The Treasury

NSW Industrial Relations Circular

TC15-04 Deductions for Rent Directive


The Government Sector Employment Regulation 2014 (the Regulation) enables the Industrial Relations Secretary to direct deductions for rent for employee housing.

This Circular applies to Public Service agencies under Schedule 1 of the Government Sector Employment Act 2013.  Other NSW Public Sector agencies are encouraged to adopt these provisions.

Where a Public Service employee is allowed to use, for residential purposes, any premises belonging to the Government, a fair and reasonable sum as rent for the premises is to be deducted from the salary of the employee.

Function and Subject

Industrial Relations (1)
Salaries and Wages

Detailed Outline

Agency Heads may approve the provision of employee housing:

  • when such assistance is essential to the continuation of priority government services and the employee cannot obtain private accommodation which is of a reasonable standard, in a reasonable location and at a reasonable rent; or
  • when the special duties to be performed require the employee to live on-site or close to the work site.

Agency  Heads must charge full market rent for employee housing, unless special circumstances exist that justify reduced rentals, or less than market rates are specified in an existing award or agreement.


This circular updates the section on delegation powers for the deduction of rent in Premier’s Memorandum 1994-10, Employee Housing Policy issued by the NSW Department of Premier and Cabinet.


Who needs to know and/or comply with this?

Executive agencies related to Departments
Separate agencies

AR Details

Date Issued
Feb 11, 2015
Review Date
Feb 11, 2020
Replaced By


(02) 9228 5987
Publishing Entity
The Treasury
Issuing Entity
The Treasury