The calculation of notional salary for the Senior Executive Service (SES) has been updated. Notional salary determines payments for accrued leave to SES officers on separation, non-SES acting in SES positions and for cashing out leave to SES officers. Notional salary is the total remuneration package less the employer¡¦s required superannuation contribution under the Superannuation Guarantee (Administration) Act 1992 (Cth). Superannuation Guarantee legislation requires quarterly employer contributions of at least 9% of ordinary time earnings, up to the maximum contribution base (MCB). The Australian Taxation Office (ATO) has determined the MCB to be $36,470 per quarter ($145,880 per annum) from 1 July 2007. From 1 July 2007, notional salary calculations are: If the Total Remuneration Package (TRP) is greater than $159,009.20 p.a., the notional salary is the TRP less $13,129.20. For example, if an SES officer is on a TRP of $200,000 then the notional salary is $200,000 - $13,129.20 = $186,870.80. If the TRP is less than or equal to $159,009.20 p.a., the notional salary is the TRP divided by 1.09. For example, if an SES officer is on a TRP of $150,000 then the notional salary is $150,000/1.09 = $137,614.68