Circular 98 - 102 recently advised of changes to the calculation of notional salary for the purposes of payments of accrued leave for SES officers on separation; non-SES relieving allowances in SES positions; and cashing in of leave by SES officers.

It has become apparent that the reference to the superannuation guarantee charge percentage (levy) only being payable up the maximum contribution base as defined in the Superannuation Guarantee (Administration) Act 1992 is being used in the calculation of SES superannuation contributions. This is not the case, as the superannuation contribution required from SES officer's remuneration package is dependent on the scheme to which they contribute. The calculations that are provided by Circular 98-102 should not be used to determine superannuation liability unless advised to do so by the specific fund.

In addition the penultimate paragraph of Circular 98-102 refers to a maximum notional salary rate of 93.46%. This should in fact refer to a minimum notional salary rate of 93.46%. The calculations provided in the Circular are not affected.

C. Gellatly
Director-General