Superannuation (State Public Sector) Regulation 2023 (Qld)

Superannuation (State Public Sector) Regulation 2023

Part 1 Preliminary

1 Short title This regulation may be cited as the Superannuation (State Public Sector) Regulation 2023.

2 Commencement This regulation commences on 1 July 2023.

3 Definitions The dictionary in schedule 2 defines particular words used in this regulation.

4 Meaning of salary (1) The salary of an employee means the total of the following— (a) earnings for ordinary hours of work, other than any of the following payments made to an employee on the termination of the employee's employment— (i) a payment for unused sick leave; (ii) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth); (b) amounts for over-award payments, shift loadings or commissions; (c) any payments made when on paid leave, including, for example, parental leave and ancillary leave. (2) However, if a unit of the State public sector and an employee of the unit make an agreement under section 15, the salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the salary agreed on. (3) Terms used in subsection (1)(a) and (b) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 6(1), definition ordinary time earnings.

5 Meaning of superannuable salary (1) The superannuable salary of an employee who is not a member of the Legislative Assembly means the total worked out under section 4(1), other than the following— (a) amounts for over-award payments, shift loadings or commissions; (b) an amount paid to the employee by way of fee or allowance, unless the Governor in Council decides the amount is to be included for the purposes of this paragraph. (2) The superannuable salary of an employee who is a member of the Legislative Assembly means the total of the following— (a) the salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013, section 41; (b) any additional salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013, section 42. (3) However, if a unit of the State public sector and an employee of the unit make an agreement under section 15, the superannuable salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the superannuable salary agreed on. (4) Terms used in subsection (1)(a) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 6(1), definition ordinary time earnings.