Commonwealth Consolidated Acts

COAL MINING INDUSTRY (LONG SERVICE LEAVE) PAYROLL LEVY COLLECTION ACT 1992 - SECT 3B

  (1)   If an eligible employee is paid a base rate of pay and is not a casual employee, the employee's eligible wages are the greater of:

  (a)   the base rate of pay paid to the employee, including incentive - based payments and bonuses; and

  (b)   75% of the base rate of pay paid to the employee, including:

  (i)   incentive - based payments and bonuses; and

  (ii)   overtime or penalty rates; and

  (iii)   allowances (other than those for reimbursement of expenses).

  (2)   If an eligible employee is paid an annual salary, the employee's eligible wages are the annual salary paid to the employee, including incentive - based payments and bonuses but excluding:

  (a)   overtime or penalty rates; and

  (b)   shift - loadings.

  (3)   If an eligible employee is a casual employee, the employee's eligible wages are:

  (a)   if an industrial instrument that covers the employee specifies that the employee is to be paid a casual loading and the casual loading can be quantified--the base rate of pay paid to the employee, including incentive - based payments, bonuses and the casual loading; or

  (b)   otherwise--the ordinary rate of pay paid to the employee, including incentive - based payments and bonuses.

  (4)   In this section:

  (a)   a reference to the base rate of pay paid to an employee is a reference to the employee's base rate of pay before any amounts are deducted under a salary sacrifice arrangement; and

  (aa)   a reference to the ordinary rate of pay paid to an employee is a reference to the employee's ordinary rate of pay before any amounts are deducted under a salary sacrifice arrangement; and

  (b)   a reference to the annual salary paid to an employee is a reference to the employee's annual salary before any amounts are deducted under a salary sacrifice arrangement; and

  (c)   a reference to an incentive - based payment paid to an employee is a reference to a payment of that kind that is paid to the employee at least once a month; and

  (d)   a reference to a bonus paid to an employee is a reference to a bonus that is paid to the employee at least once a month.