AN120118 – Charitable, Aged and Disability Care Services (State) Award
Where agreed between the employer and an employee, an employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this award and shall be subject to the following provisions:
(i) the employer shall ensure that the structure of any package complies with taxation and other relevant laws.
(ii) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this award;
(iii) the employer shall advise the employee in writing of his/her right to choose payment of that salary referred to in sub-clause (ii) above instead of a remuneration package;
(iv) the employer shall advise the employee, in writing, that all award conditions, other than the salary and those conditions as agreed in sub-clause (v) below shall continue to apply;
(v) where packaging arrangements apply, the employer and employee may by mutual agreement delete the application of certain award clauses, excepting Clauses 19-Annual Leave, 22-Sick Leave, 21- Long Service Leave, 23-Personal/Carers Leave, 18-Public Holidays, 33-Grievance and Disputes Resolution Procedures, and 38-Parental Leave;
(vi) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation.
(vii) a copy of the agreement shall be made available to the employee;
(viii) the employee shall be entitled to inspect details of the payments made under the terms of this agreement;
(ix) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer;
(x) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;
(xi) Salary packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employees rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate award rate of pay whichever is greater.
(xii) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change.
(xiii) in the event that employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub-clause (ii) above. Any outstanding benefit shall be paid on or before the date of termination. (xiv) any pay increases granted to employees under this award shall also apply to employees subject to remuneration packaging arrangements within this clause.
