AN120012 – Aged Care Industry (Broken Hill) Award
(i) Where agreed between the employer and a full-time or part-time employee, an employer may offer salary packaging in respect of salary. Neither the employer nor the employee may be compelled to enter into a salary packaging agreement.
(ii) Salary packaging shall mean that the employee will have part of their salary packaged into a fringe benefit which does not constitute a direct payment to the employee but is payable to a bona fide third party.
(iii) The terms and conditions of such a package shall not, when viewed objectively, be less favourable than the entitlements otherwise available under this award and shall be subject to the following provisions:
(a) the employer shall ensure that the structure of any agreed remuneration package complies with taxation and other relevant legislation;
(b) where there is an agreement to salary package, the agreement shall be in writing and made available to the employee;
(c) the employee shall have access to details of the payments and transactions made on their behalf. Where such details are maintained electronically, the employee shall be provided with a printout of the relevant information;
(d) the employer has the right to vary or withdraw from a salary packaging agreement and or withdraw from offering salary packaging in the event of changes to the operation of legislation that are detrimental to, or increase the costs of, salary packaging arrangements;
(e) prior to entering into any salary packaging agreements, the employee will be given the opportunity by the employer to seek independent advice in respect of salary package arrangements including advice from the union;
(f) in the event that the employer withdraws from a salary packaging agreement, the individual employees salary will revert to whichever is the higher of:
(i) the ordinary time rate of pay that applied to the employee prior to the commencement of the salary packaging agreement; or
(ii) the applicable rate specified in Table 1, Rates of Pay of this Award.
(g) notwithstanding any of the above arrangements, the employer or employee may cancel any salary packaging agreements by the giving of one months notice of cancellation to the other party;
(h) Superannuation Guarantee Contributions will be calculated with reference to the ordinary time rate of pay the employee would have been entitled to receive but for the salary packaging arrangement;
(i) any allowance, penalty rates, overtime, payment for unused leave entitlements shall be calculated by reference to the ordinary time rate of pay which would have applied to the employee but for the salary packaging arrangements;
(j) unless there is agreement between the employer and the employee to the contrary, all salary packaging arrangements shall cease during any period of leave without pay, including periods of unpaid sick leave.
