Employer Reimbursement Rules 2017 (Cth)

Employer Reimbursement Rules 2017

The Board of the Coal Mining Industry (Long Service Leave Funding) Corporation makes the following Rules under subsection 45(1) of the Coal Mining Industry (Long Service Leave) Administration Act 1992. Dated 28 February 2017

Darlene Perks Chief Executive Officer

Part 1 Preliminary

1 Name of Rules

These Rules are the Employer Reimbursement Rules 2017.

2 Commencement

These Rules commence on 1 July 2017.

3 Revocation

The Employer Reimbursement Rules 2011 are revoked.

4 Definitions

In these Rules: Act means the Coal Mining Industry (Long Service Leave) Administration Act 1992. post-2012 entitlement, for an eligible employee, means the amount of LSL credit (in hours) accrued by the eligible employee in respect of the period starting on 1 January 2012. pre-2012 entitlement, for an eligible employee, means the amount of long service leave (in hours) accrued by the eligible employee in respect of the period before 1 January 2012.

Note Several other words and expressions used in these Rules have the meaning given by section 4 of the Act, for example: • eligible employee • eligible wages • employer • LSL credit • Payroll Levy Collection Act.

Part 2 Notional accounts

5 Creation of notional accounts

(1) The Corporation must create a notional account for each person who becomes an eligible employee after the commencement of these Rules.

(2) Subrule (1) does not require the Corporation to create a notional account for a person unless the Corporation is aware that the person is an eligible employee.

(3) A notional account established before the commencement of these Rules is to be taken by the Corporation to be a notional account created under subrule (1).

6 Recording of amounts of levy

The Corporation must, for each month, record in the notional account for an eligible employee, the amount paid by an employer in respect of the employee as levy under the Payroll Levy Collection Act, for the month.