43Contributor’s loading—calculation based on relevant shifts

43 Contributor’s loading—calculation based on relevant shifts

43 Contributor’s loading—calculation based on relevant shifts

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

(2) For subsection (1), the number of relevant shifts a contributor is taken to have worked during a relevant period is the number calculated as follows—

where—

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

H is the number of hours per shift regularly required to be worked, whether by the contributor or any comparable worker, in relevant shifts during the relevant period.

H0 is the least number of hours per shift regularly required to be worked, whether by the contributor or any 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 contributor worked during the relevant period, and

(b) the number of relevant shifts the contributor would have worked during the relevant period but for the contributor 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 contributor, is paid.

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

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