Premier & Cabinet

Type:
Department of Premier and Cabinet Circular
Identifier:
C2009-24
Status:
Archived

C2009-24 Senior Executive Service - Notional Salary

Detailed Outline

Keypoints

  • The calculation of notional salary for the Senior Executive Service (SES) has been updated and details are provided below.
  • The notional salary determines payments for accrued leave to SES officers on separation, non-SES acting in SES positions and the cashing out of leave for SES officers.

Notional salary is the total remuneration package less the employers 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 MCB is the salary level above which superannuation guarantee contributions are not required in respect of that officer.

The Australian Taxation Office (ATO) has determined the MCB to be $40,170 per quarter ($160,680 per annum) from 1 July 2009.

From 1 July 2009, notional salary calculations are:

  • If the Total Remuneration Package (TRP) is greater than $175,141.20 pa, the notional salary is the TRP less $14,461.20.

For example, if an SES officer is on a TRP of $200,000 then the notional salary is
$200,000 - $14,461.20 = $185,538.80.

  • If the TRP is less than or equal to $175,141.20 pa, the notional salary is the TRP divided by 1.09.

For example, if an SES officer is on a TRP of $170,000 then the notional salary is
$170,000 รท 1.09 = $155,963.30.

John Lee
Director General

Which agencies does this Circular apply to?
All agencies in the NSW public sector with CES/SES Officers.

Who needs to know about this Circular?
Corporate Services Managers, HR Managers and CES/SES Administrators

Further information
Jennifer Perry, Manager, Executive Services, 9228 3584 [email protected].

Issued by
Executive Services, Corporate Governance, Department of Premier and Cabinet
Contact
Jennifer Perry 9228-3584 [email protected]
Date
10 July 2009
 
This Circular has superseded Circular No. 2008-25

Overview

Compliance

Not Mandatory

AR Details

Date Issued
Jul 10, 2009
Review Date
Jun 13, 2024
Replaces
Replaced By

Contacts

Contact
Contact us
Phone
02 9228 5555
Publishing Entity
Department of Premier and Cabinet
Issuing Entity
Department of Premier and Cabinet