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Remuneration Tribunal Determination 2012/06 - Departmental Secretaries - Classification Structure and Terms and Conditions
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Turn the raw legal text into a practical explanation grounded in Remuneration Tribunal Determination 2012/06 - Departmental Secretaries - Classification Structure and Terms and Conditions.
2.14 For a Secretary who is a member of the Commonwealth Superannuation Scheme:
(a) the Secretary's annual rate of salary for the purposes of the scheme is the Secretary’s Base Salary; and
(b) the value attributed to the Employer's Superannuation Contribution is taken to be 15.4% of the Secretary's Base Salary.
2.15 For a Secretary who is a member of the Public Sector Superannuation Scheme:
(a) the Secretary's basic salary for the purposes of the scheme is the Secretary’s Base Salary; and
(b) the amount of the Secretary's recognised allowances for the purpose of the scheme is zero; and
(c) the value attributed to the Employer's Superannuation Contribution is taken to be 15.4% of the Secretary's Base Salary.
2.16 For a Secretary who is a member of the Public Sector Superannuation Accumulation Plan, the Secretary's superannuation salary for the purposes of the scheme is the Secretary's ordinary time earnings (OTE).
2.17 For a Secretary who is a member of any other superannuation fund, the Employer's Superannuation Contribution is to be made at the rate elected by the Secretary, which must not be less than a rate that would, under section 23 of the Superannuation Guarantee (Administration) Act 1992, reduce the charge percentage in relation to that Secretary to zero.