P.22 Release Documents
-
Upload
outsourcingcouncil -
Category
Documents
-
view
224 -
download
0
Transcript of P.22 Release Documents
-
8/3/2019 P.22 Release Documents
1/109
Absense Type
Field Description
Agency Agency name
Cluster
Enter relevant number of the agency's Cluster, either:
1 (Partner One)
2 (CSQ)
3 (CorporateLink)4 (Education)
5 (Health)
Hire to Retire
FrameworkThe relevant reference to the Hire to Retire Framework
Industrial
Award
The title of the award that sources the information entered in the template row (eg. Public Service
Award)
Reference/
SourceThe relevant clause, sections or schedules in the industrial legislation (eg.
Directive/
Circulareg Directive 08/04
Absence Type The description of absence type
Leave
Deduction Leave Balance(s) leave is deducted from, eg, Recreation Leave + accrual balance, No deduction
Paid/UnpaidValid Codes: Paid, Unpaid
Is the leave paid or unpaid
Accrual rate
per YearThe amount at which the leave accrues per year
Entitlement Entitlements for non accrual absence types, eg Emergent/Compassionate leave 3 days
Advance
Accrual Grant
Valid Codes: Yes, No
Are the employees granted leave in advance, eg Sick advance, RDO
Interpretation
or unique
requirements
All other rules required to correctly apply the provisions from the relevant documentation. Include here
if casuals are eligible
Comments Any other comments
Variation Code
Office Use only:
Identifies changes made by Agency:
CA - Change (Agency)
DA - Delete (Agency)
NA - New (Agency)
NW - New (Whole-of-Government)
CG - Change (Whole-of-Government)
DG - Delete (Whole-of-Government)
Maintenance performed on templates by Awards template due to legislative changes, errors etc:
CM - Change (Maintenance - Agency)
NM - New (Maintenance - Agency)
DM - Delete (Maintenance - Agency)
CG - Change (Maintenance - Whole-of-Government)
NG - New (Maintenance - Whole-of-Government)DG - Delete (Maintenance - Whole-of-Government)
Issues Any conflict or issues that occur with changes, additions or deletions made against the item(s)
Comments Any comments regarding the item(s)
New
modifications,
deletions or
issues
This column should be used for the current review process, add any changes, additions or deletions to
data or issues and where possible apply the colour code, ie green for additions, orange for changes
and red for deletions
RTI Folio No. 1584RTI Folio No. 1584RTI Folio No. 1686
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
2/109
-
8/3/2019 P.22 Release Documents
3/109
-
8/3/2019 P.22 Release Documents
4/109
-
8/3/2019 P.22 Release Documents
5/109
Exclusions
Reference
NumberAgency Cluster
Hire to Retire
FrameworkIndustrial Award Reference/ Source Directive/ Circular
Absence
Type
Leave
Deduction
Paid/
Unpaid
Accrual
Rate per
year
Entitlement
Advance
Accrual
Grant
Interpretat ion
new Housing
2
2.2.2 Leave Takings
2.2.1 Leave Accruals
2.2.1 Leave Balances
Boarding House
Employees Award -
State (Excluding South
East Queensland)
2003
Clause 7.2.1 Sick Leave
Sicke leave
entitlement
+ accrual
balance
Paid 8 days 8 days per year Yes
Excludes casuals, schoo
Part
no employee shall receive
absense from wor
Employees must provide
th
Part time employees receiv
Employees in receipt of
entitled to p
new Housing
2
2.2.2 Leave Takings
2.2.1 Leave Accruals
2.2.1 Leave Balances
2.3.1 Prepayment
Boarding House
Employees Award -
State (Excluding South
East Queensland)
2003
Clause 7.1Recreation
Leave
Recreation
Leave
entitlement
+ accrual
balance
Paid 5 weeks 5 weeks per year No
Employees doing continuo
where 3 shifts per day are
Leave loading payment
Absence hours
Part day
Prorata for
Excl
Leave
RTI Folio No. 1588RTI Folio No. 1588RTI Folio No. 1690
DPWRTIR
elease
-
8/3/2019 P.22 Release Documents
6/109
-
8/3/2019 P.22 Release Documents
7/109
-
8/3/2019 P.22 Release Documents
8/109
-
8/3/2019 P.22 Release Documents
9/109
-
8/3/2019 P.22 Release Documents
10/109
-
8/3/2019 P.22 Release Documents
11/109
-
8/3/2019 P.22 Release Documents
12/109
-
8/3/2019 P.22 Release Documents
13/109
-
8/3/2019 P.22 Release Documents
14/109
-
8/3/2019 P.22 Release Documents
15/109
-
8/3/2019 P.22 Release Documents
16/109
-
8/3/2019 P.22 Release Documents
17/109
-
8/3/2019 P.22 Release Documents
18/109
-
8/3/2019 P.22 Release Documents
19/109
-
8/3/2019 P.22 Release Documents
20/109
-
8/3/2019 P.22 Release Documents
21/109
-
8/3/2019 P.22 Release Documents
22/109
-
8/3/2019 P.22 Release Documents
23/109
-
8/3/2019 P.22 Release Documents
24/109
-
8/3/2019 P.22 Release Documents
25/109
-
8/3/2019 P.22 Release Documents
26/109
Award Description
Apprentices and Trainees Wages and Conditions (Queensland Government Departments and Certain
Family Leave Award Queensland Public Sector
Queensland Public Service Award - State 2003
State Government Departments Certified Agreement 2003
RTI Folio No. 1609RTI Folio No. 1609RTI Folio No. 1711
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
27/109
Allowances
Fields Description
Agency Agency name
Cluster
Enter relevant number of the agency's Cluster, either:
1 (Partner One)
2 (CSQ)
3 (CorporateLink)
4 (Education)
5 (Health)
Hire to Retire
FrameworkThe relevant reference to the Hire to Retire Framework
Industrial AwardThe title of the award that sources the information entered in the template row (eg. Public Service
Award)
Reference/
SourceThe relevant clause, sections or schedules in the industrial legislation (eg.
Directive/ Circular eg Directive 08/04
Description The description of the allowance
Location SpecificValid Code: Yes, No
Specific to a geographical location
Workplace
Specific
Valid Code: Yes, No
Specific to a work unit eg, PA HospitalTable Driven
Amount
Valid Code: Yes, No
Fixed amount in the table
UnitsValid Code: Hours, Days, Weekly, Fortnightly, Yearly, Units, Months
Recurring or One-
off
Valid Code: Recurring, One-off, Both
Recurring is a set amount paid each pay, One-Off is paid on claim, Either is an allowance that
could be paid on a regular basis or as a one-off
Calculation-Rate
MethodRules behind how the rate is calculated
Value divisible
Valid Code: Yes, No
Is this allowance payable as a full amount or as a divisible amount? Divisible example: First Aid
allowance can be split hourly, weekly or fortnightly.
Taxable /NonTaxable
Valid Code: Taxable, Non Taxable, SplitIs the allowance taxable or non taxable?
Payment Summary
Area
Valid Code: Reportable FBT, Gross, Mileage, Meals, Allowances, Lump Sum A, Lump Sum B,
Lump Sum C, Lump Sum D, Lump Sum E, N/A
Paid on Paid
Absences
Valid Code: Yes, No
The allowance is paid when the employee is on paid leave. If payable on particular leave types
only, note in Interpretation or unique requirements.
Paid on unpaid
Absences
Valid Code: Yes, No
The allowance is paid when the employee is on unpaid leave. If payable on particular leave types
only, note in Interpretation or unique requirements.
Included in
Overtime and
penalties rate
Valid Code: Yes, No
Allowance amount included in the OT and penalty rate calculation.
Included in
Loading rate
calculation
Valid Code: Yes, No
Allowance amount included in the leave loading rate calculation.
Included in Cash
Equiv rate
calculation
Valid Code: Yes, No
Allowance amount included in the Cash equivalent rate calculation.
Paid whilst on
Higher Duties
Valid Code: Yes, No, Other
Is the allowance payable whilst the employee is on higher duties. For other requirements, note in
Interpretation or unique requirements.
SuperannuableValid Code: Yes, No
Is the allowance used in the calculation of the superannuable salary.
Interpretation or
unique
requirements
All other rules required to correctly apply the provisions from the relevant documentation.
RTI Folio No. 1610RTI Folio No. 1610RTI Folio No. 1712
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
28/109
Variation Code
Office Use only:
Identifies changes made by Agency:
CA - Change (Agency)
DA - Delete (Agency)
NA - New (Agency)
NW - New (Whole-of-Government)
CG - Change (Whole-of-Government)
DG - Delete (Whole-of-Government)
Maintenance performed on templates by Awards template due to legislative changes, errors etc:CM - Change (Maintenance - Agency)
NM - New (Maintenance - Agency)
DM - Delete (Maintenance - Agency)
CG - Change (Maintenance - Whole-of-Government)
NG - New (Maintenance - Whole-of-Government)
DG - Delete (Maintenance - Whole-of-Government)
Issues Any conflict or issues that occur with changes, additions or deletions made against the item(s)
Comments Any comments regarding the item(s)
New
modifications,
deletions orissues
This column should be used for the current review process, add any changes, additions or
deletions to data or issues and where possible apply the colour code, ie green for additions, orange
for changes and red for deletions
RTI Folio No. 1611RTI Folio No. 1611RTI Folio No. 1713
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
29/109
Award Description
Apprentices and Trainees Wages and Conditions (Queensland Government Departments and Certain
Family Leave Award Queensland Public Sector
Queensland Public Service Award - State 2003
State Government Departments Certified Agreement 2003
RTI Folio No. 1612RTI Folio No. 1612RTI Folio No. 1714
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
30/109
-
8/3/2019 P.22 Release Documents
31/109
-
8/3/2019 P.22 Release Documents
32/109
-
8/3/2019 P.22 Release Documents
33/109
-
8/3/2019 P.22 Release Documents
34/109
-
8/3/2019 P.22 Release Documents
35/109
-
8/3/2019 P.22 Release Documents
36/109
-
8/3/2019 P.22 Release Documents
37/109
-
8/3/2019 P.22 Release Documents
38/109
-
8/3/2019 P.22 Release Documents
39/109
-
8/3/2019 P.22 Release Documents
40/109
-
8/3/2019 P.22 Release Documents
41/109
-
8/3/2019 P.22 Release Documents
42/109
-
8/3/2019 P.22 Release Documents
43/109
Deductions
Field Description
Agency Agency name
Category Generic grouping of deductions
System Driven
Amount?
Valid Codes: Yes, No
Is the deduction system driven (table driven amount) or user defined.
Amount Fixed
or calculated?
Valid Codes: Fixed, Percentage, Fixed or Percentage
Fixed dollar amount, percentage or both
Salary
Sacrifice
Valid Codes: Yes, No
Is this deduction salary sacrificable?
Protected NetValid Codes: Yes, No
eg. Child support
Payment
Summary Area
Valid Codes: TAX, Supperannuation, Union, Deductions, N/A
Where the deduction will appear in the employee's payment summary
Pay Advice
Area
Valid Codes: Taxation, Deduction, HELP Tax, Notational
Where the deduction will appear in the employee's pay adviceReducing
Balance
Valid Codes: Yes, No
Is there a balance that reduces with deductions, eg Garnishees
Processing
Rules
eg. Deduct all or nothing, Deduct what is possible, Deduct what is possible and take residual in first
available pay
Included in
Term Pay
Valid Codes: Yes, No
Whether it can be deducted in termination pay
Comments Any other comments
Variation Code
Office Use only:
Identifies changes made by Agency:
CA - Change (Agency)
DA - Delete (Agency)
NA - New (Agency)NW - New (Whole-of-Government)
CG - Change (Whole-of-Government)
DG - Delete (Whole-of-Government)
Maintenance performed on templates by Awards template due to legislative changes, errors etc:
CM - Change (Maintenance - Agency)
NM - New (Maintenance - Agency)
DM - Delete (Maintenance - Agency)
CG - Change (Maintenance - Whole-of-Government)
NG - New (Maintenance - Whole-of-Government)
DG - Delete (Maintenance - Whole-of-Government)
Issues Any conflict or issues that occur with changes, additions or deletions made against the item(s)
Comments Any comments regarding the item(s)
New
modifications,
deletions or
issues
This column should be used for the current review process, add any changes, additions or deletions to
data or issues and where possible apply the colour code, ie green for additions, orange for changes
and red for deletions
RTI Folio No. 1627RTI Folio No. 1627RTI Folio No. 1728
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
44/109
Reference
NumberCategory
System
Driven
Amount?
Amount
Fixed or
calculate
d?
Salary
Sacrifice
Protected
Net
Payment
Summary
Area
Pay
Advice
Area
Reducing
Balance
RTI Folio No. 1628RTI Folio No. 1628RTI Folio No. 1729
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
45/109
Processing RulesDeduct from
Cash Equiv.Comments
Variation
TypeIssues Comments
New
modifications,
deletions or
issues
RTI Folio No. 1629RTI Folio No. 1629RTI Folio No. 1730
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
46/109
Deductions Models
Ref
NumberCategory
System
Driven
Amount?
Amount Fixed
or
calculated?
Salary
Sacrifice
Protected
Net
Payment
Summary
Area
Pay
Advice
Area
Reducing
Balance
Processing
Rules
Deduct from
Cash Equiv.Comments
1 Tax Yes Fixed orPercentage
No No Tax Deductions No Deduct what ispossible
Yes Retrospectivedeductions
allowed2.0 Legislative - eg.
Garnishees
No Fixed or
Percentage
No No N/A Deductions Yes Deduct what is
possible
No Salary only, n
Cash Equiv2.1 Legislative -
Child support
No Fixed or
Percentage
No Yes N/A Deductions No Deduct what is
possible to
protected earning
level.
No Protected earni
as at 01/01/200
are Weekly
$284.85, F/N
$569.70 & Mon
$1238.59.
3.0 Superannuation -Voluntary
No Fixed orPercentage
NoYes
No N/A Deductions No Deduct all ornothing
No Salary only, nCash Equiv.Retrospective
deductionsallowed
3.1 Superannuation -
Non-Voluntary
Yes Fixed or
Percentage
No
Yes
No N/A Deductions No Deduct total
amount
No Salary only, n
Cash Equiv.Retrospectivedeductions
allowed4.0 Agency Deductions
Reducing balance
No Fixed No No N/A Deductions Yes Deduct what is
possible and takearrears in firstavailable pay
Yes
4.1 Agency Deductions -Overpayments -
Gross Recovery
No Fixed orPercentage
No No Gross Earnings Yes Deduct all or nothing Yes
4.2.1 Agency Deductions -Manual Payments -
Net Recovery
No Fixed orPercentage
No No N/A Deductions No Deduct what ispossible and take
arrears in first
available pay
Yes
4.2.2 Agency Deductions -Manual Payments -
Net Recovery
No Fixed or
Percentage
No No N/A Deductions Yes Deduct what ispossible and take
arrears in first
available pay
Yes
4.3 Agency Deductions -Loans
Yes Fixed No No N/A Deductions Yes Deduct what is
possible
Yes
4.4Agency Deductions -
Purchase Leave
No Fixed No No N/A Deductions NoDeduct all ornothing
NoSalary only, nCash Equiv
5 Departmental -
On-going deductioneg. Dept Rent
No Fixed No No N/A Deductions No Deduct all or
nothing
No
6 Miscellaneous -Additional Tax
No Fixed orPercentage
No No Tax Deductions No Deduct all ornothing
No Salary only, nCash Equiv.
Retrospectivedeductionsallowed
\\dpwservices.dpw.qld.gov.au\dfs\UsersAE\Kara.CHILD\Desktop\Housing_Awards-Deduction v4-2.XLS
RTI Folio No. 1630RTI Folio No. 1630RTI Folio No. 1731
DPWRTIR
elease
-
8/3/2019 P.22 Release Documents
47/109
-
8/3/2019 P.22 Release Documents
48/109
Deductions Models
Ref
NumberCategory
System
Driven
Amount?
Amount Fixed
or
calculated?
Salary
Sacrifice
Protected
Net
Payment
Summary
Area
Pay
Advice
Area
Reducing
Balance
Processing
Rules
Deduct from
Cash Equiv.Comments
7 Salary Sacrifice -eg. Pre Tax Sal
Sacrifice
No Fixed orPercentage
Yes No N/A Earnings No Deduct all ornothing
No Salary only, nCash Equiv
7.1 Salary Sacrifice -
eg. Post Tax Sal
No Fixed No No N/A Deductions No Deduct all or
nothing
No Salary only, n
Cash Equiv
7.2 Salary Sacrifice -
Superannuation -Voluntary
No Fixed or
Percentage
Yes No N/A Deductions No Deduct all or
nothing
No Salary only, n
Cash Equiv.Retrospective
7.3 Salary Sacrifice -
Superannuation -Non-Voluntary
Yes Fixed or
Percentage
Yes No N/A Deductions No Deduct total
amount
No Salary only, n
Cash Equiv.Retrospective
deductionsallowed
8 Health Funds No Fixed No No N/A Deductions No Deduct all or
nothing
No Salary only, n
Cash Equiv9 Insurance No Fixed No No N/A Deductions No Deduct all or
nothingNo Salary only, n
Cash Equiv
10 Unions No Fixed No No Union Deductions No Deduct all ornothing
No Salary only, nCash Equiv
11.0 Charities -Non SalarySacrifice - Post tax
No Fixed No No N/A Deductions No Deduct all ornothing
No Salary only, nCash Equiv
11.1 Charities -Salary Sacrifice - Pre
Tax
No Fixed Yes No Deductions Earnings No Deduct all or nothing No Salary only, nCash Equiv
12 Social Clubs No Fixed No No N/A Deductions No Deduct all or
nothing
No Salary only, n
Cash Equiv13 Professional
Associations
No Fixed No
Yes
No Deductions Deductions No Deduct all or nothing No
14 Professional yeardefined salary
No Fixed No No Deductions Deductions No Deduct all or nothing Yes
\\dpwservices.dpw.qld.gov.au\dfs\UsersAE\Kara.CHILD\Desktop\Housing_Awards-Deduction v4-2.XLS
RTI Folio No. 1631RTI Folio No. 1631RTI Folio No. 1733
DPWRTIR
elease
-
8/3/2019 P.22 Release Documents
49/109
Higher Duties
Field Description
Agency Agency name
Cluster
Enter relevant number of the agency's Cluster, either:
1 (Partner One)
2 (CSQ)
3 (CorporateLink)4 (Education)
5 (Health)
Hire to Retire
FrameworkThe relevant reference to the Hire to Retire Framework
Industrial AwardThe title of the award that sources the information entered in the template row (eg. Public Service
Award)
Reference/ Source The relevant clause, sections or schedules in the industrial legislation (eg.
Directive / Circular eg Directive 08/04
Employee Type
(FT, PT, Casual)Employee's appointment status: Full Time (FT), PartTime (PT) or Casual
% of HD undertaken Percentage of HD undertaken, eg, < 75% or >=75%
Min Period of HD The minimum period of HD required before payment is made. Eg, >= 3 weeks, or > 3 days
Leave Paid at HD The minimum period of HD required before payment is made. Eg, After 12 months
Public Holidays
paid (start & end of
HD) at HD Rate
Valid Codes: Yes, No
Is public holiday paid at HD if public holidays falls at the start or at the end of the HD period
Public Holidays
paid (during HD) at
HD Rate
Valid Codes: Yes, No
Is public holiday paid at HD if public holidays falls during the HD period
Increment Is the increment payable on HD and what are the rules.
Interpretation or
unique
requirements
All other rules required to correctly apply the provisions from the relevant documentation.
Comments Any other comments
Variation Code
Office Use only:
Identifies changes made by Agency:
CA - Change (Agency)
DA - Delete (Agency)
NA - New (Agency)
NW - New (Whole-of-Government)
CG - Change (Whole-of-Government)
DG - Delete (Whole-of-Government)
Maintenance performed on templates by Awards template due to legislative changes, errors etc:
CM - Change (Maintenance - Agency)
NM - New (Maintenance - Agency)
DM - Delete (Maintenance - Agency)
CG - Change (Maintenance - Whole-of-Government)
NG - New (Maintenance - Whole-of-Government)
DG - Delete (Maintenance - Whole-of-Government)
Issues Any conflict or issues that occur with changes, additions or deletions made against the item(s)
New modifications,
deletions or issues
This column should be used for the current review process, add any changes, additions or deletions to
data or issues and where possible apply the colour code, ie green for additions, orange for changes
and red for deletions
RTI Folio No. 1632RTI Folio No. 1632RTI Folio No. 1734
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
50/109
Award Description
Apprentices and Trainees Wages and Conditions (Queensland Government Departments and Certain
Family Leave Award Queensland Public Sector
Queensland Public Service Award - State 2003
State Government Departments Certified Agreement 2003
RTI Folio No. 1633RTI Folio No. 1633RTI Folio No. 1735
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
51/109
-
8/3/2019 P.22 Release Documents
52/109
-
8/3/2019 P.22 Release Documents
53/109
-
8/3/2019 P.22 Release Documents
54/109
-
8/3/2019 P.22 Release Documents
55/109
-
8/3/2019 P.22 Release Documents
56/109
-
8/3/2019 P.22 Release Documents
57/109
-
8/3/2019 P.22 Release Documents
58/109
Increments
Field Description
Agency Agency name
Cluster
Enter relevant number of the agency's Cluster, either:
1 (Partner One)
2 (CSQ)
3 (CorporateLink)4 (Education)
5 (Health)
Hire to Retire
FrameworkThe relevant reference to the Hire to Retire Framework
Industrial AwardThe title of the award that sources the information entered in the template row (eg. Public Service
Award)
Reference/ Source The relevant clause, sections or schedules in the industrial legislation (eg.
Directive / Circular eg, Directive 08/04
Employee Type
(FT, PT, Casual, Shift)Employee's appointment status: Full Time (FT), PartTime (PT) or Casual, Shift
After12 months
continuous
Does the employee receive an increment after 12 months continuous service at their classification and
pay point? Valid Codes: Yes, No. If No, and the employee is eligible to receive an increment in adifferent period, record the period in the Interpretation or unique requirements field. If there is
additional criteria, such as completion of training, have a qualification etc. document these additional
increment requirements in the Interpretation or unique requirements field.
1200 Hour rules ApplyValid Codes: Yes, No
1200 hours or 12 months whichever is greater, applicable to part time and casual employees only.
Increment Valid codes: Yes, No. If classification has increment levels answer: Yes. If not answer: No.
Progression
Valid codes: Yes, No. If the Employee is eligible to progress from one classification to another higher
classification outside the Selection based on merit process, answer: Yes. If there is additional criteria,
such as completion of training, have a qualification etc. document these additional increment
requirements in the Interpretation or unique requirements field. If required to complete the merit
based selection process, answer: No.
Increment /
Progression Date
When the increment will be paid. Eg. Based on Anniversary of Appointment date or competency
reached.
Interpretation or
unique requirementsAll other rules required to correctly apply the provisions from the relevant documentation.
Comments Any other comments
Variation Code
Office Use only:
Identifies changes made by Agency:
CA - Change (Agency)
DA - Delete (Agency)
NA - New (Agency)
NW - New (Whole-of-Government)
CG - Change (Whole-of-Government)
DG - Delete (Whole-of-Government)
Maintenance performed on templates by Awards template due to legislative changes, errors etc:
CM - Change (Maintenance - Agency)
NM - New (Maintenance - Agency)
DM - Delete (Maintenance - Agency)
CG - Change (Maintenance - Whole-of-Government)
NG - New (Maintenance - Whole-of-Government)
DG - Delete (Maintenance - Whole-of-Government)
Issues Any conflict or issues that occur with changes, additions or deletions made against the item(s)
New modifications,deletions or issues
This column should be used for the current review process, add any changes, additions or deletions to
data or issues and where possible apply the colour code, ie green for additions, orange for changesand red for deletions
RTI Folio No. 1641RTI Folio No. 1641RTI Folio No. 1743
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
59/109
Award Description
Apprentices and Trainees Wages and Conditions (Queensland Government Departments and Certain
Family Leave Award Queensland Public Sector
Queensland Public Service Award - State 2003
State Government Departments Certified Agreement 2003
RTI Folio No. 1642RTI Folio No. 1642RTI Folio No. 1744
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
60/109
-
8/3/2019 P.22 Release Documents
61/109
-
8/3/2019 P.22 Release Documents
62/109
-
8/3/2019 P.22 Release Documents
63/109
Increments
Reference
NumberAgency Cluster
Hire to Retire
FrameworkIndustrial Award Re ference/ Source Directive/Circula r
Employee Type
(FT, PT, Casual, Junior)
After 12
months
continuous
1200 Hour
rules ApplyIncrement Progression
Increment/Progression
Date
new Housing 22.1.2
Increments
Boarding House Employees
Award - State (Excluding
South East Queensland) 2003,
Clause 4.3, 5.3
Junior No No Yes No date turned 19 yearsPa
Ad
new Housing 22.1.2
Increments
Boarding House Employees
Award - State (Excluding
South East Queensland) 2003,
Clause 4.3, 5.3
Junior No No Yes No date turned 21 yearsPa
rat
\\dpwservices.dpw.qld.gov.au\dfs\UsersAE\Kara.CHILD\Desktop\Copy of Housing_Awards-Increments_v4-2.xls 4
RTI Folio No. 1646RTI Folio No. 1646RTI Folio No. 1748
DPWRTIR
elease
-
8/3/2019 P.22 Release Documents
64/109
-
8/3/2019 P.22 Release Documents
65/109
-
8/3/2019 P.22 Release Documents
66/109
-
8/3/2019 P.22 Release Documents
67/109
Exclusions
Reference
NumberAgency Cluster
Hire to
Retire
Framework
Industrial AwardReference/
Source
Directive/
Circular
Employee Type
(FT, PT, Casual)
After 12
months
continuous
1200 Hour
rules ApplyIncrement Progression
Increment/Progression
DateInterp
42 Housing 22.1.2
Increments
Queensland Public Service Award -
State 2003
Schedule 4,
Section 4 Clause
S4.4.3
Assistant
Workplace H&S
Inspector
No No No Yes
appointed to Workplace
H&S Inspector Grade III
subject to satisfying
approved requirements for
progression existing as at 1
July 1991, appointed to 6th
paypoint of level 2 Technical
stream
43 Housing 2 2.1.2Increments
Queensland Public Service Award -State 2003
Schedule 4,
Section 4 ClauseS4.4.3
Workplace H&SInspector Grade III
No No No Yes
appointed to Workplace
H&S Inspector Grade II
subject to satisfying
approved requirements forprogression existing as at 1
July 1991, appointed to 3rd
paypoint of level 3 Technical
stream
44 Housing 22.1.2
Increments
Queensland Public Service Award -
State 2003
Schedule 4,
Section 4 Clause
S4.4.3
Workplace H&S
Inspector Grade IINo No No Yes
appointed to Workplace
H&S Inspector Grade I
subject to satisfying
approved requirements for
progression existing as at 1
July 1991, appointed to 2nd
paypoint of level 4 Technical
stream
45 Housing 22.1.2
Increments
Employees Of Queensland
Government Departments (Other
Than Public Servants) Award 2003
Full Time Yes No Yes Yes Appointment Date
46 Housing 22.1.2
Increments
Employees Of Queensland
Government Departments (Other
Than Public Servants) Award 2003
Part Time Yes Yes Yes Yes Appointment DateAll othe
47 Housing 22.1.2
Increments
Employees Of QueenslandGovernment Departments (Other
Than Public Servants) Award 2003
Part Time Yes No Yes Yes Appointment DateThis ap
(Admin s
O
48 Housing 22.1.2
Increments
Employees Of Queensland
Government Departments (Other
Than Public Servants) Award 2003
Casual Yes Yes Yes Yes Appointment DateFor casu
se
49 Housing 22.1.2
Increments
Employees Of Queensland
Government Departments (Other
Than Public Servants) Award 2003
All No No Yes Yes date turned 21 years
RTI Folio No. 1650RTI Folio No. 1650RTI Folio No. 1752
DPWRTIR
elease
-
8/3/2019 P.22 Release Documents
68/109
Field Discriptions
Overtime & Penalties
Field Description
Agency Agency name
Cluster
Enter relevant number of the agency's Cluster, either:
1 (Partner One)
2 (CSQ)
3 (CorporateLink)
4 (Education)
5 (Health)
Hire to RetireFramework
The relevant reference to the Hire to Retire Framework
Industrial Award The title of the award that sources the information entered in the template row (eg. Public Service Award)
Reference/ Source The relevant clause, sections or schedules in the industrial legislation (eg.
Directive/ Circular eg Directive 08/04
Day/ Shift Valid Codes: Day, Shift, Continuous Shift, All
Employee Type
(FT, PT, Casual)Employee's appointment status: Full Time (FT), PartTime (PT), Casual or All
Working arrangementsValid Codes: Variable working hours (eg Public servants), Rostered/Set hours (eg. operational staff on 38
hour week), Other (eg. Counsellors) Note in Interpretation or unique requirements
Day(s) of week Days the overtime, TOIL etc is worked
Working /Non WorkingThe employee's ordinary working day or not
Valid Codes: Working, Non WorkingBand of Hours The spread of hours that ordinary hours are worked within
Maximum Number of
ordinary hours allowed
before OT
The maximum number of ordinary hours worked before overtime must be paid
Payment Type eg. Overtime, TOIL, recall, on call, CRIBB, Fatigue, Shift Penalty, ordianry time for weekend work
Rules Overtime/TOIL rules eg, time and a half for first 3 hours, 15% penalty for weekend work
Minimum Hours to be
PaidMinimum number of hours that the employee should be paid for
Meal Allowance Is the employee eligible to a meal allowance, include rules
Interpretation or unique
requirementsAll other rules required to correctly apply the provisions from the relevant documentation.
Comments Any other comments
Variation Code
Office Use only:Identifies changes made by Agency:
CA - Change (Agency)
DA - Delete (Agency)
NA - New (Agency)
NW - New (Whole-of-Government)
CG - Change (Whole-of-Government)
DG - Delete (Whole-of-Government)
Maintenance performed on templates by Awards template due to legislative changes, errors etc:
CM - Change (Maintenance - Agency)
NM - New (Maintenance - Agency)
DM - Delete (Maintenance - Agency)
CG - Change (Maintenance - Whole-of-Government)
NG - New (Maintenance - Whole-of-Government)
DG - Delete (Maintenance - Whole-of-Government)
Issues Any conflict or issues that occur with changes, additions or deletions made against the item(s)
New modifications,
deletions or issues
This column should be used for the current review process, add any changes, additions or deletions to data
or issues and where possible apply the colour code, ie green for additions, orange for changes and red for
deletions
RTI Folio No. 1651RTI Folio No. 1651RTI Folio No. 1753
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
69/109
Award Description
Apprentices and Trainees Wages and Conditions (Queensland Government Departments and Certain
Family Leave Award Queensland Public Sector
Queensland Public Service Award - State 2003
State Government Departments Certified Agreement 2003
RTI Folio No. 1652RTI Folio No. 1652RTI Folio No. 1754
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
70/109
-
8/3/2019 P.22 Release Documents
71/109
-
8/3/2019 P.22 Release Documents
72/109
-
8/3/2019 P.22 Release Documents
73/109
-
8/3/2019 P.22 Release Documents
74/109
-
8/3/2019 P.22 Release Documents
75/109
-
8/3/2019 P.22 Release Documents
76/109
-
8/3/2019 P.22 Release Documents
77/109
-
8/3/2019 P.22 Release Documents
78/109
-
8/3/2019 P.22 Release Documents
79/109
-
8/3/2019 P.22 Release Documents
80/109
-
8/3/2019 P.22 Release Documents
81/109
-
8/3/2019 P.22 Release Documents
82/109
-
8/3/2019 P.22 Release Documents
83/109
-
8/3/2019 P.22 Release Documents
84/109
-
8/3/2019 P.22 Release Documents
85/109
-
8/3/2019 P.22 Release Documents
86/109
-
8/3/2019 P.22 Release Documents
87/109
-
8/3/2019 P.22 Release Documents
88/109
-
8/3/2019 P.22 Release Documents
89/109
Payment rules
Field Description
Agency Agency name
Cluster
Enter relevant number of the agency's Cluster, either:
1 (Partner One)
2 (CSQ)
3 (CorporateLink)
4 (Education)
5 (Health)
Hire to Retire
FrameworkThe relevant reference to the Hire to Retire Framework
Industrial Award The title of the award that sources the information entered in the template row (eg. Public Service Award)
Reference/ Source The relevant clause, sections or schedules in the industrial legislation (eg.
Directive/ Circular eg Directive 08/04
Description Additional information
Day/ Shift Valid Codes: Day, Shift, Continuous Shift
Employee Type
(FT, PT, Casual)Employee's appointment status: Full Time (FT), PartTime (PT) or Casual
Award Hours The number of hours as per the award/agreement
RDO Valid Codes: Yes, No
Hours AveragingValid Code: Yes, No
eg Yes, paid based on standard hours, No, paid for actual hours worked for period
Rec Lve Wks The total number of recreation leave including any applicable additional leave under the award per year
Additional Leave for
holidays
Additional leave for; working on Public holidays, Continuous shift work, North & West Queensland
Region, N/A
Leave Loading Percentage loading paid on recreation leave, eg 17.5%, 17.5% or projected roster, whichever is greater
When Loading paid Eg 1 December or when leave is taken
Min daily Hours Minimum number of hours the employee can be paid for
Maximum Number of
ordinary hours
allowed before OT
The maximum number of ordinary hours worked before overtime must be paid
Paid Meal Breaks Valid Codes: Yes, No
Maximum hours
before Meal breakNumber of hours required before a meal break can be taken
Interpretation or
unique
requirements
All other rules required to correctly apply the provisions from the relevant documentation.
Variation Code
Office Use only:
Identifies changes made by Agency:
CA - Change (Agency)
DA - Delete (Agency)
NA - New (Agency)
NW - New (Whole-of-Government)
CG - Change (Whole-of-Government)
DG - Delete (Whole-of-Government)
Maintenance performed on templates by Awards template due to legislative changes, errors etc:
CM - Change (Maintenance - Agency)
NM - New (Maintenance - Agency)
DM - Delete (Maintenance - Agency)
CG - Change (Maintenance - Whole-of-Government)
NG - New (Maintenance - Whole-of-Government)
DG - Delete (Maintenance - Whole-of-Government)
Issues Any conflict or issues that occur with changes, additions or deletions made against the item(s)
Comments Any comments regarding the item(s)
New modifications,
deletions or issues
This column should be used for the current review process, add any changes, additions or deletions to
data or issues and where possible apply the colour code, ie green for additions, orange for changes and
red for deletions
RTI Folio No. 1672RTI Folio No. 1672RTI Folio No. 1774
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
90/109
Award Description
Apprentices and Trainees Wages and Conditions (Queensland Government Departments and Certain
Family Leave Award Queensland Public Sector
Queensland Public Service Award - State 2003
State Government Departments Certified Agreement 2003
RTI Folio No. 1673RTI Folio No. 1673RTI Folio No. 1775
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
91/109
-
8/3/2019 P.22 Release Documents
92/109
Award Payment Rules
Ref
NumberAgency Cluster
Hire to Retire
FrameworkIndustrial Award
Reference/
Source
Directive/
CircularDescription Day/ Shift
Employee
Type (FT, PT
Casual,
Junior)
Award
HoursRDO
Hours
Averaging
Rec Lve
Wks
Additional
Leave for
Holidays
Leave
Loading
When
Loading
paid
Min
daily
Hours
Max number of
ordinary hours
allowed before
O/T
New Housing 22.1.2 Allowances
2.3.1 Base Pay
Queensland Public Service
Award - State 2003
Clause 6.1.2 (a),
4.3 (k),
Schedule 4.2.1
Directive 20/05
PSIER News
0010/2005
Day PT 36.25 No Yes 5North West
Region14.00% 1-Dec 7.25
New Housing 22.1.2 Allowances
2.3.1 Base Pay
Queensland Public Service
Award - State 2003Clause 6.1.2 (a) Directive 20/05 Day FT 36.25 No Yes 4 N/A 17.50%
when leave
is taken7.25
New Housing 22.1.2 Allowances
2.3.1 Base Pay
Queensland Public Service
Award - State 2003
Clause 6.1.2 (a),
4.3 (k),
Schedule 4.2.1
Directive 20/05
PSIER News
0010/2005
Day PT 36.25 No Yes 4 N/A 17.50%when leave
is taken7.25
New Housing 22.1.2 Allowances
2.3.1 Base Pay
Queensland Public Service
Award - State 2003Clause 6.1.2 (a) Directive 20/05 Day FT 36.25 No Yes 5
North West
Region14.00%
when leave
is taken7.25
New Housing 22.1.2 Allowances
2.3.1 Base Pay
Queensland Public Service
Award - State 2003
Clause 6.1.2 (a),
4.3 (k),
Schedule 4.2.1
Directive 20/05
PSIER News
0010/2005
Day PT 36.25 No Yes 5North West
Region14.00%
when leave
is taken7.25
\\dpwservices.dpw.qld.gov.au\dfs\UsersAE\Kara.CHILD\Desktop\Copy of Housing_Awards-Payment Rules-award_v4-2.XLS 2RTI Folio No. 1675RTI Folio No. 1675RTI Folio No. 1777
DPWRTIR
elease
-
8/3/2019 P.22 Release Documents
93/109
-
8/3/2019 P.22 Release Documents
94/109
-
8/3/2019 P.22 Release Documents
95/109
-
8/3/2019 P.22 Release Documents
96/109
-
8/3/2019 P.22 Release Documents
97/109
-
8/3/2019 P.22 Release Documents
98/109
-
8/3/2019 P.22 Release Documents
99/109
-
8/3/2019 P.22 Release Documents
100/109
-
8/3/2019 P.22 Release Documents
101/109
-
8/3/2019 P.22 Release Documents
102/109
-
8/3/2019 P.22 Release Documents
103/109
-
8/3/2019 P.22 Release Documents
104/109
-
8/3/2019 P.22 Release Documents
105/109
-
8/3/2019 P.22 Release Documents
106/109
-
8/3/2019 P.22 Release Documents
107/109
Award Description
Apprentices and Trainees Wages and Conditions (Queensland Government Departments and Certain
Family Leave Award Queensland Public Sector
Queensland Public Service Award - State 2003
RTI Folio No. 1690RTI Folio No. 1690RTI Folio No. 1792
DPW
RTIRele
ase
-
8/3/2019 P.22 Release Documents
108/109
o
t
x
Termination
Payment Rules Entitlements Tax Treatment Payment SummaryVariation
code
Voluntary Early Retirement (VER)
VER less than 1 year
No long service leave payable
Directive 11/05
Voluntary Early Retirement (VER)
VER 1 year or more
Pro rata long service leave payable
Directive 11/05
VER package entitlements by appointment status:
Tenured Employees Other than Senior Executive Service and Senior Officers
VER package includes:
Accrued Recreation leave
Accrued Long Service leave for employees who have worked for at least 1 year, 1.3 weeks for each year
of continuous service and a proportionate amount for an incomplete year of service
Severance benefits of 2 weeks pay per year of service and a proportionate amount for an incomplete year
of recognised service, minimum payment is 4 weeks and maximum payment is 52 weeks, provided the
payment is not less than the severance benefit under the Termination, Change and Redundancy Statement
of Policy issued by QIRC.
In addition employees may be offered an incentive payment which is $6500 or eight weeks pay at the
employee's substantive level, whichever is greater. Tenured part-time employees offered an incentive
payment are entitled to a portion of the incentive payment , which will be adjusted to reflect the proportion
of full-time hours worked by the employee. The incentive payment will be reduced by the equivalent of 1
week's pay for each week the employee delays departure after the specified date. Incentive payments do n
are unsuccessful in seeking deployment or redeployment. Incentive payment includes payment in lieu of no
Tenured Senior Executive Service and Senior Officers
VER package includes:
Accrued Recreation leave
Accrued Long Service leave for employees who have worked for at least 1 year, 1.3 weeks for each year
of continuous service and a proportionate amount for an incomplete year of service
Severance benefits of 2 weeks pay per year of service and a proportionate amount for an incomplete yearof recognised service, minimum payment is 4 weeks and maximum payment is 52 weeks, provided the
payment is not less than the severance benefit under the Termination, Change and Redundancy Statement
of Policy issued by QIRC.
In addition employees may be offered an incentive payment which is 10 weeks pay at the employee's
substantive level provided the offer is accepted within 2 weeks (14 days) of the offer being made. Incentive
payments do not apply to employees who are unsuccessful in seeking deployment or redeployment.
Incentive payment includes payment in lieu of notice.
t
See below for tax treatment of the different components of the VER entitlements See below for Payment Summary area of the different
components of the VER entitlements
Cash equivalent of annual leave and annual leave loading after 17/8/93 (Section 4.110) All accrued annual leave and loading @ (30% + Medicare levy 31.5%). First $320.00 of loading in a
Financial year is tax free
Lump Sum A
Cash equivalent of long service leave (LSL) LSL accrued before 16 August 1978 1/20th
(5%) taxed @ marginal rates
LSL accrued after 15 August 1978 taxed @ 31.5%
Lump Sum B
Lump Sum A
Cash equivalent of Public Holidays, all other leave eg. RDOs, TOIL etc.
Any other payments that are normally made on resignation or retirement
Calculate the employees Eligible Service Period (ESP) prior to July 1983 and after June 1983 Lump Sum C / ETP Payment Summary
Total the amounts payable.
Divide the number of days service prior to July 1983 into the total number of days service then
multiply that by the ET P component amount.
Amount apportioned to service prior to July 1983 -
Only 5% of this amount is taxed at the marginal rate (regardless of employees age)
Amount apportioned to service after June 1983
Employee under 55 years old (with TFN) -
All taxed @ 31.5%
Employee 55 years or over (with TFN)
Taxed @ 16.5% up to an amount equal to or less than ETP Threshold and any amount above thisthreshold is charged @ 31.5%
Employees without a TFN are taxed @ 46.5% for the entire ETP component regardless of age.
All other payments including VER component, In lieu of Notice payments
Calculate:
Total completed years of service
Calculate the ATOs allowable tax-free component of a bona-fide redundancy or voluntary early retirement
scheme using the formula in the general rules.
Calculate VER component as per current Directive (11/05) on VERs Add all payments (Severance +
Incentive payment (If applicable)) being made to the employee except Annual Leave and Long Service
leave (these are treated as per above).
Take the total of payments as per the point above away from the ATOs allowable tax free component
The amount equal to or less than the ATO's allowable tax-free component is tax-free.
The amount more than the tax free component (if any) is then treated as an ETP and the following Ta
is applied if taken as cash and it is shown on the ETP payment summary:
Calculate the employees Eligible Service Period (ESP) prior to July 1983 and after June 1983
Total the amounts payable.
Divide the number of days service prior to July 1983 into the total number of days service then
multiply that by the ETP component amount
Amount apportioned to service prior to July 1983 -
Only 5% of this amount is taxed at the marginal rate (regardless of employees age)
Amount apportioned to service after June 1983 -
Employee under 55 years old (with TFN) -
All taxed @ 31.5%
Employee 55 years or over (with TFN) -
Taxed @ 16.5% up to an amount equal to or less than the ETP threshold
and any amount above this threshold is charged @ 31.5%
Employees without a TFN are taxed @ 46.5% for all of the ETP component
regardless of age
Tax free component -Lump Sum D
Amounts above tax free component:
Pre July 1983 ETP Payment Summary (show full
amount)
Post June 1983 ETP Payment Summary (show full
amount)
Death(Section 4.170 of ATO Tax Regulations)
Death less than 5 years No long
service leave payableDirective 05/07, 21.1(e)
Cash equivalent of annual leave and annual leave loading after 17/8/1993 (Section 4.110 of ATO Tax
Regulations)
All unused annual leave and annual leave loading is tax free Payment Summary issued to the Es tate and sent to the
Executor
Cash equivalent of long service leave (LSL) All unused long service leave is tax free Payment Summary issued to the Estate and sent to the
Executor
Death 5 years or more Long
service leave payable on pro rata
basis
Directive 05/07, 21.1(e)
Cash equivalent of Public Holidays and all other leave types. Civil Construction severance paymen
and other payments are regarded as a Death Benefit ETP.
The tax applied depends on who is receiving the payment.
Dep en de nt (W it h o r w it ho ut Ta x F il e Num be r TFN) . N il ta x i s a pp li ed P ayme nt Su mm ary i ssue d t o t he Es ta te an d sen t t o t he
Executor
Trustee of Estate (With or without TFN). Tax rate is nil but the employees eligible service period
(ESP) must be worked out and reported on the ETP Payment Summary
Payment Summary issued to the Estate and sent to the
Executor
Non-Dependent with TFN. Employees eligible service period (ESP) must be worked out and reported
on ETP Payment Summary.
Payment Summary issued to the Estate and sent to the
Executor
Death payment to employee's
personal representative
Pre July 1983 component nil tax
Post June 1983 component tax @ 31.5% (untaxed component)
Non-Dependent without TFN. Employees eligible service period (ESP) must be worked out and
reported on ETP Payment Summary.
Payment Summary issued to the Estate and sent to the
Executor
Both Pre July 1983 and Post June 1983 is all taxed @ 46.5%
Redundancy/Retrenchment, Invalidity/Ill-Health and Ill-Health Retirement
Redundancy/Retrenchment less
than 1 year
No long service leave payable
Directive 10/05
Directive 22/05
Redundancy/Retrenchment 1 year
or more
Long service leave payable
Directive 10/05
Directive 22/05
Resignation due to Ill-
Health/Incapacity, Domestic or
other pressing necessity,
employee dismissed unfairly or
for reasons other than conduct or
capacity to perform, less than 7
years
No long service leave payable -
Directive 5/07, clause 20.1
Resignation due to Ill-
Health/Incapacity, Domestic or
other pressing necessity,
employee dismissed unfairly or
for reasons other than conduct or
capacity to perform, 7 years or
more
Long service leave payable
Directive 5/07, clause 20.1
Redundancy/Retrenchment package entitlements by appointment status:
Tenured Employees Other than Senior Executive Service and Senior Officers
Retrenchment package includes:
Accrued Recreation leave
Accrued Long Service leave for employees who have worked for at least 1 year, 1.3 weeks for each year
of continuous service and a proportionate amount for an incomplete year of service
Severance benefits of 2 weeks pay per year of service and a proportionate amount for an incomplete year
of recognised service, minimum payment is 4 weeks and maximum payment is 52 weeks, provided the
payment is not less than the severance benefit under the Termination, Change and Redundancy Statement
of Policy
issued by QIRC.
Tenured Senior Executive Service and Senior Officersaccrued Recreation leave
accrued Long Service leave for employees who have worked for at least 1 year, 1.3 weeks for each year
of continuous service and a proportionate amount for an incomplete year of service
Severance benefits of 2 weeks pay per year of service and a proportionate amount for an incomplete
year of recognised service, minimum payment is 4 weeks and maximum payment is 52 weeks, provided
the payment is not less than the severance benefit under the Termination, Change and
Redundancy Statement of Policy issued by QIRC.
Temporary Employees employed on an on-going basis
(see Directive 22/05 for eligibility criteria)
Retrenchment package includes:
Accrued Recreation leave
Accrued Long Service leave for employees who have worked for at least 1 year, 1.3 weeks for each year
of continuous service and a proportionate amount for an incomplete year of service
Severance benefits are payable when temporary engagements have being terminated early and when
contracts have not been renewed. Eligible employees are entitled to severance benefits of 2 weeks pay
per year of service and a proportionate amount for an incomplete year of recognised serv ice, minimum
payment is 4 weeks and maximum payment is 52 weeks, provided the payment is not less than the
severance benefit under the Termination, Change and Redundancy Statement of Policy issued by QIRC.
See be low for tax t reatment of the d if fe rent components of the ent it lements See be low for Payment Summary area of the d if fe rent
components of the entitlements
Ill-Health Retirement less than 5
years
No long service leave payable -
Directive 5/07, clause 21.1(d)
Cash equivalent of annual leave and annual leave loading after 17/8/1993
(Section 4.110 of ATO Tax Regulations)
All accrued annual leave @ (30% + Medicare levy 31.5%). First $320.00 of loading paid in a fiscal
year is tax free
Lump Sum A
Ill-Health Retirement greater than
5 years
Long service leave payable -
Directive 5/07, clause 21.1(d)
Cash equivalent of long service leave (LSL) LSL accrued before 16 August 1978 only 1/20th
(5%) taxed @ marginal rates Lump Sum B
LSL accrued after 15 August 1978 taxed @ 31.5% Lump Sum A
Cash equivalent of Public Holidays and all other leave eg. RDOs, TOIL etc.
Any other payments that are normally made on resignation or retirement
Calculate the employees Eligible Service Period (ESP) prior to July 1983 and after June 1983 Lump Sum C / ETP Payment Summary
Total the amounts payable.
Divide the number of days service prior to July 1983 into the total number of days service then
multiply that by the ET P component amount.
Amount apportioned to service prior to July 1983 -
Only 5% of this amount is taxed at the marginal rate (regardless of employees age)
Amount apportioned to service after June 1983 -
Employee under 55 years old (with TFN) -
All taxed @ 31.5%
Employee 55 years or over (with TFN) -
Taxed @ 16.5% up to an amount equal to or less than ETP Threshold any amount above this
threshold is charged @ 31.5%
Employees without a TFN are taxed @ 46.5% for all of the ETP component regardless of age
RTI Folio No. 1691RTI Folio No. 1691RTI Folio No. 1793
DPWRTI
Release
-
8/3/2019 P.22 Release Documents
109/109
n
All other payments including Redundancy/Retrenchment component, In lieu of Notice payments
(excluding any Invalidity component)
The amount equal to or less than the ATOs allowable tax-free component is tax-free. Tax free component - Lump Sum D
Calculate:-
Total completed years of service
Calculate the ATOs allowable tax-free component of a bona-fide redundancy or voluntary early retirement
scheme using the formula in the general rules.
Calculate severance component as per current Directive (10/05) on Redundancy/Retrenchment. Add all
payments being made to the employee except Annual Leave and Long Service leave (these are treated as
per above).
Take the total of payments as per the point above away from the ATOs allowable tax free component
The amount in excess of the tax free component (if any) is then treated as an ETP and the following
Tax is applied if taken as cash and it is shown on the ETP payment summary:
Amounts above tax free component:
Calculate the employees Eligible Service Period (ESP) prior to July 1983 and after June 1983 Pre July 1983 ETP Payment Summary (show full
amount)
Divide the number of days service prior to July 1983 into the total number of days service then
multiply that by the ETP component amount
Post June 1983 ETP Payment Summary (show full
amount)
Amount apportioned to service prior to July 1983 -
Only 5% of this amount is taxed at the marginal rate (regardless of employees age)
Amount apportioned to service after June 1983
Employee under 55 years old (with TFN) -
All taxed @ 31.5%
Employee 55 years or over (with TFN) -
Taxed @ 16.5% up to an amount equal to or less than the ETP threshold $117,576.00 (2003/2004
financial year indexed annually) and any amount above this threshold is charged @ 31.5%
Employees without a TFN are taxed @ 46.5% for all of the ETP component regardless of age
Invalidity Component (If applicable) Calculate the employees Eligible Service Period (ESP) prior to July 1983 and after June 1983 Pre July 1983 ETP Payment Summary (show fullamount)
Total the amounts payable.
Divide the number of days service prior to July 1983 into the total number of days service then
multiply that by the ETP component amount
Post June 1983 ETP Payment Summary (show full
amount)
Post June 1994 portion of the ETP is Tax Free ETP
Payment Summary (show full amount)
To calculate the tax free portion (post June 1994) use the following formula:
(AxB)
C
Where
A = the full amount of the ETP
B = the number of days between the date of termination and the date of retirement (Should the perso
have continued working) i.e. Age 60 for a female employee and age 65 for a male employee
C = the number of whole days of the employees service plus the number of whole days calculated at
under B
Take the figure away from the post June 1983 amount to get your (post June 1983 to pre July 1994)
Amount apportioned to service prior to July 1983 -
Only 5% of this amount is taxed at the marginal rate (regardless of employees age)
Amount apportioned to service after June 1983 but before July 1994 -
Employee under 55 years old (with TFN) -
All taxed @ 31.5%
Employee 55 years or over (with TFN) -
Taxed @ 16.5% up to an amount equal to or less than ETP Threshold and any amount above this
threshold is charged @ 31.5%
Portion after June 1994 is tax free (regardless of age)
Employees without a TFN are taxed @ 46.5% for all of the ETP component regardless of age CW
All other termination reasons
Section 70 Contract less than a
year
No long service leave payable -
Directive 5/07, 21.1(a)
Cash equivalent of annual leave and annual leave loading
(Section 4.110 of ATO Tax Regulations)
Leave and loading accrued before 18 August 1993 Taxed at a rate of (30% + Medicare levy 1.5% -
31.5%
Lump Sum A
Leave and loading accrued after 17 August 1993 Taxed @ marginal rates (First $320.00 of loading
paid in a fiscal year is tax free) (See explanation and example under General Rules at the end of this
Appendix
Gross earnings
Section 70 Contract greater than a
year
Long service leave payable
Directive 5/07, 21.1(a)
Cessation of Temp or Casual less
than 10 years
No long service leave payable
Directive 5/07, 1.1, 2.1, 2.3 & 2.4
Cash equivalent of long service leave (LSL) LSL accrued before 16 August 1978 only 1/20th (5%) taxed @ marginal rates Lump Sum B
LSL accrued after 15 August 1978 and before 18 August 1993 Taxed @ 31.5% Lump Sum A
LSL accrued after 17 August 1993 Taxed @ marginal rates Gross earnings
Cessation of Temp or Casual
greater than 10 years
Long service leave payable
Directive 5/07, 1.1, 2.1, 2.3 & 2.4
ETP -
Cash equivalent of Public Holidays and all other leave.
In lieu of Notice payments and any other payments made to the employee
Calculate the employees Eligible Service Period (ESP) prior to July 1983 and after June 1983 ETP Payment Summary
Total the amounts payable. Pre July 1983 ETP Payment Summary (Show full
amount)
Resignation < 10 years
No long service leave payable
Directive 5/07, 2.1
Divide the number of days service prior to July 1983 into the total number of days service then
multiply that by the ET P component amount
Post June 1983 ETP Payment Summary (Show full
amount)
Resignation > 10 years
Long service leave payable
Directive 5/07, 2.1
Amount apportioned to service prior to July 1983 -Only 5% of this amount is taxed at the marginal rate (regardless of employees age)
Retirement (Vol) < 5 years
No long service leave payable
Directive 5/07, 21.1(c)
Amount apportioned to service after June 1983 -
Employee under 55 years old (with TFN) -
Retirement (Vol) > 5 years
Long service leave payable on pro
rata basis
Directive 5/07, 21.1(c)
All taxed @ 31.5%
Employee 55 years or over (with TFN) -
Detach to another Govt Dept.
Leave transferred - not paid out
Taxed @ 16.5% up to an amount equal to or less than the ETP threshold and any amount above this
threshold is charged @ 31.5%
Employees without a TFN are taxed @ 46.5% for all of the ETP component regardless of age
Apprenticeship Complete
No particular provisions but useful
for reporting
Machinery of Government
Leave transferred not paid out DPWRTI
Release