Part 1
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Commonwealth legislation
These regulations set detailed rules for calculating an employee’s “annual rate of salary” for the Commonwealth Superannuation Scheme across many situations — enterprise or tribunal determinations, transferred repatriation staff with State income supplementation, allowances, temporary work, unpaid/prescribed leave, classification reductions and final‑pay anniversaries. They affect eligible Commonwealth employees, employers (Commonwealth or State where income supplementation applies — regs 8R–8T) and the Commissioner (who may issue continuity certificates — regs 6, 10, 15, 20). The rules alter incentives around transfers, outside employment and higher‑duty elections by changing which payments count as salary.
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Direct links to the current provisions in Superannuation (CSS) Salary Regulations 1978.
These regulations are the Superannuation (CSS) Salary Regulations 1978.
These regulations shall be deemed to have taken effect from and including 1 July 1976.
(1) In these regulations:
Act means the Superannuation Act 1976.
housing allowance: see subregulation 8AA(3).
(2) In Parts 4 and 5, unless the contrary intention appears, salary has the same meaning as in section 5 of the Act.
(1) In this Part, a reference to an allowance of a prescribed kind shall be read as a reference to an allowance of one of the following kinds: (a) an allowance that is payable to an eligible employee by reason that he temporarily performs the whole or a part of the duties of an office of a higher classification than the classification of the office occupied by him; (c) an allowance that is payable to an eligible employee by reason that he is liable to be called upon to perform duties or work at any time during which he is off duty; (d) an allowance that is payable to an eligible employee by reason that he is required in the performance of his duties or work to be in charge of staff, equipment or premises; (e) an allowance that is payable to an eligible employee in lieu of payments for overtime or other extra duty work; (f) an allowance that is payable to an eligible employee as compensation for the physical hardships or discomforts associated with the duties or work that he is required to perform; (g) an allowance not otherwise referred to in this regulation that is payable to an eligible employee by reason that he is required to perform any special function as part of his duties or work. (2) In this Part: (a) a reference to an allowance includes, where the salary of an eligible employee is increased in respect of a period because the employee temporarily performs higher duties or acts in a higher rank or position, a reference to any part of the salary payable to the eligible employee in respect of that period that is attributable solely to his or her so performing or acting and is not payable during that period on any other ground or additional ground; and (b) an allowance constituted by such a part of salary shall be taken to be an allowance of a prescribed kind referred to in paragraph (1)(a).
Each of the following kinds of allowance is a kind of allowance that is to be treated as salary for the purposes of the Act: (a) an allowance that is payable to an eligible employee as compensation for any loss of salary or wages incurred by the eligible employee while he is undergoing a course of training for the purpose of promotion to another office; (b) an allowance that is payable to an eligible employee by reason that: (i) he possesses a qualification (including the completion of a course of study or training, success at a particular level in an examination or the holding of any degree, diploma, licence or certificate); or (ii) he has acquired a particular standard of proficiency in any skill related to the performance of his duties or work; (c) an allowance that is payable to an eligible employee by reason of the length of his period of service and the standard of efficiency attained by him in the performance of his duties or work; (f) an allowance that, pursuant to a law in force in the United Kingdom, is payable to an eligible employee, being a person who was engaged or appointed for employment in the United Kingdom and whose salary is fixed and payable in sterling, in order to compensate him for an increase in the cost of living; (g) an allowance that is payable to an eligible employee, being a person who has not attained the age of 21 years, by reason: (i) that he is married; or (ii) that he is required to perform duties or work of a kind normally performed by a person who has attained the age of 21 years; (h) an allowance that is payable to an eligible employee by reason that he is employed in the Public Service Board in the position of Chairman, Promotions Appeal Committee; (j) an allowance that is payable to an eligible employee (being an eligible employee referred to in paragraph (ea) of the definition of eligible employee in subsection 3(1) of the Act) in pursuance of: (i) where the eligible employee is employed as a member of the staff of the Legal Aid Commission of Western Australia established under the Legal Aid Commission Act, 1976 of the State of Western Australia—the provisions of paragraph 4 in the Schedule to the agreement made on 12 January 1978 between the Commonwealth and that State in relation to the provision in that State of legal aid to which that agreement relates; (ii) where the eligible employee is employed as a member of the staff of the Legal Services Commission established under the Legal Services Commission Act, 1977 of the State of South Australia—the provisions of paragraph 4 in the Schedule to the agreement made on 4 December 1978 between the Commonwealth and that State in relation to the provision in that State of legal assistance to which that agreement relates; (iii) where the eligible employee is employed as a member of the staff of the Legal Aid Commission of Queensland established under the Legal Aid Act 1978 of the State of Queensland—the provisions of paragraph 4 in the Schedule to the agreement made on 26 June 1979 between the Commonwealth and that State in relation to the provision in that State of legal assistance to which that agreement relates; or (iv) where the eligible employee is employed as a member of the staff of the Legal Aid Commission established under the Legal Aid Commission Act 1978 of the State of Victoria—the provisions of paragraph 4 in the Schedule to the agreement made on 20 December 1979 between the Commonwealth and that State in relation to the provision in that State of legal aid to which the agreement relates; (k) an allowance that is payable to an eligible employee, being a person to whom subsection 16(3) of the Trade Union Training Authority Amendment Act 1978 applies, under subsection 16(5) of that Act; (l) an allowance of a prescribed kind, other than an allowance referred to in Part 2C, or a Parliamentary employment allowance within the meaning of Part 2D in respect of which a person has made an election in accordance with that Part, that is payable on a regular basis to an eligible employee.
(1) An allowance of a prescribed kind is taken, for the purposes of paragraph 5(l) or 8QA(1)(b), to be payable to an eligible employee on a regular basis only if the allowance is payable in respect of duties or work performed by the eligible employee for a continuous period that commences: (a) immediately after the eligible employee has performed for a continuous period of 12 months duties or work in respect of the performance of which an allowance of the same kind as that allowance has been paid or is payable to the eligible employee; or (b) where a certificate in respect of the eligible employee has been given under subregulation (2)—on the day specified in the certificate. (2) If the Commissioner is of the opinion that there is a likelihood that, from and including a particular day: (a) an eligible employee will, for a continuous period of not less than 12 months, perform duties or work in respect of the performance of which an allowance of a prescribed kind will be payable to him; or (b) where the eligible employee has, for a continuous period of less than 12 months immediately preceding the particular day, performed duties or work in respect of the performance of which an allowance of a prescribed kind has been paid or is payable to him—the eligible employee will, for a continuous period of less than 12 months that together with the first‑mentioned period will not be less than a period of 12 months, perform duties or work in respect of the performance of which an allowance of the same kind as that allowance will be payable to him; the Commissioner shall give a certificate to that effect specifying the day (not being a day earlier than the day on which the certificate is given) on which the period referred to in paragraph (a) or (b), as the case may be, in relation to the eligible employee will commence. (3) For the purposes of this regulation, where: (a) for a continuous period immediately preceding a period of leave of absence, an eligible employee performs duties or work in respect of the performance of which an allowance of a prescribed kind is payable to him; (b) that allowance or an allowance of the same kind as that allowance is not payable to him during the period of leave; and (c) immediately after the expiration of the period of leave, the eligible employee performs, for a continuous period, duties or work in respect of the performance of which an allowance of the same kind as that allowance is payable to him; the period of leave shall be disregarded and the periods during which he performs those duties or that work, being the period immediately preceding that period of leave and the period immediately following that period of leave, shall be deemed to be a continuous period. (4) Where an allowance of a prescribed kind is payable to an eligible employee during a period of leave of absence, the eligible employee shall, for the purposes of this regulation, be deemed to perform during the period of leave of absence the duties or work in respect of the performance of which that allowance is payable.
(1) Where: (a) an allowance of a kind referred to in paragraph 5(j) or (k) is payable to an eligible employee; and (b) a part (in this subregulation referred to as the relevant part) of that allowance is payable to the eligible employee by reason of a reduction in, or the discontinuance of, the payment to the eligible employee of another allowance, not being an allowance of a kind referred to in regulation 5, that is or was payable to the eligible employee; so much of the salary or wages of the eligible employee as is equal to the amount of the relevant part of that allowance shall not be treated as salary for the purposes of the Act. (2) Where: (a) an eligible employee performs on a particular day duties or work in respect of the performance of which an allowance of a prescribed kind is payable to the eligible employee and that allowance is payable on a regular basis to the eligible employee; and (b) at any time during the relevant period an allowance of the same kind as the allowance referred to in paragraph (a) was payable to the eligible employee at a rate that is lower than the rate at which the allowance referred to in paragraph (a) is payable; so much of the salary or wages payable to the eligible employee on the particular day as is equal to the amount by which the amount of the allowance referred to in paragraph (a) exceeds the amount of the allowance that would be payable to the eligible employee on the particular day if he or she had continued to perform those duties, or that work, performed by him or her during the relevant period in respect of which an allowance of the same kind as the allowance referred to in paragraph (a) was payable to him or her at the lower or lowest rate, as the case may be, shall not be treated as salary for the purposes of the Act. (3) In this regulation, relevant period, in relation to an eligible employee who performs on a particular day duties or work in respect of the performance of which an allowance of a prescribed kind is payable, means: (a) if paragraph (b) does not apply—the period of 12 months immediately preceding the particular day; or (b) if the eligible employee has, for a continuous period of less than 12 months immediately preceding the particular day, performed the duties or work performed by him or her on the particular day or duties or work in respect of the performance of which an allowance of the same kind as the allowance payable to him or her on the relevant day has been paid or is payable to him or her—that lesser period.
(1) Where: (a) a person has ceased to be an eligible employee: (i) by reason of early retirement; or (ii) in circumstances that entitle him to age retirement pension; and (b) on the relevant day the person performed duties or work in respect of the performance of which an allowance of a prescribed kind has been paid or is payable to him and that allowance was taken to be payable to the person on a regular basis by reason only that a certificate in respect of the person had been given by the Commissioner under subregulation 6(2); then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, the annual rate of salary of that person on the relevant day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the certificate referred to in paragraph (b) had not been given. (2) In this regulation, relevant day, in relation to a person who has ceased to be an eligible employee, means: (a) except where paragraph (b) applies—his last day of service; or (b) if his final annual rate of salary is ascertained by reference to the annual rate of salary payable to him on a day other than his last day of service—that other day.
(1) This regulation is made for the purposes of subsection 5(1) of the Act. (2) Any part of the salary or wages of an eligible employee that consists of a housing allowance is not to be treated as salary for the purposes of the Act. (3) A housing allowance is an allowance that is payable to an eligible employee in respect of housing, quarters or other accommodation.
Note: For rent‑free housing, see regulation 24.
(1) In this Part:
pay period, in relation to a person who is, or has ceased to be, an eligible employee, means:
(a) where the first day of service of the person is not a pay day in relation to the person—the period commencing on the first day of service of the person and ending on the expiration of the day immediately preceding the pay day in relation to the person first occurring after his or her first day of service;
(b) each period commencing on a pay day in relation to the person (not being the pay day in relation to the person last preceding his or her last day of service) and ending on the expiration of the day immediately preceding the next following pay day in relation to the person;
(c) the period commencing on the pay day in relation to the person last preceding his or her last day of service and ending on the expiration of his or her last day of service; and
(d) where there is no pay day in relation to the person that falls within the period commencing on his or her first day of service and ending on the expiration of his or her last day of service—that period.
prescribed eligible employee means an eligible employee who is, under the terms and conditions of his or her employment, entitled to receive as part of his or her salary or wages, in addition to the amount payable to the eligible employee in respect of the actual performance of his or her work or duties, an amount that is payable to the eligible employee solely by reason that the eligible employee has performed work or duties during specified hours that are, under those terms and conditions of employment, normal hours of duty for the eligible employee.
shift allowance means:
(a) so much of the salary or wages of a prescribed eligible employee as is, under the terms and conditions of his or her employment, payable to the prescribed eligible employee solely by reason that the prescribed eligible employee has performed work or duties during specified hours that are, under those terms and conditions of employment, normal hours of duty for the prescribed eligible employee; and
(b) where a prescribed eligible employee is, under the terms and conditions of his or her employment, entitled to receive, as part of his or her salary or wages in respect of a period of leave of absence, an amount that is payable to the prescribed eligible employee in lieu of any amount of salary or wages of the kind referred to in paragraph (a) that the prescribed eligible employee would have been likely to earn if the eligible employee had not been on leave of absence during that period—so much of the salary or wages of the prescribed eligible employee as is so payable to him or her.
(2) Where it is necessary to ascertain, for the purposes of this Part, the number of pay periods in relation to a person who is, or has ceased to be, an eligible employee that are included in a particular period, then: (a) except where paragraph (b) applies in relation to the particular period: (i) if the commencement of the particular period coincides with the commencement of a pay period in relation to the person but the expiration of the particular period does not coincide with the expiration of that pay period or a subsequent pay period in relation to the person, the pay period in relation to the person that commences on the last of the pay days in relation to the person that fall within the particular period shall be taken as not being included in the particular period; (ii) if the commencement of the particular period does not coincide with the commencement of a pay period in relation to the person but the expiration of the particular period coincides with the expiration of such a pay period, the pay period in relation to the person that ends on the day immediately preceding the pay day, or the first of the pay days, in relation to the person that falls or fall within the particular period shall be taken as not being included in the particular period; and (iii) if the commencement of the particular period does not coincide with the commencement of a pay period in relation to the person and the expiration of the particular period does not coincide with the expiration of such a pay period: (A) the pay period in relation to the person that ends on the day immediately preceding the pay day, or the first of the pay days, in relation to the person that falls or fall within the particular period shall be taken to be included in the particular period; and (B) the pay period in relation to the person that commences on that pay day or the last of those pay days shall be taken as not being included in the particular period; or (b) if the particular period consists only of a part of a pay period in relation to the person—that pay period shall be taken to be included in the particular period. (3) Where: (a) a person who is, or was at any time, a prescribed eligible employee has been, or was, on leave of absence for part of a period during which the person has been, or was, a prescribed eligible employee; and (b) the person was not, during the period of leave of absence, entitled to be paid an amount in respect of shift allowance; then: (c) in ascertaining, for the purpose of the application of paragraph 8C(a) or 8D(1)(a) to and in relation to the person, the length and continuity of any period (in this subregulation referred to as a relevant period) of which the period of leave of absence is a part—the period of leave of absence shall be treated as being an integral part of the relevant period; and (d) in ascertaining, for the purpose of the application of a provision of this Part other than paragraph 8C(a) or 8D(1)(a) to and in relation to a person, the length and continuity of a relevant period: (i) if more than one pay day in relation to the person falls within the period of leave of absence: (A) the period commencing on the first of the pay days in relation to the person that fall within the period of leave of absence and ending on the day immediately preceding the last of those pay days shall be disregarded; and (B) the parts of the relevant period that, but for this paragraph, would have been taken to be separated by the period referred to in sub‑subparagraph (A) shall be deemed to be continuous; (ii) if only one pay day in relation to the person falls within the period of leave of absence and the expiration of the period of leave of absence coincides with the expiration of the pay period in relation to the person that commences on that pay day or with the expiration of the relevant period: (A) the pay period commencing on that pay day or the period commencing on that pay day and ending on the expiration of the relevant period (as the case requires) shall be disregarded; and (B) the day immediately preceding that pay day and the day immediately following that pay period or the relevant period (as the case may be) shall be deemed to be consecutive days; or (iii) if subparagraph (i) or (ii) does not apply—the period of leave of absence shall be treated as being an integral part of the relevant period.
For the purposes of this Part, shift allowance shall not be taken to have been, during a particular period, payable on a regular basis to an eligible employee who has been during the whole or any part of that period a prescribed eligible employee unless shift allowance has been paid, or is payable, to the eligible employee in respect of work or duties performed during a number of the pay periods in relation to the eligible employee that are included in that particular period that is equal to not less than 75 per cent of the total number of those pay periods.
Where the salary or wages of a prescribed eligible employee on a particular day includes, or include, an amount in respect of shift allowance, so much of that salary or those wages as is equal to the amount in respect of shift allowance is not to be treated as salary for the purposes of the Act unless: (a) the prescribed eligible employee has been an eligible employee for a continuous period of not less than 12 months immediately preceding that day; and (b) shift allowance has been payable on a regular basis to the prescribed eligible employee during the period of 12 months immediately preceding that day.
(1) Where: (a) a person is on a particular day, and has been for a continuous period of not less than 12 months immediately preceding that day, an eligible employee; (b) the person (whether or not he or she is on the particular day a prescribed eligible employee) was, during the whole or any part of the period of 12 months immediately preceding that day, a prescribed eligible employee; and (c) shift allowance has been payable on a regular basis to the person during the period referred to in paragraph (b); the annual rate of salary of the person on the particular day shall, for the purposes of the Act, be an amount equal to whichever is the less of: (d) the amount per annum ascertained in accordance with the formula: Start formula A times B end formula; and (e) the amount per annum ascertained in accordance with the formula: Start formula C plus D end formula where:
A is the highest amount of salary paid or payable to the person in respect of a pay period in relation to the person included in the period of 12 months immediately preceding the particular day;
B is the number of pay periods in relation to the person included in the period of 12 months immediately preceding the particular day;
C is the annual rate of the salary (within the meaning of section 5 of the Act) that would be payable to the person on the particular day if the salary or wages payable to the person on that day did not include an amount in respect of shift allowance; and
D is:
(f) if paragraph (g) or (h) does not apply—the total amount of shift allowance paid or payable to the person in respect of:
(i) work or duties performed during the pay periods in relation to the person included in the period of 12 months immediately preceding the particular day; and
(ii) any period of leave of absence during that period when the person was entitled to receive shift allowance;
(g) if paragraph (h) does not apply and shift allowance:
(i) in respect of work or duties performed by the person during specified hours of duty (in this paragraph referred to as the relevant hours) on any day during the period of 12 months immediately preceding the particular day; or
(ii) in respect of any period of leave of absence during that period when the person was entitled to receive shift allowance;
was payable to the person at a rate that is not the same as the rate at which shift allowance would be payable to the person:
(iii) in respect of the same work or duties if the person performed that work or those duties during the same relevant hours on the particular day; or
(iv) if the person were on leave of absence on the particular day;
as the case may be—the total amount of shift allowance that would have been payable to the person in respect of:
(v) work or duties performed during the pay periods in relation to the person included in the period of 12 months immediately preceding the particular day; and
(vi) periods of leave of absence included in that period when the person was entitled to receive shift allowance;
if shift allowance in respect of the work or duties referred to in subparagraph (i) or in respect of the period of leave of absence referred to in subparagraph (ii) had been payable to the person at the last‑mentioned rate; or
(h) if, at any time during the period of 12 months immediately preceding the particular day, the person was an approved part‑time employee—the amount ascertained in accordance with the formula:
where:
E is:
(i) in the case of a person in relation to whom paragraph (f) would, but for this paragraph, have applied—the total amount of shift allowance referred to in that paragraph; or
(ii) in the case of a person in relation to whom paragraph (g) would, but for this paragraph, have applied—the total amount of shift allowance referred to in that paragraph;
F is the total number of hours that would have been the normal hours of duty of the person during that period of 12 months if during the whole of that period the person had performed his or her work or duties on a full‑time basis; and
G is the total number of hours that, in accordance with the terms and conditions of employment applying from time to time to the person during that period of 12 months, were the normal hours of duty of the person during that period.
(2) For the purposes of subregulation (1): (a) the reference in the definition of A to the amount of salary paid or payable to a person in respect of a pay period in relation to the person is a reference to: (i) in a case where subparagraph (ii) does not apply—the amount of salary (within the meaning of section 5 of the Act) paid or payable to the person in respect of the pay period or, if during the whole or part of the pay period the person was an approved part‑time employee, an amount of salary equal to the amount ascertained: (A) except where sub‑subparagraph (B) applies—in accordance with the formula: Start formula start fraction B times D over E end fraction end formula; or (B) where the salary (within the meaning of section 5 of the Act) of the person in respect of the pay period or that part of the pay period when the person was an approved part‑time employee (as the case may be) included an allowance that was payable to the person in an amount that is the same as the amount that the person would have received in respect of that allowance if the person had, during the pay period or that part of the pay period, performed his or her work or duties on a full‑time basis—in accordance with the formula: Start formula start fraction open bracket B minus C close bracket times D over E end fraction plus C end formula; or (ii) in a case where, by virtue of regulation 8C, an amount (in this subparagraph referred to as the relevant amount) equal to an amount in respect of shift allowance included in the salary or wages paid or payable to the person in respect of that pay period is not, in relation to the person, to be treated as salary for the purposes of the Act—the aggregate of the amount of salary first mentioned in subparagraph (i) in relation to the person and the relevant amount or, if during the whole or part of the pay period the person was an approved part‑time employee, an amount of salary equal to the amount ascertained: (A) except where sub‑subparagraph (B) applies—in accordance with the formula: Start formula start fraction B times D over E end fraction end formula; or (B) where the salary (with the meaning of section 5 of the Act) of the person in respect of the pay period or that part of the pay period when the person was an approved part‑time employee (as the case may be) included an allowance that was payable to the person in an amount that is the same as the amount that the person would have received in respect of that allowance if the person had, during the pay period or that part of the pay period, performed his or her work or duties on a full‑time basis—in accordance with the formula: Start formula start fraction open bracket B minus C close bracket times D over E end fraction plus C end formula; where: B is: (iii) in the case of a person in relation to whom subparagraph (i) applies—the amount of salary first‑mentioned in that subparagraph in relation to the person; or (iv) in the case of a person in relation to whom subparagraph (ii) applies—the amount of the aggregate referred to in that subparagraph in relation to the person; C is: (v) in the case of a person in relation to whom sub‑subparagraph (i)(B) applies—the amount of the allowance referred to in that sub‑subparagraph payable to the person in respect of the pay period or that part of the pay period when the person was an approved part‑time employee (as the case may be); or (vi) in the case of a person in relation to whom sub‑subparagraph (ii)(B) applies—the amount of the allowance referred to in that sub‑subparagraph payable to the person in respect of the pay period or that part of the pay period when the person was an approved part‑time employee (as the case may be); D is the number of hours that would have been the normal hours of duty of the person for the pay period if during the whole of that period the person had performed his or her work or duties on a full‑time basis; and E is the number of hours that, in accordance with the terms and conditions of employment applying in relation to the person in respect of the pay period, were the normal hours of duty of the person for that pay period; and (b) a reference in paragraph (1)(g) to the rate at which shift allowance in respect of work or duties performed during specified hours of duty on a day or in respect of a period of leave of absence was, or would be, payable to a person shall, in the case of a person to whom the shift allowance is, under the terms and conditions of his or her employment, payable in a fixed amount and not at a specified rate, be read as a reference to the amount so fixed in respect of the shift allowance that was, or would be, payable to the person.
(1) In this regulation, final year of service, in relation to a person who has ceased to be an eligible employee and has been, immediately before his or her so ceasing, an eligible employee for a continuous period of not less than 12 months, means the period of 12 months ending on the expiration of his or her last day of service. (2) This regulation applies to a person who: (a) has ceased to be an eligible employee by reason of: (i) death; or (ii) retirement on the ground of invalidity before attaining his or her maximum retiring age; and (b) was not, on his or her last day of service, a person in relation to whom regulation 8D applied. (3) Where this regulation applies to a person and: (a) the person: (i) immediately before his or her ceasing to be an eligible employee, has been an eligible employee for a continuous period of not less than 12 months; and (ii) has been during the whole or any part of his or her last year of service a prescribed eligible employee; and shift allowance has been payable on a regular basis to the person during that year; or (b) if paragraph (a) does not apply in relation to the person: (i) the person became a prescribed eligible employee within the period of 12 months ending on the expiration of his or her last day of service; (ii) shift allowance has been payable on a regular basis to the person during the period commencing on the day within the period referred to in subparagraph (i) on which the person became a prescribed eligible employee or, if the person became a prescribed eligible employee on more than one occasion within that period, on the day within that period on which the person last became a prescribed eligible employee and ending on the expiration of his or her last day of service; and (iii) a certificate in respect of the person has been given under subregulation (4); then, the annual rate of salary of the person on his or her last day of service shall be an amount equal to whichever is the less of: (c) the amount ascertained in accordance with the formula: Start formula A times B end formula; and (d) the amount ascertained in accordance with: (i) in the case of a person in relation to whom paragraph (a) applies—the formula: Start formula C plus D end formula; or (ii) in the case of a person in relation to whom paragraph (b) applies—the formula: Start formula C plus start fraction E times F over G end fraction end formula where:
A is the highest amount of salary paid or payable to the person in respect of a pay period in relation to the person included:
(e) in the case of a person in relation to whom paragraph (a) applies—in his or her final year of service; or
(f) in the case of a person in relation to whom paragraph (b) applies—in the period referred to in subparagraph (b)(ii);
B is:
(g) except where paragraph (h) applies—the number of pay periods in relation to the person included in his or her final year of service; or
(h) if the person has been an eligible employee for a continuous period of less than 12 months immediately preceding his or her last day of service—the number of pay periods in relation to the person that would have been included in the period of 12 months ending on the expiration of his or her last day of service if the person had been an eligible employee during the whole of that period;
C is the annual rate of the salary (within the meaning of section 5 of the Act) payable to the person on his or her last day of service;
D is:
(j) if paragraph (k) or (ka) does not apply—the total amount of shift allowance paid or payable to the person in respect of:
(i) work or duties performed during the pay periods in relation to the person included in his or her final year of service; and
(ii) any period of leave of absence during that year when the person was entitled to receive shift allowance;
(k) if paragraph (ka) does not apply and shift allowance:
(i) in respect of work or duties performed by the person during specified hours of duty (in this paragraph referred to as the relevant hours) on any day during his or her final year of service; or
(ii) in respect of any period of leave of absence during that year when the person was entitled to receive shift allowance;
was payable to the person at a rate that is not the same as the rate at which shift allowance would be payable to the person:
(iii) in respect of the same work or duties if the person performed that work or those duties during the same relevant hours on his or her last day of service; or
(iv) if the person were on leave of absence on his or her last day of service;
as the case may be—the total amount of shift allowance that would have been payable to the person in respect of:
(v) work or duties performed during the pay periods in relation to the person included in his or her final year of service; and
(vi) periods of leave of absence included in that year when the person was entitled to receive shift allowance;
if shift allowance in respect of the work or duties referred to in subparagraph (i) or in respect of the period of leave of absence referred to in subparagraph (ii) had been payable to the person at the last‑mentioned rate; or
(ka) if, at any time during his or her final year of service, the person was an approved part‑time employee—the amount ascertained in accordance with the formula:
where:
H is:
(i) in the case of a person in relation to whom paragraph (j) would, but for this paragraph, have applied—the total amount of shift allowance referred to in that paragraph; or
(ii) in the case of a person in relation to whom paragraph (k) would, but for this paragraph, have applied—the total amount of shift allowance referred to in that paragraph;
J is the total number of hours that would have been the normal hours of duty of the person during his or her final year of service if during the whole of that year the person had performed his or her work or duties on a full‑time basis; and
K is the total number of hours that, in accordance with the terms and conditions of employment applying from time to time to the person during his or her final year of service, were the normal hours of duty of the person during that year;
E is:
(m) if paragraph (n) or (na) does not apply—the total amount of shift allowance paid or payable to the person in respect of:
(i) work or duties performed during the pay periods in relation to the person included in the period referred to in subparagraph (b)(ii) in relation to the person; and
(ii) any period of leave of absence during that period when the person was entitled to receive shift allowance;
(n) if paragraph (na) does not apply and shift allowance:
(i) in respect of work or duties performed by the person during specified hours of duty (in this paragraph referred to as the relevant hours) on any day during the period referred to in subparagraph (b)(ii) in relation to the person; or
(ii) in respect of any period of leave of absence during that period when the person was entitled to receive shift allowance;
was payable to the person at a rate that is not the same as the rate at which shift allowance would be payable to the person:
(iii) in respect of the same work or duties if the person performed that work or those duties during the same relevant hours on his or her last day of service; or
(iv) if the person were on leave of absence on his or her last day of service;
as the case may be—the total amount of shift allowance that would have been payable to the person in respect of:
(v) work or duties performed during the pay periods in relation to the person included in the period referred to in subparagraph (b)(ii) in relation to the person; and
(vi) periods of leave of absence included in that period when the person was entitled to receive shift allowance;
if shift allowance in respect of the work or duties referred to in subparagraph (i) or in respect of the period of leave of absence referred to in subparagraph (ii) had been payable to the person at the last‑mentioned rate; or
(na) if, at any time during the period referred to in subparagraph (b)(ii) in relation to the person, the person was an approved part‑time employee—the amount ascertained in accordance with the formula:
where:
H is:
(i) in the case of a person in relation to whom paragraph (m) would, but for this paragraph, have applied—the total amount of shift allowance referred to in that paragraph; or
(ii) in the case of a person in relation to whom paragraph (n) would, but for this paragraph, have applied—the total amount of shift allowance referred to in that paragraph;
J is the total number of hours that would have been the normal hours of duty of the person during the period referred to in subparagraph (b)(ii) in relation to the person if during the whole of that period the person had performed his or her work or duties on a full‑time basis; and
K is the total number of hours that, in accordance with the terms and conditions of employment applying from time to time to the person during the period referred to in subparagraph (b)(ii) in relation to the person, were the normal hours of duty of the person during that period;
F is:
(o) except where paragraph (p) applies—the number of days in the pay periods in relation to the person included in his or her final year of service; or
(p) if the person was an eligible employee for a continuous period of less than 12 months immediately preceding his or her last day of service—the number of days in the pay periods in relation to the person that would have been included in the period of 12 months ending on the expiration of his or her last day of service if the person had been an eligible employee during the whole of that period; and
G is the number of days in the pay periods in relation to the person included in the period referred to in subparagraph (b)(ii) in relation to the person.
(4) Where: (a) subparagraphs (3)(b)(i) and (ii) apply in relation to a person to whom this regulation applies; and (b) the Commissioner is of the opinion that there is a likelihood that, if the first‑mentioned person had not ceased to be an eligible employee, shift allowance would have been payable on a regular basis to the person during the period of 12 months that commenced on the day on which the period referred to in subparagraph (3)(b)(ii) in relation to the person commenced; the Commissioner shall give a certificate to that effect specifying the day on which the first‑mentioned period commenced. (5) For the purposes of subregulation (3): (a) the reference in the definition of A to the amount of salary paid or payable to a person in respect of a pay period in relation to the person is a reference to the amount (in this paragraph referred to as the relevant amount) of the aggregate of: (i) the amount of salary (within the meaning of section 5 of the Act) paid or payable to the person in respect of the pay period; and (ii) the amount, being an amount equal to the amount in respect of shift allowance included in the salary or wages paid or payable to the person in respect of that pay period, that, by virtue of regulation 8C, is not, in relation to the person, to be treated as salary for the purposes of the Act; or if during the whole or part of the pay period the person was an approved part‑time employee, an amount of salary equal to the amount ascertained: (iii) except where subparagraph (iv) applies—in accordance with the formula: Start formula start fraction B times D over E end fraction end formula; or (iv) where the salary (within the meaning of section 5 of the Act) of the person in respect of the pay period or that part of the pay period when the person was an approved part‑time employee (as the case may be) included an allowance that was payable to the person in an amount that is the same as the amount that the person would have received in respect of that allowance if the person had, during the pay period or that part of the pay period, performed his or her work or duties on a full‑time basis—in accordance with the formula: Start formula start fraction open bracket B minus C close bracket times D over E end fraction plus C end formula; or where: B is the relevant amount; C is the amount of the allowance referred to in subparagraph (iv) payable to the person in respect of the pay period or that part of the pay period when the person was an approved part‑time employee (as the case may be); D is the number of hours that would have been the normal hours of duty of the person for the pay period if during the whole of that period the person had performed his or her work or duties on a full‑time basis; and E is the number of hours that, in accordance with the terms and conditions of employment applying in relation to the person in respect of the pay period, were the normal hours of duty of the person for that pay period; (b) a reference in paragraph 3(k) or (n) to the rate at which shift allowance in respect of work or duties performed during specified hours of duty on a day or in respect of a period of leave of absence was, or would be, payable to a person shall, in a case where the shift allowance is, under the terms and conditions of employment of the person, payable in a fixed amount and not at a specified rate, be read as a reference to the amount so fixed in respect of the shift allowance that was, or would be, payable to the person.
In this Part, expenses of office allowance means an allowance that is payable to an eligible employee as compensation for general expenses incurred, or likely to be incurred, by the eligible employee in connection with the office or position held, or the duties of which are performed, by the eligible employee.
Where the salary or wages of an eligible employee includes, or include, an amount in respect of an expenses of office allowance, so much of that salary or those wages as is equal to the amount in respect of that allowance is not to be treated as salary for the purposes of the Act.
Where: (a) a person ceases to be an eligible employee; (b) the person’s final annual rate of salary is to be ascertained by reference to the annual rate of salary of the person on a day (in this regulation referred to as the relevant day) that is earlier than the day of commencement of this regulation; and (c) the salary or wages payable to the person on the relevant day included an amount in respect of an expenses of office allowance; then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, the annual rate of salary of the person on the relevant day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the salary or wages payable to the person on that day had not included the amount in respect of the expenses of office allowance.
In this Part:
location allowance means an allowance payable as part of salary or wages to an eligible employee because of special disadvantages or hardships associated with working or performing duties in a particular geographical locality.
overtime payment means an amount by way of salary or wages, not being a shift allowance within the meaning of Part 2A or an allowance referred to in paragraph 4(e), that is payable to an eligible employee as compensation for performance of work or duties during hours additional to the hours specified under his or her terms and conditions of employment as the eligible employee’s normal hours of duty.
Any part of the salary or wages of an eligible employee that consists of a location allowance or an overtime payment is not to be treated as salary for the purposes of the Act.
Where: (a) a person ceases to be an eligible employee; (b) the person’s final annual rate of salary is to be ascertained by reference to the annual rate of salary of the person on a day before the commencement of this regulation; and (c) the salary or wages payable to the person on that day included an amount in respect of a location allowance or an overtime payment (or both); then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, the annual rate of salary of the person on that day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the salary or wages payable to the person on that day had not included the amount in respect of that allowance or payment (or both).
In this Part, unless the contrary intention appears:
departmental liaison officer allowance means the allowance that, under the terms and conditions of employment of an eligible employee referred to in paragraph (b) of the definition of identified eligible employee is, in addition to the amount of salary payable to the eligible employee in respect of the performance of duties as departmental liaison officer attached to the office of a Minister, payable to him or her solely by reason of being wholly occupied in performing those duties.
identified eligible employee means:
(a) an eligible employee who is a member of the staff of:
(i) a person who holds, or has held, a relevant office;
(ii) a person in respect of whom a determination by the Prime Minister under section 4 of the Members of Parliament (Staff) Act 1984 is in force; or
(iii) a person who has been a senator or a member of the House of Representatives and was, immediately before he or she ceased to be a senator or a member, a person in respect of whom a determination referred to in subparagraph (ii) was in force; or
(b) an eligible employee who, being an officer or employee in the Australian Public Service, is attached to the office of a Minister as a departmental liaison officer.
Parliamentary employment allowance means:
(a) a departmental liaison officer allowance; or
(b) a staff (member of parliament) allowance.
relevant office has the same meaning as in the Members of Parliament (Staff) Act 1984.
staff (member of parliament) allowance means the allowance that, under the terms and conditions of employment of an eligible employee who is a member of the staff of a person referred to in subparagraph (a)(i), (ii) or (iii) of the definition of identified eligible employee is, in addition to the amount of salary payable to the eligible employee in respect of the performance of duties as a member of the staff of such a person, payable to him or her solely by reason of being wholly occupied in performing those duties.
(1) An identified eligible employee who has, from and including a day earlier than the date of commencement of this Part, continuously performed, and performs, duties or work in respect of the performance of which an amount in respect of a Parliamentary employment allowance has been paid or is payable to him or her, may, not later than 3 months after that date of commencement or within such further period as the Commissioner allows, by notice in writing to the Commissioner, elect that the allowance is not to be treated as salary for the purposes of the Act. (2) An identified eligible employee who has, from and including a day not earlier than the date of commencement of this Part, continuously performed, and performs, duties or work in respect of the performance of which an amount in respect of a Parliamentary employment allowance has been paid or is payable to him or her, may, not later than 3 months after that day or within such further period as the Commissioner allows, by notice in writing to the Commissioner, elect that the allowance is not to be treated as salary for the purposes of the Act. (3) Nothing in this regulation shall be taken to preclude an identified eligible employee who has made an election under subregulation (1) or (2) in respect of a Parliamentary employment allowance payable in relation to the continuous performance of duties or work from making another election, being an election under subregulation (2), in respect of such an allowance payable in relation to duties or work performed subsequently to, but not continuously with, the first‑mentioned duties or work. (4) Where a person makes an election under subregulation (1) in respect of a Parliamentary employment allowance: (a) in the case where, on and from the day of the election, the allowance would, except for this subregulation, be treated as salary for the purposes of the Act—commencing on that day; or (b) in any other case—commencing on the day on which, except for this subregulation, the allowance would be treated as salary for the purposes of the Act; the allowance is not to be treated as salary for the purposes of the Act. (5) Where a person makes an election under subregulation (2) in respect of a particular Parliamentary employment allowance, then, commencing on the day on which, except for this subregulation, the allowance would be, or would have been, treated as salary for the purposes of the Act, that allowance is not to be treated as salary for the purposes of the Act.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
These regulations are the Superannuation (CSS) Salary Regulations 1978.
These regulations shall be deemed to have taken effect from and including 1 July 1976.
(1) In these regulations:
Act means the Superannuation Act 1976.
housing allowance: see subregulation 8AA(3).
(2) In Parts 4 and 5, unless the contrary intention appears, salary has the same meaning as in section 5 of the Act.
(1) In this Part, a reference to an allowance of a prescribed kind shall be read as a reference to an allowance of one of the following kinds: (a) an allowance that is payable to an eligible employee by reason that he temporarily performs the whole or a part of the duties of an office of a higher classification than the classification of the office occupied by him; (c) an allowance that is payable to an eligible employee by reason that he is liable to be called upon to perform duties or work at any time during which he is off duty; (d) an allowance that is payable to an eligible employee by reason that he is required in the performance of his duties or work to be in charge of staff, equipment or premises; (e) an allowance that is payable to an eligible employee in lieu of payments for overtime or other extra duty work; (f) an allowance that is payable to an eligible employee as compensation for the physical hardships or discomforts associated with the duties or work that he is required to perform; (g) an allowance not otherwise referred to in this regulation that is payable to an eligible employee by reason that he is required to perform any special function as part of his duties or work. (2) In this Part: (a) a reference to an allowance includes, where the salary of an eligible employee is increased in respect of a period because the employee temporarily performs higher duties or acts in a higher rank or position, a reference to any part of the salary payable to the eligible employee in respect of that period that is attributable solely to his or her so performing or acting and is not payable during that period on any other ground or additional ground; and (b) an allowance constituted by such a part of salary shall be taken to be an allowance of a prescribed kind referred to in paragraph (1)(a).
Each of the following kinds of allowance is a kind of allowance that is to be treated as salary for the purposes of the Act: (a) an allowance that is payable to an eligible employee as compensation for any loss of salary or wages incurred by the eligible employee while he is undergoing a course of training for the purpose of promotion to another office; (b) an allowance that is payable to an eligible employee by reason that: (i) he possesses a qualification (including the completion of a course of study or training, success at a particular level in an examination or the holding of any degree, diploma, licence or certificate); or (ii) he has acquired a particular standard of proficiency in any skill related to the performance of his duties or work; (c) an allowance that is payable to an eligible employee by reason of the length of his period of service and the standard of efficiency attained by him in the performance of his duties or work; (f) an allowance that, pursuant to a law in force in the United Kingdom, is payable to an eligible employee, being a person who was engaged or appointed for employment in the United Kingdom and whose salary is fixed and payable in sterling, in order to compensate him for an increase in the cost of living; (g) an allowance that is payable to an eligible employee, being a person who has not attained the age of 21 years, by reason: (i) that he is married; or (ii) that he is required to perform duties or work of a kind normally performed by a person who has attained the age of 21 years; (h) an allowance that is payable to an eligible employee by reason that he is employed in the Public Service Board in the position of Chairman, Promotions Appeal Committee; (j) an allowance that is payable to an eligible employee (being an eligible employee referred to in paragraph (ea) of the definition of eligible employee in subsection 3(1) of the Act) in pursuance of: (i) where the eligible employee is employed as a member of the staff of the Legal Aid Commission of Western Australia established under the Legal Aid Commission Act, 1976 of the State of Western Australia—the provisions of paragraph 4 in the Schedule to the agreement made on 12 January 1978 between the Commonwealth and that State in relation to the provision in that State of legal aid to which that agreement relates; (ii) where the eligible employee is employed as a member of the staff of the Legal Services Commission established under the Legal Services Commission Act, 1977 of the State of South Australia—the provisions of paragraph 4 in the Schedule to the agreement made on 4 December 1978 between the Commonwealth and that State in relation to the provision in that State of legal assistance to which that agreement relates; (iii) where the eligible employee is employed as a member of the staff of the Legal Aid Commission of Queensland established under the Legal Aid Act 1978 of the State of Queensland—the provisions of paragraph 4 in the Schedule to the agreement made on 26 June 1979 between the Commonwealth and that State in relation to the provision in that State of legal assistance to which that agreement relates; or (iv) where the eligible employee is employed as a member of the staff of the Legal Aid Commission established under the Legal Aid Commission Act 1978 of the State of Victoria—the provisions of paragraph 4 in the Schedule to the agreement made on 20 December 1979 between the Commonwealth and that State in relation to the provision in that State of legal aid to which the agreement relates; (k) an allowance that is payable to an eligible employee, being a person to whom subsection 16(3) of the Trade Union Training Authority Amendment Act 1978 applies, under subsection 16(5) of that Act; (l) an allowance of a prescribed kind, other than an allowance referred to in Part 2C, or a Parliamentary employment allowance within the meaning of Part 2D in respect of which a person has made an election in accordance with that Part, that is payable on a regular basis to an eligible employee.
(1) An allowance of a prescribed kind is taken, for the purposes of paragraph 5(l) or 8QA(1)(b), to be payable to an eligible employee on a regular basis only if the allowance is payable in respect of duties or work performed by the eligible employee for a continuous period that commences: (a) immediately after the eligible employee has performed for a continuous period of 12 months duties or work in respect of the performance of which an allowance of the same kind as that allowance has been paid or is payable to the eligible employee; or (b) where a certificate in respect of the eligible employee has been given under subregulation (2)—on the day specified in the certificate. (2) If the Commissioner is of the opinion that there is a likelihood that, from and including a particular day: (a) an eligible employee will, for a continuous period of not less than 12 months, perform duties or work in respect of the performance of which an allowance of a prescribed kind will be payable to him; or (b) where the eligible employee has, for a continuous period of less than 12 months immediately preceding the particular day, performed duties or work in respect of the performance of which an allowance of a prescribed kind has been paid or is payable to him—the eligible employee will, for a continuous period of less than 12 months that together with the first‑mentioned period will not be less than a period of 12 months, perform duties or work in respect of the performance of which an allowance of the same kind as that allowance will be payable to him; the Commissioner shall give a certificate to that effect specifying the day (not being a day earlier than the day on which the certificate is given) on which the period referred to in paragraph (a) or (b), as the case may be, in relation to the eligible employee will commence. (3) For the purposes of this regulation, where: (a) for a continuous period immediately preceding a period of leave of absence, an eligible employee performs duties or work in respect of the performance of which an allowance of a prescribed kind is payable to him; (b) that allowance or an allowance of the same kind as that allowance is not payable to him during the period of leave; and (c) immediately after the expiration of the period of leave, the eligible employee performs, for a continuous period, duties or work in respect of the performance of which an allowance of the same kind as that allowance is payable to him; the period of leave shall be disregarded and the periods during which he performs those duties or that work, being the period immediately preceding that period of leave and the period immediately following that period of leave, shall be deemed to be a continuous period. (4) Where an allowance of a prescribed kind is payable to an eligible employee during a period of leave of absence, the eligible employee shall, for the purposes of this regulation, be deemed to perform during the period of leave of absence the duties or work in respect of the performance of which that allowance is payable.
(1) Where: (a) an allowance of a kind referred to in paragraph 5(j) or (k) is payable to an eligible employee; and (b) a part (in this subregulation referred to as the relevant part) of that allowance is payable to the eligible employee by reason of a reduction in, or the discontinuance of, the payment to the eligible employee of another allowance, not being an allowance of a kind referred to in regulation 5, that is or was payable to the eligible employee; so much of the salary or wages of the eligible employee as is equal to the amount of the relevant part of that allowance shall not be treated as salary for the purposes of the Act. (2) Where: (a) an eligible employee performs on a particular day duties or work in respect of the performance of which an allowance of a prescribed kind is payable to the eligible employee and that allowance is payable on a regular basis to the eligible employee; and (b) at any time during the relevant period an allowance of the same kind as the allowance referred to in paragraph (a) was payable to the eligible employee at a rate that is lower than the rate at which the allowance referred to in paragraph (a) is payable; so much of the salary or wages payable to the eligible employee on the particular day as is equal to the amount by which the amount of the allowance referred to in paragraph (a) exceeds the amount of the allowance that would be payable to the eligible employee on the particular day if he or she had continued to perform those duties, or that work, performed by him or her during the relevant period in respect of which an allowance of the same kind as the allowance referred to in paragraph (a) was payable to him or her at the lower or lowest rate, as the case may be, shall not be treated as salary for the purposes of the Act. (3) In this regulation, relevant period, in relation to an eligible employee who performs on a particular day duties or work in respect of the performance of which an allowance of a prescribed kind is payable, means: (a) if paragraph (b) does not apply—the period of 12 months immediately preceding the particular day; or (b) if the eligible employee has, for a continuous period of less than 12 months immediately preceding the particular day, performed the duties or work performed by him or her on the particular day or duties or work in respect of the performance of which an allowance of the same kind as the allowance payable to him or her on the relevant day has been paid or is payable to him or her—that lesser period.
(1) Where: (a) a person has ceased to be an eligible employee: (i) by reason of early retirement; or (ii) in circumstances that entitle him to age retirement pension; and (b) on the relevant day the person performed duties or work in respect of the performance of which an allowance of a prescribed kind has been paid or is payable to him and that allowance was taken to be payable to the person on a regular basis by reason only that a certificate in respect of the person had been given by the Commissioner under subregulation 6(2); then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, the annual rate of salary of that person on the relevant day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the certificate referred to in paragraph (b) had not been given. (2) In this regulation, relevant day, in relation to a person who has ceased to be an eligible employee, means: (a) except where paragraph (b) applies—his last day of service; or (b) if his final annual rate of salary is ascertained by reference to the annual rate of salary payable to him on a day other than his last day of service—that other day.
(1) This regulation is made for the purposes of subsection 5(1) of the Act. (2) Any part of the salary or wages of an eligible employee that consists of a housing allowance is not to be treated as salary for the purposes of the Act. (3) A housing allowance is an allowance that is payable to an eligible employee in respect of housing, quarters or other accommodation.
Note: For rent‑free housing, see regulation 24.
(1) In this Part:
pay period, in relation to a person who is, or has ceased to be, an eligible employee, means:
(a) where the first day of service of the person is not a pay day in relation to the person—the period commencing on the first day of service of the person and ending on the expiration of the day immediately preceding the pay day in relation to the person first occurring after his or her first day of service;
(b) each period commencing on a pay day in relation to the person (not being the pay day in relation to the person last preceding his or her last day of service) and ending on the expiration of the day immediately preceding the next following pay day in relation to the person;
(c) the period commencing on the pay day in relation to the person last preceding his or her last day of service and ending on the expiration of his or her last day of service; and
(d) where there is no pay day in relation to the person that falls within the period commencing on his or her first day of service and ending on the expiration of his or her last day of service—that period.
prescribed eligible employee means an eligible employee who is, u
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