Payroll Guidelines TBA DRAFT University of Tasmania by alicejenny

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									Payroll Guidelines

TBA 2011 (DRAFT)




      Financial Services   Page 1 of 30
      Payroll Guidelines
                                                    Financial Services
                                          PAYROLL GUIDELINES
 Responsible Position:  Manager, Payroll Services
 Approved by:           Chief Financial Officer
___________________________________________________________________________

                                                        Table of Contents
OVERVIEW ....................................................................................................................... 5
PURPOSE ...................................................................................................................................... 5
COVERAGE .................................................................................................................................... 5
Exclusions................................................................................................................................... 5
GUIDELINE OBJECTIVES .................................................................................................... 5
PROBITY AND ACCOUNTABILITY ........................................................................................................ 5
KEY CONSIDERATIONS...................................................................................................... 6
PAY DATES.................................................................................................................................... 6
PAYROLL AND HUMAN RESOURCES ................................................................................................... 6
TAXATION AND PAYROLL RELATED ADVICE ......................................................................................... 6
PAYROLL RESPONSIBILITIES .............................................................................................................. 6
TYPES OF PAYROLL ........................................................................................................... 7
FULL-TIME/FRACTIONAL PAYROLL..................................................................................................... 7
CASUAL PAYROLL ........................................................................................................................... 7
NEW EMPLOYEES: FULL-TIME AND FRACTIONAL STAFF ..................................................... 8
OFFER OF APPOINTMENT ................................................................................................................ 8
PAYROLL REQUIREMENTS FOR NEW FULL-TIME AND FRACTIONAL STAFF ................................................. 8
NOTIFICATION OF COMMENCEMENT OF DUTY .................................................................................... 8
ELECTRONIC FUNDS TRANSFER AUTHORITY ........................................................................................ 8
TAX FILE NUMBER DECLARATION FORM ............................................................................................ 9
NEW EMPLOYEES: CASUAL STAFF ................................................................................... 10
CASUAL AUTHORITY ..................................................................................................................... 10
PAYROLL REQUIREMENTS FOR NEW CASUAL STAFF............................................................................ 10
TAX FILE NUMBER DECLARATION FORM .......................................................................................... 10
FULL-TIME AND FRACTIONAL PAYROLL PROCESSING ....................................................... 12
FULL-TIME AND FRACTIONAL PAY DATES ......................................................................................... 12

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FULL-TIME AND FRACTIONAL PAY RATES.......................................................................................... 12
FULL-TIME AND FRACTIONAL PAY PERIODS ...................................................................................... 12
CASUAL PAYROLL PROCESSING....................................................................................... 13
CASUAL PAY DATES ...................................................................................................................... 13
CASUAL PAY RATES ...................................................................................................................... 13
CASUAL PAYROLL PERIODS ............................................................................................................ 13
CHOOSING THE CORRECT CASUAL CLAIM FORM ................................................................................ 13
COMPLETION OF CASUAL CLAIM FORMS .......................................................................................... 13
IMPORTANT DETAILS FOR CASUAL CLAIM FORMS .............................................................................. 14
MINIMUM PERIOD OF ENGAGEMENT .............................................................................................. 14
SENDING CASUAL PAY FORMS TO PAYROLL SERVICES ......................................................................... 14
PAYSLIPS ....................................................................................................................... 15
DEADLINES, PAY VARIATIONS AND CHANGES TO PAY DATES........................................... 15
CHANGING PAYROLL DETAILS ......................................................................................................... 15
DEADLINES FOR VARIATIONS TO FULL TIME/FRACTIONAL PAYROLL ...................................................... 15
DEADLINES FOR VARIATIONS TO CASUAL PAYROLL ............................................................................. 15
VARIATIONS TO DEADLINES AND PAY DATES ..................................................................................... 15
END OF FINANCIAL YEAR PAY DATES ............................................................................................... 16
PUBLIC HOLIDAYS......................................................................................................................... 16
DEDUCTIONS ................................................................................................................. 16
GENERAL EMPLOYEE DEDUCTIONS .................................................................................................. 16
CANCELLATION OF DEDUCTIONS ..................................................................................................... 16
DEDUCTIONS MADE ON BEHALF OF STAFF........................................................................................ 16
SALARY SACRIFICE .......................................................................................................... 17
ADMINISTRATION OF SALARY SACRIFICE ........................................................................................... 17
VEHICLE SALARY PACKAGING ......................................................................................................... 17
SALARY SACRIFICE / EMPLOYMENT FLEXIBILITY OPTIONS CALCULATOR.................................................. 17
TAXATION MATTERS ...................................................................................................... 18
PAY AS YOU GO (PAYG) TAX RATES AND THRESHOLDS ...................................................................... 18
HELP/HECS THRESHOLDS ............................................................................................................ 18
STUDENT FINANCIAL SUPPLEMENT SCHEME THRESHOLDS ................................................................... 18
END OF YEAR PAYMENT SUMMARIES ............................................................................. 19
PAYMENT SUMMARY DEFINITION ................................................................................................... 19
ISSUE OF PAYMENT SUMMARIES ..................................................................................................... 19
Payment Summaries by Post ................................................................................................... 19
Web Kiosk Payment Summaries .............................................................................................. 19
REPORTABLE EMPLOYER SUPERANNUATION CONTRIBUTIONS .............................................................. 19
WORKPLACE GIVING DEDUCTIONS .................................................................................................. 20
SALARY ACCOUNTING AND CALCULATIONS .................................................................... 21
SALARY COSTINGS ........................................................................................................................ 21
SALARY ON-COSTS ....................................................................................................................... 21
CENTRALLY FUNDED PAYROLL COSTS ............................................................................. 22
CATEGORIES OF CENTRALLY FUNDED COSTS ..................................................................................... 22
PROCESSING OF CENTRALLY FUNDED COSTS ..................................................................................... 22
CENTRAL LEAVE LEVY .................................................................................................................... 23

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SALARY COMMITMENTS ................................................................................................ 23
RELEVANT POLICY DOCUMENT ....................................................................................... 24
OTHER RELATED POLICY AND PRACTICE DOCUMENTS ..................................................... 24
PROCEDURES AND GUIDES ............................................................................................................. 24
FORMS ....................................................................................................................................... 24
LINKS ......................................................................................................................................... 24
ABOUT THIS DOCUMENT ................................................................................................ 25
APPENDIX A: 2011 PAYROLL CALENDAR .......................................................................... 26
APPENDIX B: CASUAL PAY RATES AS AT 1 JULY 2011 ....................................................... 27
APPENDIX C: KEY DATES END OF FINANCIAL YEAR 2011 .................................................. 30
FULL TIME & FRACTIONAL PAYROLL ................................................................................................ 30
CASUAL PAYROLL ......................................................................................................................... 30




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                                                                 Payroll Guidelines
Overview
Purpose

This guideline provides information and guidance on payroll related matters for the
University.

This guideline needs to be considered in conjunction with other University policies,
procedures and guidelines.

All references to monetary amounts in this guideline are on a GST inclusive basis.

Coverage

Payroll Guidelines apply to all University budget centres, including Institutes, Centres,
Divisions and the Foundation.

Exclusions

This guideline excludes information on the following:

   Details on the taxation of payments made in relation to payroll – refer to Payroll
    Related Taxation Guidelines
   Payments or reimbursements to or for staff, not made through payroll – refer to
    Miscellaneous Staff Payments Guidelines
   Guidelines for Financial Services payroll staff – refer to Payroll Back Office Guidelines
   Motor Vehicle Salary packaging – refer to Vehicle Salary Packaging Guidelines
   General conditions of employment and employee entitlements – refer to the Human
    Resources website for details

Guideline Objectives
Probity and Accountability

All expenditure must be for University business purposes or in the best interests of the
University. Payments to staff must be made in accordance with principles of probity,
accountability and equity.




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                                          Payroll Guidelines
Key Considerations
Pay Dates

Employees who have full time and fractional appointments will be paid on a fortnightly basis
on Tuesdays.

Employees who have casual only appointments will be paid on a fortnightly basis on Fridays.

Where an employee has both a full time or fractional appointment and a casual
appointment then the employee will be paid on a fortnightly basis on Tuesdays only. For
taxation reasons an employee cannot be paid on both Tuesday and Friday.

A payroll calendar is available from the Financial Services Web Site for distribution each
year.

Payroll and Human Resources

There is a level of crossover between this guideline and policies administered by Human
Resources. Where necessary, a payment category may be noted here but referral made to
the Human Resources website for further details.

Taxation and Payroll Related Advice

This guideline is designed to facilitate the administration of payroll for the University and
does not seek to provide information in regards to personal finances. Employees are advised
to seek independent advice in relation to such matters.

Payroll Responsibilities

It is the responsibility of individual staff to submit the relevant information to Payroll
Services, Human Resources or their budget centre, including authorities, pay claims,
deductions and cancellation of deductions.

Budget centres are responsible for authorising and forwarding any pay claims (Financial
Services) or authorities (Human Resources) to the relevant area.

It is the responsibility of employees and the authorising officer in the budget centre to
ensure that casual claims are completed correctly and authorised in line with the delegated
authority.




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Types of Payroll
Financial Services perform the following major payroll functions for the University:

Full-time/Fractional Payroll

This payroll is the University's major payroll and includes all staff that have:

     permanent / tenured appointments
     contract appointments
     casual appointments (where the casual work is in addition to their normal permanent
      or contract appointments)

These appointments can either be fractional (part-time) or full-time. This payroll is an auto-
pay payroll where payments are calculated automatically based on information held on each
employee by Human Resources.

Payments for this payroll are normally paid on the Tuesday of pay week, but refer to the
payroll calendar at Appendix A for specific details.

Casual Payroll

This payroll includes all staff who work only on an irregular basis. Employees under this
payroll submit Casual Claim forms for the work that they have done.

Payments for this payroll are normally paid on the Friday of pay week, but refer to the
payroll calendar at Appendix A for specific details.




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                                            Payroll Guidelines
New Employees: Full-Time and Fractional Staff
Offer of Appointment

For all Full-Time or Fractional appointments, Human Resources will send out an offer of
appointment. To accept the employment position this offer must be signed and returned to
Human Resources. Human Resources will then add the employee into the Human Resource
Management System (HRMS).

Please see the Human Resources website for methods and conditions of employment.

Payroll Requirements for New Full-Time and Fractional Staff

Prior to a full-time or fractional employee being paid, Payroll Services must receive the
following information. This should be provided as soon as the employee commences duty:

     An authorised Notification of Commencement of Duty form
     An Electronic Funds Transfer Authority form
     A Tax File Number Declaration form (available in employee induction kits, from most
      major newsagencies, budget centres, Human Resources and Payroll Services)

Without these three forms being received and processed, the new employee cannot have
any payments paid via the payroll system.

Notification of Commencement of Duty

On the first day of appointment all employees should complete a Notification of
Commencement of Duty form, sign it and have the Head of Budget Centre sign the form as
confirmation of commencement of work.

Preferably this form should be faxed to Payroll Services. This documentation needs to be
provided to Payroll Services prior to the deadline as outlined on the Payroll Calendar.

Employees commencing after this deadline should forward this form as soon as practicably
possible. Forms received after the deadline will be processed in the next available pay. Refer
to Appendix A for deadlines.

Electronic Funds Transfer Authority

The Electronic Funds Transfer Authority form needs to be completed and forwarded to
Payroll Services, giving authority for the fortnightly pay to be deposited into an account with
a Bank or Credit Union.

The account details must be absolutely correct indicating the type of bank (e.g. CBA), the
BSB number (six digits), and account number (maximum 9 digits) together with the account
name.

Payments cannot be directly paid into separate credit card accounts due to the account
number having more than nine digits.




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                                          Payroll Guidelines
Tax File Number Declaration Form

This is an Australian Taxation Office form that is available from employee induction kits,
most major newsagencies, budget centres, Human Resources and Financial Services. The Tax
File Number Declaration form should be forwarded to Payroll Services with the forms noted
above for full-time/fractional staff. This form can be faxed but the original should also be
sent in the internal mail.

A Tax File Number Declaration need only be lodged with the University once, unless taxation
circumstances change, for example where a previously advised HECS / HELP debt has been
extinguished.

If a new employee does not have a Tax file number, they should contact the Australian
Taxation Office in order to make an application. A Tax File Number Declaration form can still
be completed advising that an application for Tax File Number has been lodged. The
employee then has 28 days to provide the University with their Tax File Number before
taxation automatically switches to the highest marginal rate (46.5%).

If this form is not completed and returned to Payroll Services prior to payment the
University is obliged, by the Australian Taxation Office, to deduct tax at the highest marginal
rate (46.5%).




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                                          Payroll Guidelines
New Employees: Casual Staff
Casual Authority

A Casual Employment Authority should be completed by the budget centre and also signed
by the employee. This document provides that basis for employment and remuneration with
the University. The top three copies of the form should be sent to Human Resources in
Launceston. New Casual Authority books can be requested from Human Resources in
Launceston.

Included on the Casual Authority form is provision for the employee to advise their banking
details so a separate Electronic Funds Transfer / Disbursement Authority is not required.
New employees should fill in their bank account details on the Authority form. If banking
details are already held on file it is enough to simply note "already on file".

The Casual Employment Authority should be completed prior to the employee commencing
and should be forwarded to Human Resources, so that the employee is on the Human
Resource System prior to casual claims being received by Payroll Services. If claim forms are
sent in with the authority form, then the claim forms will be held over until the authority
form has been processed. This may cause delays in processing.

The correct dissection for TechOne Financials and the Casual Authority Number must be
included on the Casual Employment Authority before the employee can be processed to the
Human Resource Management System.

Work performed after the expiry of the Casual Authority cannot be paid on the current
authority, and a new authority will need to be completed and sent through to Human
Resources.

Please see the Human Resources website for methods of appointment and conditions of
employment.

Payroll Requirements for New Casual Staff

In addition to the Casual Employment Authority which is sent to Human Resources, as soon
as the casual employee has commenced, the following form must be completed and
forwarded to Payroll Services.

     Tax File Number Declaration form (available from most major newsagencies, budget
      centres, Human Resources and Payroll Services)

To claim for hours worked, the casual employee will complete a Casual Claim Form, have it
authorised, and submitted to Payroll Services by the required deadline. Refer Appendix A
and below for details of deadlines and pay periods.

Tax File Number Declaration Form

This is an Australian Taxation Office form that is available from most major newsagencies,
budget centres, Human Resources and Payroll Services. The Tax File Number Declaration
form should be forwarded to Payroll Services with the forms noted above for full-time /



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fractional staff. This form can be faxed but the original should also be sent in the internal
mail to Payroll Services.

A Tax File Number Declaration need only be lodged with the University once, unless taxation
circumstances change, for example where a previously advised HECS / HELP debt has been
extinguished.

If a new employee does not have a Tax file number, they should contact the Australian
Taxation Office in order to make an application. A Tax File Number Declaration form can still
be completed advising that an application for Tax File Number has been lodged. The
employee then has 28 days to provide the University with their Tax File Number before
taxation automatically switches to the highest marginal rate (46.5%).

If this form is not completed and returned to Payroll Services prior to payment the
University is obliged, by the Australian Taxation Office, to deduct tax at the highest marginal
rate (46.5%).




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                                          Payroll Guidelines
Full-Time and Fractional Payroll Processing
Full-Time and Fractional Pay Dates

Full-time and fractional pays are processed automatically each fortnight on a Tuesday into
the employee’s nominated bank account(s). Note that full time or fractional staff who also
have a casual appointment will be paid both pays on the Tuesday.

Actual payments are normally sent to the bank on the preceding day (Monday). Where this
transfer will be affected by a public holiday or the University being closed during the
Christmas break, transfers will be processed on an earlier day. This is to ensure that payment
is in the account(s) on the Tuesday pay day.

Refer to Appendix A for a list of pay dates and deadlines for the current year.

Full-Time and Fractional Pay Rates

Refer to Human Resources website for full-time and fractional pay rates.

Full-Time and Fractional Pay Periods

Payments are for the fortnightly pay period up to and including the pay day Tuesday (i.e.:
the pay period is Wednesday to Tuesday inclusive).




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                                          Payroll Guidelines
Casual Payroll Processing
Casual Pay Dates

Employees are paid fortnightly on a Friday into the nominated bank account(s). Note that
casual staff who also have a full time or fractional appointment will be paid both pays on
Tuesday.

Refer to Appendix A for a list of casual pay dates and deadlines for the current year.

Casual Pay Rates

Refer to Appendix B for the current casual pay rates.

Casual Payroll Periods

The normal claim period for casual employees is for the fortnightly pay period up to and
including the previous Friday.

Choosing the Correct Casual Claim Form

Casual Claim Forms are available in either excel spreadsheet format or in pdf format.
Microsoft Excel spreadsheets are available for the major computing platforms.

Different Casual Claim forms are available for staff as listed below:

      Academic Staff Casual Claim (WIN excel)
      Academic Staff Casual Claim (MAC excel)
      General Staff Casual Claim (WIN excel)
      General Staff Casual Claim (MAC excel)
      Academic Staff Casual Claim (pdf for manual completion)
      General Staff Casual Claim (pdf for manual completion)
      English language Centre Claim

Staff should download the form applicable to their particular circumstances.

The University will be soon piloting the entering and approval of Casual Timesheets via the
Employee Web Kiosk.

Completion of Casual Claim Forms

Casual claims should be submitted on a regular fortnightly basis so that staff are taxed in the
correct manner.

Where a claim for a period greater than two weeks is required, a separate claim form should
be completed for each two week claim period. Tax adjustments will not be processed where
claims for periods of greater than two weeks are submitted on a single claim form.




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                                           Payroll Guidelines
Important Details for Casual Claim Forms

The following details should be checked carefully prior to submission, in order to avoid
delays in payroll processing:

     Claim forms must show the Casual Authority number that was provided on the initial
      Casual Authority form.
     Claim forms must show a correct dissection for entry into TechOne Financials. This
      must match the details that were provided on the initial Casual Authority form.
     The Casual Authority sets out the duties to be performed and the rate of pay
      applicable. The rate of pay claimed on the Casual Claim form must match this. The
      University cannot pay higher rates until the authorised person in the budget centre
      has made a request in writing. Casual Academic employees may claim a lower rate
      than that which is on their authority, such as a rate for repeat lectures/tutorials etc.
     The Casual Authority that was initially completed was only for a specified period of
      time. Casual claims for hours worked outside of this authority period cannot be paid.
      The budget centre will need to complete a new Casual Authority form and have this
      processed, prior to those claims being able to be paid.

Minimum Period of Engagement

Each current Enterprise Bargaining Agreement has specific conditions surrounding minimum
period of engagements for Academic, Professional and English Language Centre staff.

The Enterprise Bargaining Agreements on the Human Resources website outline these
specific conditions and exceptions. Budget centres engaging casual employees should be
familiar with these conditions.

In particular there are conditions regarding minimum periods of engagement for casual staff.
Casual Payroll Claims submitted to Payroll Services for casual staff must be completed such
that the amount of hours / units claimed on the claim form takes into account the minimum
period of engagement, and should be for the amount actually to be paid, i.e. if a claim is
submitted for one hour / unit then only one hour / unit will be paid.

It is the responsibility of the employee and the authorising officer in the budget centre to
ensure that the claim is completed correctly.

Questions in relation to the minimum period of engagement requirement, or regarding
exceptions, should be addressed to Human Resources.

Sending Casual Pay Forms to Payroll Services

Casual Claim forms need to be sent directly to Payroll Services either by fax or email. If the
claims are faxed the originals should not be sent in the mail as this may cause a double
payment which will have to be repaid to the University.

Casual claims need to be received by Payroll Services on the Monday before noon of the pay
week. This is earlier if public holidays fall at this time, as specified in the payroll calendar at
Appendix A.




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                                            Payroll Guidelines
Payslips
The Employee Web Kiosk is the preferred delivery method of payslips within the University.

Casual employees will soon be able to automatically access their payslips via the Kiosk but
until that time payslips may still be received manually.

Where location or other factors limit the ability for the Employee Web Kiosk to be accessed,
then payslips may be printed and distributed to postal addresses.

Refer to the Web Kiosk Payslips Quick Reference Guide from for details.

Deadlines, Pay Variations and Changes to Pay Dates
Changing Payroll Details

All variations to payroll must be submitted to Payroll Services through the following
methods:

Bank Accounts                            Electronic Funds Transfer Authority
Deductions                               Payroll Deductions Authority
Workplace Giving Deduction               Workplace Giving Payroll Deductions

Deadlines for Variations to Full Time/Fractional Payroll

Any changes to full time / fractional pays must reach Financial Services by 12.00pm Monday
of the week prior to the week of pay day. Refer to the payroll calendar at Appendix A for
details.

Any variations received by the relevant deadline will be accounted for in the next pay run.
Variations that are not received by the cutoff date will be processed in the following pay.

Deadlines for Variations to Casual Payroll

Any changes to casual payroll must reach Financial Services by 12.00pm Monday of pay
week. Refer to the payroll calendar at Appendix A for details.

Any variations received by the relevant deadline will be accounted for in the next pay run.
Variations that are not received by the cutoff date will be processed in the following pay.

Variations to Deadlines and Pay Dates

Payroll Services may, at the discretion of the Chief Financial Officer, bring forward a deadline
or pay date if required, such as due to the influence of University holiday periods or public
holidays.




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                                           Payroll Guidelines
End of Financial Year Pay Dates

In order to meet End of Financial Year commitments the deadlines for payroll may change.
Staff are advised to check the End of Financial Year Guidelines for Budget Centres for details.
This guideline is usually available in November of each year.

Appendix C below has the most recent list of end of year cutoff dates.

Public Holidays

Public holidays may affect processing times and Payroll Services reserves the right to change
payroll deadlines to account for these as required.

Where the non-standard processing time is not highlighted on the payroll calendar (refer
Appendix A below), Payroll Services will inform staff on payslips of any upcoming changes as
required.

Deductions
General Employee Deductions

Employees may have deductions, which Payroll Services will direct to the nominated
organisations and institutions on their behalf (e.g.: MBF). These deductions can be detailed
on the Payroll Deductions Authority or advised by e-mail to Payroll Services.

This guideline is not intended to provide information on the types of deductions that staff
may have. Contact should be made with Payroll Services to discuss any deduction requests.

It should be noted that many organisations that have previously allowed payroll deductions
have switched to Direct Debits from bank accounts.

Cancellation of Deductions

To cancel a deduction, staff should complete a Payroll Deductions Authority or Workplace
Giving Payroll Deductions and return it to Payroll Services. Alternatively advice can be
forwarded to Payroll Services by email payoffice@admin.utas.edu.au.

Deductions Made on Behalf of Staff

From time to time some Government organisations may require the University to deduct
amounts from an employee’s pay in line with current legislation. Examples of such
deductions are garnishees and child support. Where such requests are received these
payments will be processed and shown on the employee’s payslip.

Amounts forwarded to the Australian Taxation Office (ATO) in line with the information the
employee has provided on their Tax File Number Declaration form will be shown on their
payslip as a deduction.

Where an employee has been in receipt of a special pay (an out of cycle payment) a
deduction (SALAD) will be shown on their payslip equal to the amount of the special pay.
The effect of this deduction is to offset the Gross amount of the special pay less any taxation


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                                          Payroll Guidelines
or superannuation and is required so that the employee is not double paid the amount of
the special pay.

Salary Sacrifice
Administration of Salary Sacrifice

Salary sacrifice options are provided for and administered under the relevant Enterprise
Agreement or other industrial agreement.

Detailed procedures, forms and required documentation are outlined for each salary
sacrifice option that is available through Human Resources.

Vehicle Salary Packaging

Please refer to the Vehicle Salary Packaging Guidelines for information in relation to vehicle
salary packaging arrangements.

Salary Sacrifice / Employment Flexibility Options Calculator

Payroll Services provide a Salary Sacrifice/Employment Flexibility Options Worksheet to
estimate the effects of various salary sacrifice options on a fortnightly pay.

Prior to using the calculator, staff should understand what options are accessible under their
particular employment arrangement. The spreadsheet contains several options, some of
which may or may not be available to all staff. The Human Resources website has
information in relation to who has access to the various employment flexibility and salary
sacrifice options.

This spreadsheet is provided merely as an indicator as to the payroll processing of the
various options. It does not take into account personal circumstances and financial situation.
It should therefore not be considered to be financial advice.

Staff should undertake financial advice if they are uncertain about the full impact of any
arrangements on their overall financial situation.

Some salary sacrifice options require the employee to outlay an initial purchase amount -
this should be taken into account before entering into such an arrangement.

To use the spreadsheet:

     Open / Download the Salary Sacrifice/Employment Flexibility Options Worksheet. This
      has been updated for salary and tax rates as at 1st July 2011. The spreadsheet can be
      opened on-line or downloaded to desktop.
     Select the correct details within the Employee / Appointment Details box
      (Classification / Fraction / Superannuation / Tax / Date of Birth).
     Select the required options for inclusion in the standard calculation - this sets the base
      position to be compared against. This position can be compared against the latest
      payslip to ensure the details are correct.
     Select the required options for inclusion in the alternative (comparative) calculation.
     Save or print out the calculation sheet.


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                                          Payroll Guidelines
     Read the notes included on the sheet. It is recommended that financial advice be
      sought prior to entering into any salary sacrifice arrangement.

Taxation Matters
Pay As You Go (PAYG) Tax rates and Thresholds

PAYG is the taxation that is paid from the salary that the University pays, on behalf of staff,
to the Australian Taxation Office (ATO).

The University is required to tax staff on a fortnightly basis in accordance with the ATO
fortnightly tax tables and the information provided on the Tax File Number Declaration
Form.

The ATO uses the Tax Thresholds applicable for the relevant tax year to produce the tax
tables as detailed on the Tax Thresholds Worksheet.

HELP / HECS Thresholds

Employees who have identified on their Tax File Number Declaration forms that they have
an accumulated HELP / HECS debt, are automatically set-up with a tax status that indicates
this fact. This tax status does not automatically mean that any HELP / HECS repayment is
deducted. If an employee is below the tax threshold for HELP / HECS repayment then
taxation is at the standard PAYG rates.

While HELP / HECS repayments may be contributed via the taxation system when an
employee is over the HELP / HECS threshold, the Australian Taxation Office does not credit
these to the HELP / HECS account until after they have completed their financial year tax
return.

The most recent HELP / HECS Thresholds are available on the Tax Thresholds Worksheet.

Student Financial Supplement Scheme Thresholds

Employees who have identified on their Tax File Number Declaration forms that they have
an accumulated Student Financial Supplement Scheme (SFSS) debt are automatically set-up
with a tax status that indicates this fact. This tax status does not automatically mean that
any SFSS repayment is deducted. If the employee is below the tax threshold for SFSS
repayment then taxation is at the standard PAYG rates.

While SFSS repayments may be contributed via the taxation system when an employee is
over the SFSS threshold the Australian Taxation Office does not credit these to the SFSS
account until the financial year tax return is completed.

The SFSS Thresholds are available on the Tax Thresholds Worksheet.




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                                          Payroll Guidelines
End of Year Payment Summaries
Payment Summary Definition

Payment Summaries are the official end of financial year advice for taxation purposes. Prior
to the introduction of the GST these documents were called Group Certificates.

The Australian Taxation system operates on a cash basis so only payments actually paid to
employees during the financial year will be reported. The taxable salary is after any salary
sacrifice arrangements that are in place.

Issue of Payment Summaries

Payment Summaries by Post

Payment Summaries for the current Tax Year will be posted out during the second week of
July. All employees who have been paid during this Tax Year will receive a printed Payment
Summary sent to their home address.

Web Kiosk Payment Summaries

Payment Summaries can also be printed from the Employee Web Kiosk and are available on
the 1st of July. The format of the Web Kiosk Payment Summary is exactly the same as the
printed versions and complies with the Australian Taxation Office specification.

Reportable Employer Superannuation Contributions

Reportable Employer Superannuation Contributions are reported on employees’ Payment
Summaries. Reportable Employer Superannuation Contributions are employer contributions
made to a superannuation fund for an employee where the employee has been able to
influence the payment. The most common example will be superannuation contributions
made by the employer under a salary sacrifice agreement (i.e.: 8.25% employee contribution
sacrifices and voluntary sacrifices).

This is important for employees who are presently salary sacrificing superannuation
contributions, as Reportable Employer Superannuation Contributions are included by the
Government in the following assessments:

     Medicare levy surcharge threshold calculation
     Medicare levy surcharge (lump sum payment in arrears) tax offset
     all dependant tax offsets
     senior Australians tax offset
     pensioner tax offset
     mature age worker tax offset
     spouse super contributions tax offset
     super co-contributions
     deduction for personal super contributions
     Higher Education Loan Programme (HELP) and Student Financial Supplement Scheme
      (SFSS) repayments.
     Child support obligations
     Entitlement to certain income-tested government benefits


                                         Financial Services                          Page 19 of 30
                                         Payroll Guidelines
For further information refer to the Australian Taxation Office web site or a Financial
Advisor.

Workplace Giving Deductions

If an employee has made a donation to a charitable organisation via a Workplace Giving
Deduction this will be reported on their Payment Summary. Employees will have already
received the tax deduction of making such a donation via the payroll system. When
employees complete their tax return they will need to include all of the information on the
Payment Summary, including the Workplace Giving Deduction.




                                        Financial Services                          Page 20 of 30
                                        Payroll Guidelines
Salary Accounting and Calculations
Salary Costings

The spreadsheet link can be used to cost the common classifications (Professional and
Academic Staff) within the University for any period between 2007 and 2015.

The Professional Staff rates are as per the Professional Staff Agreement 2010-2012. The
Academic Staff rates are as per the Academic Staff Agreement 2010-2012.

Download / Open Salary Costing Worksheet and Current Salary On-Costs table.

To calculate a salary costing follow the steps below:

     Click on the link above to open or download a copy of the spreadsheet.
     Enter the start and end dates for the costing.
     Select the Classification and Step needed from the pull down menu.
     Enter the fraction of the appointment.
     The default set-up is to assume that the appointment is against Operating Grant
      funds, if the position is to be funded from External Research funds select the
      appropriate radio button. The level of salary on-costs is available from this web site.
     The default set-up is to include superannuation at the maximum rate of 17% but the
      selection can be changed to cost the appointment at 9%.

Please note the following:

     These calculations are estimates only and actual costs may vary from those actually
      incurred.
     The salary estimates are the estimated cost during the period entered. This is not the
      same as the per annum rates of pay as per the EBA agreements noted above. To
      reconcile the two, the following steps should be taken:
            per annum salary rate needs to be converted to a daily rate (p/a rate divided by
             26.0893 divided by 10)
            This figure then needs to be multiplied by the number of paid days between the
             dates in the costing.
     This spreadsheet replicates the calculations produced by the University's Human
      Resource Management System.
     Staffing appointments funded under TechOne projects in the Research and Trusts
      Ledger (RT) are designated as being funded from External Research Grants. Such
      appointments do not incur salary on-costs associated with the Central Leave Provision
      Levy and thus have a different total cost.

Salary On-Costs

Salary on costs may be calculated using the tables available on the Current Salary On-Costs
table. Tables are available for current and previous on costs rates.

If the position as far as salary on-costs is unclear then budget centres should discuss this
with Payroll Services.




                                          Financial Services                          Page 21 of 30
                                          Payroll Guidelines
Centrally Funded Payroll Costs
Categories of Centrally Funded Costs

Certain payroll costs will be charged against central accounts rather than being charged
against the budget centre to which the employee is currently charged. These arrangements
are irrespective of the type of account to which the employee is charged (Operating or
Research and Trust Account).

The following types of payments leave will be charged against the Central Leave Account:

     Long Service Leave payments

           Long Service Leave taken in the normal course of business
           Long Service Leave payouts (in accordance with the relevant Enterprise
            Agreement or other industrial instrument)
           Long Service Leave paid out on termination from the University

     Parental Leave payments (Maternity / Paternity)

     Extended Personal / Carer’s Leave payments

           where during any one calendar year the employee takes in excess of 4 weeks
            Personal / Carer’s Leave, the excess component will be transferred from the
            employee's normal salary account(s) to the Central Leave Account.

Processing of Centrally Funded Costs

Long Service Leave and Parental Leave payments will be automatically processed when the
leave bookings / transactions are processed by the Human Resource Management System
(HRMS). When the leave booking is processed this will lead to a reduction in costs in the
accounts to which the employee is charged.

Extended Personal / Carer’s Leave payments are processed manually due to the nature of
the arrangement. The first round of transfers is normally processed in July, and subsequent
transfers are processed in September and December.

The following types of payments will also be charged centrally:

     Redundancy payments

           One week for each year of service of a Redundancy calculation will be charged
            centrally.
           e.g. An employee who has been employed for ten years may receive a payment
            equal to 2 weeks for each year of service plus 9 weeks additional = 29 weeks
            total. This would be split 19 weeks charged to the budget centre and 10 weeks
            centrally.

     Severance payments




                                          Financial Services                         Page 22 of 30
                                          Payroll Guidelines
           The excess amount of any severance payment over 4 weeks payment will be
            picked up centrally.

Redundancy and Severance payment adjustments are processed manually due to the nature
of the arrangement. These adjustments will be made as soon as possible after the payment
of the transaction.

Central Leave Levy

The salary costs of employees charged against Operating Ledger Projects will normally
include the Central Leave Provision Levy. Contributions towards this levy go back towards
the Central Leave Levy account to help fund the costs of these centrally allocated costs.

Please refer to the Salary On-Costs section of this document for more information.

Casual, Scholarship and External Research Funded appointments are currently excluded
from contributing towards the levy.


Salary Commitments
Salary Commitment calculations are produced from the Human Resource Management
System (HRMS) on the following basis:

     Salary commitments are produced only for ongoing and contract employees and
      scholarships.
     Salary commitments cannot be produced for casual employees.
     Salary commitments are calculated from the end of the last pay until the end of the
      year or until the end of the employee’s appointment, whichever comes first.
     Vacant salary commitments may be produced where a request for a position has been
      forwarded to Human Resources (e.g.: Request to Advertise, Request to Appoint) and is
      in the process of being filled.




                                         Financial Services                          Page 23 of 30
                                         Payroll Guidelines
Relevant Policy Document
This Guideline is not covered by a specific policy

Other Related Policy and Practice Documents
Procedures and Guides

Payroll Back Office Guidelines
Payroll Related Taxation Guidelines
Miscellaneous Staff Payments Guidelines
Web Kiosk Payslips Quick Reference Guide
End of Financial Year: Guidelines for Budget Centres

Forms

Authorised Notification of Commencement of Duty
Electronic Funds Transfer Authority
Payroll Deductions Authority
Workplace Giving Payroll Deductions

Academic Staff Casual Claim (WIN excel)
Academic Staff Casual Claim (MAC excel)
General Staff Casual Claim (WIN excel)
General Staff Casual Claim (MAC excel)
Academic Staff Casual Claim (for manual completion)
General Staff Casual Claim (for manual completion)

Links

Current Salary On-Costs
Casual Costing Calculator
Employee Web Kiosk
Human Resources website
Australian Taxation Office website
Payroll Calendar
Salary Sacrifice / Employment Flexibility Options Worksheet
Salary Costing Worksheet
Tax Thresholds Worksheet




                                           Financial Services   Page 24 of 30
                                           Payroll Guidelines
About this Document
Title                 Payroll Guidelines
Date                  TBA 2011
Responsible Officer   Chief Financial Officer
Name                  Garry Hennessy
Review Cycle          1 year
Status of version     Draft
Author                Stephen Mace / David Nolan




                                   Financial Services   Page 25 of 30
                                   Payroll Guidelines
Appendix A: 2011 Payroll Calendar

                                2011 University of Tasmania Payroll Calendar

Please Note : The dates below are the planned Cut Off Dates and Times. Should changes be required throughout the year separate advice
will be adviced to staff and Budget Centres as to the revised dates/times.

         FullTime/Fractional Fortnightly Payroll                                                 Casual Payroll


       Cut Off Time and Date              Payroll Period End Date                 Cut Off Time and Date         Payroll Period End Date


 Thursday 12:00PM       16-Dec-10         Tuesday         4-Jan-11         Tuesday 12:00PM          4-Jan-11      Friday       7-Jan-11
 Monday 12:00PM          10-Jan-11        Tuesday        18-Jan-11         Monday 12:00PM          17-Jan-11      Friday      21-Jan-11
 Monday 12:00PM          24-Jan-11        Tuesday        1-Feb-11          Monday 12:00PM          31-Jan-11      Friday      4-Feb-11
 Monday 12:00PM          7-Feb-11         Tuesday       15-Feb-11          Monday 12:00PM         14-Feb-11       Friday     18-Feb-11
 Monday 12:00PM         21-Feb-11         Tuesday        1-Mar-11          Monday 12:00PM         28-Feb-11       Friday      4-Mar-11
 Monday 12:00PM          7-Mar-11         Tuesday       15-Mar-11           Friday 12:00PM        11-Mar-11       Friday     18-Mar-11
 Monday 12:00PM         21-Mar-11         Tuesday       29-Mar-11          Monday 12:00PM         28-Mar-11       Friday      1-Apr-11
 Monday 12:00PM          4-Apr-11         Tuesday       12-Apr-11          Monday 12:00PM         11-Apr-11       Friday     15-Apr-11
  Friday 12:00PM        15-Apr-11         Tuesday       26-Apr-11         Wednesday 12:00PM       20-Apr-11       Friday     29-Apr-11
 Monday 12:00PM          2-May-11         Tuesday       10-May-11          Monday 12:00PM          9-May-11       Friday     13-May-11
 Monday 12:00PM         16-May-11         Tuesday       24-May-11          Monday 12:00PM         23-May-11       Friday     27-May-11
 Monday 12:00PM         30-May-11         Tuesday         7-Jun-11         Monday 12:00PM           6-Jun-11      Friday      10-Jun-11
  Friday 12:00PM        10-Jun-11         Tuesday        21-Jun-11         Monday 12:00PM          20-Jun-11      Friday      24-Jun-11
 Monday 12:00PM          27-Jun-11        Tuesday         5-Jul-11         Monday 12:00PM           4-Jul-11      Friday       8-Jul-11
 Monday 12:00PM          11-Jul-11        Tuesday        19-Jul-11         Monday 12:00PM          18-Jul-11      Friday      22-Jul-11
 Monday 12:00PM          25-Jul-11        Tuesday        2-Aug-11          Monday 12:00PM          1-Aug-11       Friday      5-Aug-11
 Monday 12:00PM          8-Aug-11         Tuesday       16-Aug-11          Monday 12:00PM         15-Aug-11       Friday     19-Aug-11
 Monday 12:00PM         22-Aug-11         Tuesday       30-Aug-11          Monday 12:00PM         29-Aug-11       Friday      2-Sep-11
 Monday 12:00PM          5-Sep-11         Tuesday       13-Sep-11          Monday 12:00PM         12-Sep-11       Friday     16-Sep-11
 Monday 12:00PM         19-Sep-11         Tuesday       27-Sep-11          Monday 12:00PM         26-Sep-11       Friday     30-Sep-11
 Monday 12:00PM           3-Oct-11        Tuesday        11-Oct-11         Monday 12:00PM          10-Oct-11      Friday      14-Oct-11
 Monday 12:00PM          17-Oct-11        Tuesday        25-Oct-11         Monday 12:00PM          24-Oct-11      Friday      28-Oct-11
 Monday 12:00PM          31-Oct-11        Tuesday        8-Nov-11           Friday 12:00PM         4-Nov-11       Friday     11-Nov-11
 Monday 12:00PM         14-Nov-11         Tuesday       22-Nov-11          Monday 12:00PM         21-Nov-11       Friday     25-Nov-11
       Details to be advised.             Tuesday        6-Dec-11                Details to be advised.           Friday      9-Dec-11
       Details to be advised.             Tuesday       20-Dec-11                Details to be advised.           Friday     23-Dec-11
       Details to be advised.             Tuesday         3-Jan-12         Tuesday 12:00PM          3-Jan-12      Friday       6-Jan-12



                     * Please note highlighted dates for non-standard cut off dates.




                                                               Financial Services                                              Page 26 of 30
                                                               Payroll Guidelines
Appendix B: Casual Pay Rates as at 1 July 2011
                                                                     Casual Rates
                                                                Current as at 1 July 2011

                                                                                                                                       Web
                                                                 Academic Staff                                                       Enabled
                                                                                                                   Paycode    $

                   Lecturing      Specialised Lecture per delivery hour                                        *   CAL4      254.60     P
                   Lecturing      Developed Lecture per delivery hour                                          *   CAL3      203.68     P
                   Lecturing      Basic Lecture per delivery hour                                              *   CAL2      152.76     P
                   Lecturing      Repeat Lecture per delivery hour                                             *   CAL1      101.84     P

                    Tutoring      Level 4 - /delivery hour                                                     *   CAT4      131.22     P
                    Tutoring      Level 3 - /delivery hour                                                     *   CAT3      110.73     P
                    Tutoring      Level 2 - /delivery hour - Repeat Tutorials Tutor Level 4                    *   CAT2       87.48     P
                    Tutoring      Level 1 - /delivery hour - Repeat Tutorials Tutor Level 3                    *   CAT1       73.82     P

                    Marking       Marking as a supervising examiner per hour                                       CAM3       50.92     P
                    Marking       Standard marking - Level 2 per hour                                              CAM2       43.74     P
                    Marking       Standard marking - Level 1 per hour                                              CAM1       36.91     P

        Music Accompanying        Level 2 - /delivery hour                                                     * CMU2         87.48     P
        Music Accompanying        Level 1 - /delivery hour                                                     * CMU1         73.82     P

    Clinical Nurse Education      Level 4 - /delivery hour                                                     *   CAN4       87.48     P
    Clinical Nurse Education      Level 3 - /delivery hour                                                     *   CAN3       73.82     P
    Clinical Nurse Education      Level 2 - /delivery hour                                                     *   CAN2       65.61     P
    Clinical Nurse Education      Level 1 - /delivery hour                                                     *   CAN1       55.37     P

                    Research      Junior Research Fellow - /hour                                                   CJRF       39.98     P

   Other Academic Activities      Level 2                                                                          CAO2       43.74     P
   Other Academic Activities      Level 1                                                                          CAO1       36.91     P

                                  * Includes associated preparation and/or marking.
                                  Refer to the current Academic Staff Agreement for specific details




                                                                                                                                       Web
                                                               Professional Staff                                                     Enabled
                                                                                                                   Paycode    $

                    Research      Level 3 Research Assistant - /hour                                               CRA3       39.98     P
                    Research      Level 2 Research Assistant - /hour                                               CRA2       38.05     P
                    Research      Level 1 Research Assistant - /hour                                               CRA1       36.10     P

     Weekend Penalty Rates
                Research          Level 3 Unloaded Penalty Rate Research Assistant - /hour                         CRA3P      63.98     P
                Research          Level 2 Unloaded Penalty Rate Research Assistant - /hour                         CRA2P      60.87     P
                Research          Level 1 Unloaded Penalty Rate Research Assistant - /hour                         CRA1P      57.77     P

 Public Holiday Penalty Rates
                   Research       Level 3 Unloaded Penalty Rate Research Assistant - /hour                         CRA3H      79.97     P
                   Research       Level 2 Unloaded Penalty Rate Research Assistant - /hour                         CRA2H      76.09     P
                   Research       Level 1 Unloaded Penalty Rate Research Assistant - /hour                         CRA1H      72.21     P




Employee Web Kiosk Casual Timesheets
During 2011 a pilot release of entering/approving Casual Timesheets from within the Employee Web Kiosk will commence.
Over time this functionality will be deployed throughout all Budget Centres within the University.




                                                                     Financial Services                                               Page 27 of 30
                                                                     Payroll Guidelines
                                                                  Casual Rates
                                                             Current as at 1 July 2011

                                                                                                                               Web
                                                            Professional Staff                                                Enabled
                                                                                                            Paycode   $

               Professional    HEO Level 10 - /hour                                                          CG10     62.87     P
               Professional    HEO Level 9 - /hour                                                           CG09     58.81     P
               Professional    HEO Level 8 - /hour                                                           CG08     50.69     P
               Professional    HEO Level 7 - /hour                                                           CG07     45.28     P
               Professional    HEO Level 6 - /hour                                                           CG06     41.16     P
               Professional    HEO Level 5 Step 4 - /hour "Menzies Centre" Nursing                           CG054    39.59     P
               Professional    HEO Level 5 - /hour                                                           CG05     35.68     P
               Professional    HEO Level 4 - /hour                                                           CG04     32.94     P
               Professional    HEO Level 3 - /hour                                                           CG03     28.82     P
               Professional    HEO Level 2 - /hour                                                           CG02     27.86     P
               Professional    HEO Level 1 - /hour                                                           CG01     25.25     P
               Professional    Sub-HEO Level 1 - /hour ( lower level duties )                              * CG01L    21.93     P
               Professional    HEO Junior < 17 Years -/hour                                                  CJG01    14.56     P
               Professional    HEO Junior 17 Years -/hour                                                    CJG02    17.41     P
               Professional    HEO Junior 18 Years -/hour                                                    CJG03    21.69     P
               Professional    HEO Junior 19 Years -/hour                                                    CJG04    23.98     P

                               * Refer to the current Professional Staff Agreement for specific details.

    Weekend Penalty Rates
             Professional      HEO Level 6 - /hour Unloaded Penalty Rate                                    CG06P     65.86     P
             Professional      HEO Level 5 Step 4 - /hour Unloaded Penatly Rate "Menzies Centre"            CG54P     63.34     P
             Professional      HEO Level 5 - /hour Unloaded Penalty Rate                                    CG05P     57.08     P
             Professional      HEO Level 4 - /hour Unloaded Penalty Rate                                    CG04P     52.70     P
             Professional      HEO Level 3 - /hour Unloaded Penalty Rate                                    CG03P     46.11     P
             Professional      HEO Level 2 - /hour Unloaded Penalty Rate                                    CG02P     44.57     P
             Professional      HEO Level 1 - /hour Unloaded Penalty Rate                                    CG01P     40.40     P
             Professional      Sub-HEO Level 1 - /hour ( lower level duties ) Unloaded Penalty Rate         CG1LP     35.09     P
             Professional      HEO Junior < 17 Years -/hour Unloaded Penalty Rate                           CJG1P     23.29     P
             Professional      HEO Junior 17 Years -/hour Unloaded Penalty Rate                             CJG2P     27.86     P
             Professional      HEO Junior 18 Years -/hour Unloaded Penalty Rate                             CJG3P     34.71     P
             Professional      HEO Junior 19 Years -/hour Unloaded Penalty Rate                             CJG4P     38.36     P

Public Holiday Penalty Rates
                Professional   HEO Level 6 - /hour Unloaded Penalty Rate                                    CG06H     82.33     P
                Professional   HEO Level 5 Step 4 - /hour Unloaded Penatly Rate "Menzies Centre"            CG54H     79.17     P
                Professional   HEO Level 5 - /hour Unloaded Penalty Rate                                    CG05H     71.35     P
                Professional   HEO Level 4 - /hour Unloaded Penalty Rate                                    CG04H     65.87     P
                Professional   HEO Level 3 - /hour Unloaded Penalty Rate                                    CG03H     57.63     P
                Professional   HEO Level 2 - /hour Unloaded Penalty Rate                                    CG02H     55.72     P
                Professional   HEO Level 1 - /hour Unloaded Penalty Rate                                    CG01H     50.50     P
                Professional   Sub-HEO Level 1 - /hour ( lower level duties ) Unloaded Penalty Rate         CG1LH     43.86     P
                Professional   HEO Junior < 17 Years -/hour Unloaded Penalty Rate                           CJG1H     29.11     P
                Professional   HEO Junior 17 Years -/hour Unloaded Penalty Rate                             CJG2H     34.82     P
                Professional   HEO Junior 18 Years -/hour Unloaded Penalty Rate                             CJG3H     43.38     P
                Professional   HEO Junior 19 Years -/hour Unloaded Penalty Rate                             CJG4H     47.95     P




                 Piecework     Horticulture Award Level 5                                                   CHMA5     22.03     P
                 Piecework     Horticulture Award Level 4                                                   CHMA4     20.78     P
                 Piecework     Horticulture Award Level 3                                                   CHMA3     20.02     P
                 Piecework     Horticulture Award Level 2                                                   CHMA2     19.47     P
                 Piecework     Horticulture Award Level 1                                                   CHMA1     18.92     P




                                                                  Financial Services                                          Page 28 of 30
                                                                  Payroll Guidelines
                                                             Casual Rates
                                                        Current as at 1 July 2011

                                                                                                                         Web
                                                     Non Award - Teaching                                               Enabled
                                                                                                      Paycode   $

ELICOS Uni. T. Consulting   ELICOS "Teaching" Non Award - /delivery hour                              CTE02     61.58     P
ELICOS Uni. T. Consulting   ELICOS "Teaching Meeting" Non Award - /hour                               CTE01     32.41     P
                            ELC Students /hour                                                        ELC1      15.98     P
           IELTS Testing    Examiner - Saturday                                                       ELCES     61.58     P
           IELTS Testing    Test Day Organiser - Saturday                                             ELCTS     46.67     P
           IELTS Testing    Invigilator - Saturday                                                    ELCIS     38.89     P
           IELTS Testing    Examiner - Monday to Friday                                               ELCEW     50.50     P
           IELTS Testing    Test Day Organiser - Monday to Friday                                     ELCTW     38.27     P
           IELTS Testing    Invigilator - Monday to Friday                                            ELCIW     31.89     P

               Tutoring     Student Accommodation Level 2 - /delivery hour (Graduate/Post Graduate)   CTUT2     27.26     P
               Tutoring     Student Accommodation Level 1 - /delivery hour (Undergraduate)            CTUT1     21.81     P
 Riawunna ATAS Tutoring     Group tuition rate /delivery hour                                         RGRP      56.70     P
 Riawunna ATAS Tutoring     Riawunna ATAS Mentoring                                                   RMENT     27.83     P
 Riawunna ATAS Tutoring     Individual graduate tutor rate /delivery hour                             RTUTG     48.19     P
 Riawunna ATAS Tutoring     Individual undergraduate tutor rate /delivery hour                        RTUTU     38.26     P




                                                    Conservatorium/AMEB                                                  Web
                                                    Current as at 1 July 2011                                           Enabled
                                                                                                      Paycode   $

                   AMEB     Examiner Practical Exams - /hour                                          CMPE      52.00     P
                   AMEB     Exam. Theory of Musicianship (only) - /(per paper)                        CMTE8     28.00     O
                   AMEB     Exam. Theory of Music/Musicianship - /(per section)                       CMTE7     25.00     O
                   AMEB     Exam. Theory of Music/Musicianship - /(per paper)                         CMTE6     20.00     O
                   AMEB     Exam. Theory of Music/Musicianship - /(per paper)                         CMTE5     15.00     O
                   AMEB     Exam. Theory of Music/Musicianship - /(per paper)                         CMTE4     12.00     O
                   AMEB     Exam. Theory of Music/Musicianship - /(per paper)                         CMTE3     10.00     O
                   AMEB     Exam. Theory of Music/Musicianship - /(per paper)                         CMTE2      8.00     O
                   AMEB     Exam. Theory of Music/Musicianship - /(per paper)                         CMTE1      7.00     O
                   AMEB     Theory & Practical Exams - /(Organising a Session)                        CMOES     12.00     P
                   AMEB     Theory & Practical Exams - /(Supervising a Session)                       CMSS      36.00     P




                                                             Financial Services                                         Page 29 of 30
                                                             Payroll Guidelines
Appendix C: Key Dates End of Financial Year 2011
The following table is a summary of the key dates for Payroll processing.



          NOTE: All items must be received by noon of the nominated date.




Full Time & Fractional Payroll
 Tasks                                                                                 Cut Off

 Fortnightly Pay 6th December                                                        25/11/2011
                                                                  nd
 Termination Pay for all employees who are finishing between 22 December
                                                                                     30/11/2011
 to 31st December
 Fortnightly Pay 20th December                                                       02/12/2011

 Fortnightly Pay 3rd January (paid on 22nd December)                                 15/12/2011

Casual Payroll
 Tasks                                                                                 Cut Off

 Casual Pay 25th November                                                            21/11/2011

 Casual Pay 9th December                                                             02/12/2011

 Casual Pay 23rd December (paid on 22nd December)                                    08/12/2011

 Casual Pay 6th January 2012                                                         03/01/2012




         Please note that the casual pays for 9 December 2011 and 23 December 2011 require
         claim forms to be submitted to the Pay Office earlier than normal. Budget centres may
         be required to estimate casual hours in advance for one or both of these payrolls. Any
         adjustments to hours worked should be made on the employee’s next claim due by
         Tuesday January 3, 2012. To assist in processing payments to casual staff budget centres
         should ensure that all casual staff working over this period have current authorities.

         If you require further explanation or assistance in relation to the above information
         please contact Ian Lockett on ext. 3582.




                                          Financial Services                           Page 30 of 30
                                          Payroll Guidelines

								
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