AN120435 – Private Hospital Industry Nurses' (State) Award
(i) No employee or employer shall be compelled to enter into a remuneration packaging arrangement.
(ii) Where an employer makes a decision to offer remuneration packaging the employer shall provide details of the proposed remuneration packaging to the Association 28 days before the introduction of the proposal. Where a private hospital already has remuneration packaging in place prior to the operation of this clause, they shall be deemed to have complied and are not required to notify the Association in accordance with this subclause.
(iii) The terms and conditions of a package offered to an employee shall not, when viewed objectively, be less favourable than the entitlements otherwise available under the award and shall be subject to the following provisions:
(a) The employer shall ensure that the structure of any package complies with taxation and other relevant laws.
(b) Employees will have the Superannuation Guarantee Contribution (SGC) calculated on their award salary prior to the application of any remuneration packaging arrangements.
(iv) A copy of the agreement shall be made available to the employee.
(v) The employee shall be entitled to inspect details of payments made under the terms of this agreement.
(vi) The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer.
(vii) Where at the end of the Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, any unused benefit may be carried forward to the next period on the basis that any FBT obligation is accepted by the employee.
(viii) In the event that the employer ceases to attract exemption from payment of Fringe Benefit Tax, the employer may terminate all remuneration packaging arrangements and the employee's salary will revert to the applicable award classification rate the employee would have been entitled to receive but for the remuneration packaging agreement.
(ix) One month's notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to the award wage.
(x) In the event that the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination. Benefits not paid on or before the date of termination shall be treated as salary and the appropriate tax deducted.
(xi) Pay increases granted to employees in accordance with this award shall also apply to employees subject to remuneration packaging arrangements.
(xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated by reference to the salary which would have applied to the employee in the absence of any remuneration packaging arrangements.
