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


2/109


3/109


4/109


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


DPWRTIR

elease


6/109


7/109


8/109


9/109


10/109


11/109


12/109


13/109


14/109


15/109


16/109


17/109


18/109


19/109


20/109


21/109


22/109


23/109


24/109


25/109


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


DPW

RTIRele

ase


27/109

Allowances

Fields Description

Agency Agency name

Cluster


1 (Partner One)

2 (CSQ)

3 (CorporateLink)

4 (Education)

5 (Health)

Hire to Retire


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.


DPW

RTIRele

ase


28/109

Variation Code

Office Use only:




NA - New (Agency)




Maintenance performed on templates by Awards template due to legislative changes, errors etc:CM - Change (Maintenance - Agency)




NG - New (Maintenance - Whole-of-Government)

DG - Delete (Maintenance - Whole-of-Government)



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


DPW

RTIRele

ase


29/109

Award Description






DPW

RTIRele

ase


30/109


31/109


32/109


33/109


34/109


35/109


36/109


37/109


38/109


39/109


40/109


41/109


42/109


43/109

Deductions

Field Description

Agency Agency name

Category Generic grouping of deductions

System Driven

Amount?


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


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


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


Whether it can be deducted in termination pay


Variation Code

Office Use only:




NA - New (Agency)NW - New (Whole-of-Government)












New

modifications,

deletions or

issues





DPW

RTIRele

ase


44/109

Reference

NumberCategory

System

Driven

Amount?

Amount

Fixed or

calculate

d?

Salary

Sacrifice

Protected

Net

Payment

Summary

Area

Pay

Advice

Area

Reducing

Balance


DPW

RTIRele

ase


45/109

Processing RulesDeduct from

Cash Equiv.Comments

Variation

TypeIssues Comments

New

modifications,

deletions or

issues


DPW

RTIRele

ase


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 No Gross Earnings Yes Deduct all or nothing Yes

4.2.1 Agency Deductions -Manual Payments -

Net Recovery


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 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


DPWRTIR

elease


47/109


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


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


Superannuation -Voluntary

No Fixed or

Percentage

Yes No N/A Deductions No Deduct all or

nothing

No Salary only, n

Cash Equiv.Retrospective


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


11.0 Charities -Non SalarySacrifice - Post tax

No Fixed No No N/A Deductions No Deduct all ornothing


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


DPWRTIR

elease


49/109

Higher Duties

Field Description

Agency Agency name

Cluster


1 (Partner One)

2 (CSQ)


5 (Health)

Hire to Retire



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


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


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



Variation Code

Office Use only:




NA - New (Agency)












New modifications,

deletions or issues





DPW

RTIRele

ase


50/109

Award Description






DPW

RTIRele

ase


51/109


52/109


53/109


54/109


55/109


56/109


57/109


58/109

Increments

Field Description

Agency Agency name

Cluster


1 (Partner One)

2 (CSQ)


5 (Health)

Hire to Retire



Award)


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.


Variation Code

Office Use only:




NA - New (Agency)












New modifications,deletions or issues


data or issues and where possible apply the colour code, ie green for additions, orange for changesand red for deletions


DPW

RTIRele

ase


59/109

Award Description






DPW

RTIRele

ase


60/109


61/109


62/109


63/109

Increments

Reference


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


DPWRTIR

elease


64/109


65/109


66/109


67/109

Exclusions

Reference


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


H&S Inspector Grade II


approved requirements forprogression existing as at 1

July 1991, appointed to 3rd


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


H&S Inspector Grade I


approved requirements for

progression existing as at 1

July 1991, appointed to 2nd


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




Part Time Yes Yes Yes Yes Appointment DateAll othe

47 Housing 22.1.2

Increments

Employees Of QueenslandGovernment Departments (Other


Part Time Yes No Yes Yes Appointment DateThis ap

(Admin s

O

48 Housing 22.1.2

Increments




Casual Yes Yes Yes Yes Appointment DateFor casu

se

49 Housing 22.1.2

Increments




All No No Yes Yes date turned 21 years


DPWRTIR

elease


68/109

Field Discriptions

Overtime & Penalties

Field Description

Agency Agency name

Cluster


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)



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.


Variation Code

Office Use only:Identifies changes made by Agency:



NA - New (Agency)












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


DPW

RTIRele

ase


69/109

Award Description






DPW

RTIRele

ase


70/109


71/109


72/109


73/109


74/109


75/109


76/109


77/109


78/109


79/109


80/109


81/109


82/109


83/109


84/109


85/109


86/109


87/109


88/109


89/109

Payment rules

Field Description

Agency Agency name

Cluster


1 (Partner One)

2 (CSQ)

3 (CorporateLink)

4 (Education)

5 (Health)

Hire to Retire


Industrial Award The title of the award that sources the information entered in the template row (eg. Public Service Award)



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


Variation Code

Office Use only:




NA - New (Agency)













New modifications,

deletions or issues


data or issues and where possible apply the colour code, ie green for additions, orange for changes and

red for deletions


DPW

RTIRele

ase


90/109

Award Description






DPW

RTIRele

ase


91/109


92/109

Award Payment Rules

Ref


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


2.3.1 Base Pay


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


2.3.1 Base Pay


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


2.3.1 Base Pay


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


2.3.1 Base Pay


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


93/109


94/109


95/109


96/109


97/109


98/109


99/109


100/109


101/109


102/109


103/109


104/109


105/109


106/109


107/109

Award Description





DPW

RTIRele

ase


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:




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


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



multiply that by the ETP component amount



Amount apportioned to service after June 1983 -


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.


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.


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


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


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:




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


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


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:




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


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



multiply that by the ET P component amount.





All taxed @ 31.5%


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


DPWRTI

Release


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)




amount)



Amount apportioned to service after June 1983


All taxed @ 31.5%


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%


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)





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 after June 1983 but before July 1994 -


All taxed @ 31.5%


Taxed @ 16.5% up to an amount equal to or less than ETP Threshold and any amount above this


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


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


Directive 5/07, 21.1(a)

Cessation of Temp or Casual less

than 10 years


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


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


Directive 5/07, 2.1


multiply that by the ET P component amount

Post June 1983 ETP Payment Summary (Show full

amount)

Resignation > 10 years


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


Directive 5/07, 21.1(c)



Retirement (Vol) > 5 years

Long service leave payable on pro

rata basis

Directive 5/07, 21.1(c)

All taxed @ 31.5%


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



Apprenticeship Complete

No particular provisions but useful

for reporting

Machinery of Government

Leave transferred not paid out DPWRTI

Release