Agriculture Western Australia - CSA Salary Packaging Agreement 1999
NO. PSAAG 16 of 1999
1. - TITLE
This Agreement shall be known as the “Agriculture Western Australia - CSA Salary Packaging Agreement 1999”.
2. - ARRANGEMENT
1.Title
2.Arrangement
3.Scope
4.Parties to the Agreement
5.Number of Employees Covered
6.Date and Operation of Agreement
7.Relationship to Parent Awards and Agreements
8.Salary Packaging
9.Dispute Resolution Procedure
Schedule A - Flexible Remuneration Package
3. - SCOPE
This Agreement shall apply to all Agriculture Western Australia employees including Senior Executive Service employees working in Agriculture Western Australia who are members of or eligible to be members of the Civil Service Association of Western Australia Incorporated.
4. - PARTIES TO THE AGREEMENT
This Agreement is made between the Chief Executive Officer of Agriculture Western Australia and the Civil Service Association of Western Australia Incorporated.
5. - NUMBER OF EMPLOYEES COVERED
As at the date of registration the approximate number of employees covered by this Agreement is approximately 1,650.
6. - DATE AND OPERATION OF AGREEMENT
(1)This Agreement shall operate from the date of registration in the Western Australian Industrial Relations Commission and shall remain in force for 18 months.
(2)The Agreement will continue in force after the expiry of its term until such time as either party withdraws from the Agreement by notification in writing to the Western Australian Industrial Relations Commission.
7. - RELATIONSHIP TO PARENT AWARDS AND AGREEMENTS
This Agreement shall be read in conjunction with the awards and agreements that apply to the parties to this Agreement. In the case of any inconsistencies, this Agreement shall have precedence to the extent of any inconsistencies. The relevant awards and agreements are:
(1)Public Service Award 1992
(2)Government Officers Salaries, Allowances and Conditions Award 1989;
(3)Agriculture Western Australia Enterprise Agreement - 1998.
8. - SALARY PACKAGING
(1)An employee may, by agreement with the employer, enter into a salary packaging arrangement in accordance with the Flexible Remuneration Package or any similar salary packaging arrangements offered by Agriculture Western Australia.
(2)Salary packaging is an arrangement whereby the entitlements under this agreement, contributing toward the Total Employment Cost (as defined) of an employee, can be reduced by and substituted with another, or other benefits.
(3)For the purpose of this clause, Total Employment Cost (TEC) is defined as the cost of salary and other benefits aggregated to a total figure or TEC less the cost of Compulsory Employer Superannuation Guarantee contributions.
(4)The TEC for the purposes of salary packaging, is calculated by adding:
(a)The base salary;
(b)Other cash allowances;
(c)Non cash benefits, eg: superannuation, motor vehicles etc;
(d)Any Fringe Benefit Tax liabilities currently paid; and
(e)Any variable components, eg: performance based incentives where they exist.
(5)Where an employee enters into a salary packaging arrangement they will be required to enter into a separate written agreement with the employer that sets out the terms and conditions of the arrangement.
(6)Where an employee enters into a salary packaging arrangement the salary rate as specified in ScheduleB of the Agriculture Western Australia Enterprise Agreement - 1998 will be used as the basis to calculate entitlements in respect of:
(a)shift penalty rates;
(b)overtime rates;
(c)redundancy payments; and
(d)retirement.
(7)The salary packaging arrangement must be cost neutral in relation to the total cost to the employer.
(8)The salary packaging arrangement must also comply with relevant taxation laws and the employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the employee.
(9)In the event of any increase or additional payments of tax or penalties associated with the employment of the employee or the provision of employer benefits under the salary packaging arrangement, such tax, penalties and any other costs shall be borne by the employee.
(10)In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to arrangements under this clause, the employee may vary or cancel a salary packaging arrangement.
(11)The cancellation of salary packaging will not cancel or otherwise affect the operation of this Agreement.
(12)An employer shall not unreasonably withhold agreement to salary packaging on request from an employee.
(13)The Dispute Settlement Procedures contained in this Agreement shall be used to resolve any dispute arising from the operations of this clause. Where such a dispute is not resolved, the matter may be referred by either party to the Western Australian Industrial Relations Commission.
9. - DISPUTE RESOLUTION PROCEDURE
This dispute settlement procedure will apply to any questions, dispute or difficulties that arise under this Agreement:
(1)The Union representative and/or the employee/s concerned shall discuss the matters with the immediate supervisor in the first instance. An employee may be accompanied by a Union representative.
(2)If the matter is not resolved within 10 working days following the discussion in accordance with subclause(1) of this clause, the matter shall be referred by the Union representative or employee to the employer for resolution.
(3)If the matter is not resolved within 10 working days of the Union representative's or employee's notification of the dispute to the employer, it may be referred by the Union or the employer to the WAIRC.
SCHEDULE A - FLEXIBLE REMUNERATION PACKAGE
This Agreement is between the Employer (Chief Executive Officer, Agriculture Western Australia) and the Employee (EMPLOYEE'S NAME).
A.Cash and non-cash salary
(i)The Employee's salary is the salary applicable to the Employee under the terms and conditions of the employee's Australian Workplace Agreement (or other such approved Agreement).
(ii)The Employee's current salary is $(ENTER DOLLARS). The employee may elect to “package" up to 50% of this, being $(ENTER DOLLARS).
(iii)The remainder of the Employee's salary will be paid as cash salary on a fortnightly basis by the Employer.
(iv)The Employee may elect to include one or more of the package items shown on the attached Schedule in their Remuneration Package,, providing the total gross value of the items does not exceed the amount in (ii) above.
(v)The Employee's participation in Flexible Remuneration Packaging will be at no cost to the Employer.
(vi)The Employee must pay Fringe Benefits Tax (FBT) or reimburse the Employer the amount of any liability for any tax, charge, duty or other payment payable by the Employer which arises out of or is any way connected with this Agreement including any tax, charge, duty or other payment which becomes payable as the result of the amendment, introduction or coming into effect of any legislation. The Employer may deduct this amount from any remuneration payable to the Employee.
(vii)In the event that an employee is eligible for a work related performance bonus, in accordance with the Employer's performance management system, the employee may elect to take part or all of such bonus in the form of one or more benefit items, including private superannuation.
B.Duration of the agreement
(i)This Agreement will commence on the first pay period after the processing of necessary documentation by both parties.
(ii)Subject to any review as provided for by this Agreement, the Agreement shall terminate in 12 months from the date of its commencement.
C.Disclaimer
The Employee releases and hereby indemnifies and undertakes to keep indemnified the Employer from and against all actions, claims, demands and proceedings whatsoever which the Employee or any other person has or may have against the Employer arising out of or in respect of or in any way connected with any advice received by the Employee from the Employer, any remuneration consultant or McMillan Shakespeare Consulting Pty Ltd in connection with this Agreement, and all costs, damages and expenses which the Employer may incur in defending or settling such actions, claims. demands and proceedings.
D.Review of the agreement
(i)Towards the end of each package year an employee may review the components of their Remuneration Package and vary their package items for the next package year.
(ii)The Employer will initiate a review of the Employer's Remuneration Packaging Agreement with the employee in the event of a substantial change to the employee's salary (usually an increase or decrease of more than 10%).
E.Financial counselling
(i)The Employee must obtain and provide evidence of financial advice from an accredited Remuneration Consultant about the structure of their proposed Remuneration Package before they can participate in Flexible Remuneration Packaging.
(ii)The Employee must direct any queries about Remuneration Packaging and associated issues such as superannuation, compensation, taxation and administration to the accredited Remuneration Consultant for advice and clarification.
F.Superannuation
(i)Subject to any legislative, policy or fiscal changes made to superannuation by either the Commonwealth Government or the Government Employees' Superannuation Board (GESB), the Employer shall continue to make superannuation contributions for the Employee's benefit into the GESB on the terms and conditions as they apply from time to time.
G.Administration
(i)The Administration Bureau Service have been appointed by the Employer to administer the Employee's Remuneration Packaging arrangements in consultation with the Employer.
(ii)The Administration Bureau Service will charge the Employee an annual fee of $270 for administering elected package payments made under this Agreement. A reduced annual fee of $170 will apply to employees earning less than $50,000 per annum who elect to package contributions to the Government Employees Superannuation (Gold State) scheme only. A reconciliation of the Employee's Remuneration Package will take place at the end of each package year (30th April). Any benefit entitlement not paid will be rolled over to the next package year.
H.Confidentiality and Acknowledgment
(i)The terms of this Agreement remain confidential between the Employee and the Employer.
(ii)The terms and conditions agreed between the Employee and the Employer relate only to the Employee's Remuneration Package.
(iii)The Employer is not liable for taxation or any other liabilities, judgements.. penalties or outcomes suffered or incurred by the Employee resulting from entering into this Agreement.
(iv)The Employee confirms that the package items selected for their Remuneration Package are legitimate expense items and that funds availed of by the Employee under the Remuneration Packaging arrangements will only be used to pay these expenses.
(v)If the Employee ceases employment with the Employer, this Agreement will lapse. The Employee undertakes to advise the Administration Bureau Service immediately if they leave the Employer.
(vi)The Employee is under no obligation to participate in Flexible Remuneration Packaging. The Employee may elect at any time to cease Remuneration Packaging by giving at least seven days notice in writing.
(vii)This Agreement is in substitution for all previous Remuneration Packaging Agreements between the employer and the Employee.
I.Abandonment of control
Subject to any review permitted under this Agreement, the employee abandons all right to vary or terminate the terms of this Agreement without the specific written consent of the Employer.
For and on behalf of Agriculture Western Australia
I, ...... …………………………...... understand and accept the offer of Flexible
Remuneration Packaging by the Employer on the terms and conditions detailed in this Agreement.
Signed:______
Name (print):______
Employee Number:______
Date:______
Approved by Manager, Human Resources
Signature: ______
Name (print): ______
Date: ______
SCHEDULE OF ITEMS THAT CAN BE SALARY PACKAGED
Membership fees and professional associations
Financial counselling fees
Disability/income protection
Self education expenses
Work related travel expenses
Notebook/laptop computers
McMillan Shakespeare administration fee
Contributions to a private superannuation fund
Employee contributions to the Government Employees Superannuation schemes
Motor vehicle (for private use) by way of novated lease
VARIATIONRECORD
Agriculture Western Australia - CSA Salary Packaging Agreement 1999
NO. PSAAG 16 of 1999
Delivered 28/05/99 at unreported
CLAUSEEXTENT OFORDEROPERATIVEGAZETTE
NO.VARIATIONNO.DATEREFERENCE