4Payments and employment benefits included as salary or wages

4 Payments and employment benefits included as salary or wages

4 Payments and employment benefits included as salary or wages

(1) For the Act, section 4(1)(a)(iii), the following kinds of payment are prescribed—

(a) payments for maternity leave,

(b) payments for parental leave, other than payments required to be made under the Paid Parental Leave Act 2010 of the Commonwealth,

(c) payments for adoption leave,

(d) weekly workers compensation payments.

(2) The kind of payment prescribed by subsection (1)(d) does not include an amount by which the sum of the following exceeds an injured employee’s ordinary salary or wages—

(a) the weekly workers compensation paid to the injured employee,

(b) the salary or wages, other than that compensation, paid to the employee while the employee is partially incapacitated.

(3) For the Act, section 4(1)(a)(iv), an employment benefit is prescribed if—

(a) the benefit is a non-cash employment benefit, and

(b) the benefit is provided to an employee by an employer, and

(c) the employer, under an industrial award applicable to the employee, is required to make compulsory superannuation contributions in relation to the benefit.

(4) In this section—

ordinary salary or wages, in relation to an injured employee, means the salary or wages the employee would probably have been earning except for the injury, assuming the employee had continued to be employed in the same or comparable employment.

weekly workers compensation payments, in relation to an employee, means weekly payments of compensation payable to the employee under the following because the employee is partially incapacitated for work through injury—

(a) the Workers Compensation Act 1987,

(b) the provisions of the Workers’ Compensation Act 1926 as applied by the Workers Compensation Act 1987.