21Employee’s loading—calculation based on relevant shifts

21 Employee’s loading—calculation based on relevant shifts

21 Employee’s loading—calculation based on relevant shifts

(1) If an employee is paid shift allowances for shifts the employee has worked during a relevant period, the employee’s loading for the allowances must be determined by reference to the number of relevant shifts the employee is taken to have worked during the relevant period.

(2) The number of relevant shifts an employee is taken to have worked during a relevant period is the number calculated as follows—

where—

N is the number of relevant shifts the employee is taken to have worked during the relevant period.

H is the number of hours per shift regularly required to be worked in relevant shifts during the relevant period.

H0 is the smallest number of hours per shift regularly required to be worked, whether by the employee or a comparable worker, in relevant shifts during any calendar year after 1987, including the relevant period.

S is the sum of—

(a) the number of relevant shifts the employee actually worked during the relevant period, and

(b) the number of relevant shifts the employee would have actually worked during the relevant period but for the employee being on leave, being leave for which a shift allowance or an equivalent allowance or loading, including that part of annualised salary that replaces shift allowance in relation to the employee, is paid.

(3) An employee’s loading in a relevant period is the percentage of the employee’s base salary for the period corresponding to the number of relevant shifts the employee is taken to have worked during the relevant period in the table to this subsection.

Table

| Number of relevant shifts | Percentage of base salary | | 0–104 | Nil | | 105–156 | 10% | | 157–208 | 15% | | 209 or more | 20% |