5.1.4 ‘Employer’s Superannuation Contrib5.1.4 ‘Employer’s Superannuation Contribution’ means:

5.1.4 ‘Employer’s Superannuation Contribution’ means:

in respect of a member of a Commonwealth defined benefit scheme (including the Commonwealth Superannuation Scheme or the Public Sector Superannuation Scheme), the value attributed to the Employer’s Superannuation Contribution in accordance with sub-clauses 5.5.1, 5.5.2,

5.5.4 or 5.5.5; or

in respect of a member of the Public Sector Superannuation Accumulation Plan, 15.4% of ordinary time earnings (OTE) for the office holder; or
in respect of a member of any other fund, the minimum level of employer superannuation contribution that would reduce to zero the charge percentage for that office holder under section 23 of the Superannuation Guarantee (Administration) Act 1992.

Contributions made on a salary sacrifice basis do not form part of the Employer’s Superannuation Contribution; these are covered by clause 5.4 (Remuneration packaging).

5.1.5 ‘Office Holder’ means a person appointed to an office listed in Table 3 of this Determination.
5.1.6 ‘Reference Salary’ means the Office Holder’s Total Remuneration, less the amount of the Employer’s Superannuation Contribution for the office holder.
5.1.7 ‘Total Remuneration’ is the amount shown in Columns 4 of Table 3 representing the value, calculated at the total cost to the Commonwealth (including Fringe Benefits Tax where applicable), of:

salary (including Base Salary), allowances or lump sum payments;
benefits; and
the Employer’s Superannuation Contribution but does not include:
the value of Business Support referred to in clause 5.7;
reimbursement of expenses incurred on geographic relocation following appointment as an Office Holder, in accordance with the authority’s policies and practices where approved by the appropriate authority;
travelling allowances and expenditure referred to in Part 3;
any payment in lieu of recreation leave; and
any separation benefits in accordance with clauses 2.8 – 2.8.6.