreement
Salary Sacrifice. 2.5.1 2.6.1 An employee may salary sacrifice a portion of their salary to any benefit benefit, which does not attract a fringe benefit tax liability.
2.5.2 2.6.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing.
2.5.3 2.6.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 2.6.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 2.6.5 Salary packaging arrangements may be altered once per annum.
2.5.6 2.6.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 2.6.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 2.6.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Enterprise Agreement
Salary Sacrifice.
2.5.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability.
2.5.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing.
2.5.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. ie. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 Salary packaging arrangements may be altered once per annum.
2.5.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Enterprise Agreement
Salary Sacrifice.
2.5.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability.
2.5.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing.
2.5.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement Agreement – i.e. i.e., the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 Salary packaging arrangements may be altered once per annum.
2.5.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Early Childhood Education Collective Enterprise Agreement
Salary Sacrifice. 2.5.1 2.6.1 An employee may will be entitled to salary sacrifice a portion of their salary to any benefit which does not attract a fringe Fringe benefit tax Tax liability.
2.5.2 2.6.2 Where a salary sacrifice arrangement is entered into, into it will be recorded in writing.
2.5.3 2.6.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 2.6.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leaveentitlements, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with this agreement – i.e. i.e., the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 2.6.5 Salary packaging arrangements may be altered once per annum.
2.5.6 2.6.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 2.6.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 2.6.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Enterprise Agreement
Salary Sacrifice. 2.5.1 16.1 An employee may salary sacrifice a portion of their salary to any benefit which does not attract a fringe benefit tax liability.
2.5.2 16.2 Where a salary sacrifice arrangement is entered into, it will be recorded in writing.
2.5.3 16.3 Where such an arrangement is entered into, the employee’s total salary shall be reduced by an amount equivalent to that nominated in the arrangement.
2.5.4 16.4 The employee’s salary used to calculate superannuation contributions, leave loading, annual leave or vacation leave, long service leave, severance and termination payment entitlements, will be the gross base salary in accordance with as per section 10 of this agreement – i.e. the wages the employee would receive if not taking part in a salary packaging arrangement.
2.5.5 16.5 Salary packaging arrangements may be altered once per annum.
2.5.6 16.6 The employer reserves the right to outsource the administration of salary packaging arrangements to a provider appointed by the employer.
2.5.7 16.7 The employer will meet the cost associated with salary sacrifice to superannuation.
2.5.8 16.8 The employee may be required to meet the cost of salary sacrifice arrangements to benefits other than superannuation.
Appears in 1 contract
Sources: Enterprise Agreement