Department of Premier and Cabinet
Category
Department of Premier and Cabinet Circular
Identifier
C2005-29
Status
Archived

C2005-29 Salary Packaging Benefits for Chief and Senior Executive Service

Description:

 The Premier has recently approved changes to the salary packaging benefits for the Chief and Senior Executive Service (SES). 

The Premier has recently approved changes to the salary packaging benefits for the Chief and Senior Executive Service (SES).

The new items include:

  • Personal Digital Assistants (PDAs);
  • portable printers (designed to be used with a laptop computer);
  • mobile phones (primarily used for business purposes); and
  • certain reasonable relocation benefits (on permanent and temporary engagements and transfers).

All new salary sacrifice arrangements for the SES should be confined to the attached list, which also provides some notes on each of the benefits. Further details on the relocation benefits will be included in the revised SES Guidelines and published at this website.

C Gellatly
Director-General

Issued : Workforce Capability (Public Employment Office)
Contact: Simon Waterhouse, Senior Project Officer
EMail: simon.waterhouse@premiers.nsw.gov.au
Telephone no: 9228 3147 Facsimile: 9228 3577
File no: PSM/02836
Date: 16 June 2005
This circular has superseded Circular no. 2004-20

_____________________________________________________

 

BENEFIT NOTES
Motor vehicles 

Executives have the choice to package a motor vehicle sourced from either StateFleet or through a novated lease.

Novated lease vehicles are for 100% private use only and must be leased using the Government's approved.
Motor vehicles packaged on a private/business use basis must be sourced from StateFleet. In accordance with the Government's Motor Vehicle Policy, Chief Executives are responsible for determining whether a business need exists.
Chief Executives continue to have the right to personally package two vehicles (one of which must be for 100% private use).
Superannuation Executives continue to meet the employer's liability to pay the Superannuation Guarantee from the total remuneration package (TRP).
Additional salary sacrifice is allowed.
Housing - remote areas only Subject to stringent ATO rules defining a remote area.
Child care Can be claimed where child care is provided by the employer on employer (or related agency) premises for the benefit of staff.
Under certain circumstances, payments made by an employer to obtain priority of access to child care elsewhere may be exempt from FBT.
Taxi expenses Taxi travel must be either a single trip beginning or ending at an employee's place of work or a trip necessary because of an employee's sickness or injury.
Professional subscriptions Annual subscriptions or fees paid to a professional organisation or a trade union may be included as a benefit. There must be a direct connection between the derivation of income and the need to be a member of the organisation or trade union. Initial joining or membership fees are excluded.
Education (self/professional) The extent to which this will be permitted is a decision for each agency. It can only apply to education that has a direct connection with current work activities.
Laptops, portable printers, e-organisers, briefcases, etc  The packaging of laptops and portable printers are limited to one only per annum. Note that portable printers must be designed to be used with a laptop computer. These items do not have to be used for work purposes to be exempt from FBT. 
Personal Digital Assistants The packaging of a PDA is not confined to one per year.
Mobile phones Mobile phones may be packaged if they are primarily used for business purposes.
Relocation expenses Certain reasonable relocation expenses on permanent and temporary engagements and transfers. These may include a Housing Allowance, Food Allowance and/or a Living Away from Home Allowance. Details are available in the SES Guidelines

 

There is no change in the existing right of executives to prospectively elect to cash out up to 10 days recreation leave per year.

Executives must continue to take at least 50% of their remuneration package as salary.

Executives should seek independent financial advice prior to entering into, or changing, any packaging arrangements.