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  • Our employment arrangements

    The policy outlining remuneration and conditions for Australian Public Service (APS) agencies is set by government. The guiding principle is that any increases are not to come at the cost of reduction in outputs or services – they must be offset by productivity improvements. More information about remuneration in the APS is available in the APSC's Remuneration report, available at apsc.gov.auExternal Link.

    The ATO's remuneration policy is in accordance with the government parameters that apply across the APS.

    Workplace agreements

    At 30 June 2018, we had 17 non-SES individual flexibility arrangements, varying the terms of the enterprise agreement for a specified time.

    Employment conditions are set out in the ATO Enterprise Agreement.

    TABLE 4.15 Individual agreements, 2015–16 to 2017–18(a)

    Level

    2015–16

    2016–17

    2017–18

    Senior executive service (SES)

    222

    212

    225

    EL 2 and general employees

    6

    19

    17

    TOTAL

    228

    231

    242

    Note:
    (a) The ATO did not have any employees on Australian Workplace Agreements during this time.
    TABLE 4.16 Employment arrangement of SES and non-SES employees

    Arrangement

    SES

    Non-SES

    Total

    Enterprise agreement (1)

    0

    0

    0

    Enterprise agreement (2)

    0

    0

    0

    Individual flexibility arrangements

    0

    15

    15

    Australian workplace agreements

    0

    0

    0

    Common law contracts

    0

    0

    0

    Determinations under subsection 24(1) of the Public Service Act 1999

    223

    0

    223

    TOTAL

    223

    15

    238

    Remuneration

    Senior executive remuneration

    The Remuneration Tribunal sets the remuneration and conditions for the Commissioner and provides a framework, and advice, used by the Commissioner to determine remuneration and conditions for Second Commissioners.

    Total remuneration for staff in the senior executive service (SES) includes a notional component for provision of a motor vehicle and parking, and for superannuation calculated at 15.4% of 101% of base salary. In 2017–18, the salary ranges were:

    • SES Band 1: $169,108 to $199,911 (notional total remuneration $226,842 to $262,436)
    • SES Band 2: $220,048 to $252,700 (notional total remuneration $286,982 to $324,713)
    • SES Band 3: $286,326 to $328,624 (notional total remuneration $364,847 to $413,724).

    Second Commissioners are eligible for performance pay under the Principal Executive Office Performance remuneration guidelines as determined by the Remuneration Tribunal. This applies to those who have acted in a Second Commissioner role for three months or more.

    All other classification levels, including SES, do not have access to performance pay.

    Non-senior executive remuneration

    Base rates of pay and other remuneration arrangements are set for the majority of non-SES staff in the ATO enterprise agreement. The agreement includes provision for individual salary advancement subject to satisfactory performance and other assessment factors. The rates for 2017–18 are shown in the following table.

    TABLE 4.17 Non-SES salary ranges by classification level, at 30 June 2018

    Level

    Lower
    $

    Upper
    $

    EL 2

    124,041

    147,752

    EL 1

    103,071

    112,369

    APS 6 and equivalent

    80,468

    92,391

    APS 5 and equivalent

    74,527

    79,008

    APS 4 and equivalent

    66,852

    72,557

    APS 3 and equivalent

    60,013

    64,746

    APS 2 and equivalent

    52,728

    58,437

    APS 1 and equivalent

    46,627

    51,497

    Public affairs officer grade 3(a)

    125,347

    125,347

    Information technology officer grade 1

    64,746

    74,527

    Graduate administrative assistant

    60,013

    61,563

    Cadets while undertaking practical training in the workplace

    46,627

    51,497

    Cadets while undertaking study

    16,033

    25,923

    Note:
    (a) Public affairs officer salary ranges are only applicable to employees engaged or promoted to these classifications on or before 30 June 2006. At 30 June 2018, there were no public affairs officers at grade 1 or 2.

    Non-salary benefits

    The ATO provides its staff with a range of non-salary benefits.

    SES officers are entitled to:

    • a privately-plated motor vehicle, which may be used for private and official use, or cash in lieu of a motor vehicle
    • parking at work or cash in lieu of parking
    • an airline lounge membership if eight or more return trips are planned for the year.

    Our Executive Level 2 employees are entitled to:

    • a taxable annual allowance of $1,689 in 2017–18 to assist with the purchase of items and services that help maintain or increase their level of professionalism, such as membership of a professional association
    • airline lounge memberships if they are likely to undertake eight or more return flights in the following year.

    We offer our staff non-salary benefits in some circumstances:

    • our executive officers are offered an iPad or iPhone for work use, along with other employees who frequently travel, work remotely or manage a large number of staff
    • all employees who are likely to undertake 12 or more return flights in the following year can apply for airline lounge membership.

    We also offer salary packaging to all ongoing employees, and employees with an individual agreement. We outsource salary packaging administration and novated leasing arrangements to an external company called Smartsalary. Our employees have access to salary packaging of the following items:

    • cars and utility vehicles (novated lease), with fringe benefits (FBT) applicable
    • car parking, with FBT applicable
    • superannuation, self-only, exempt from FBT
    • airline lounge membership, exempt from FBT
    • professional association membership fees and subscriptions, exempt from FBT.

    Around 2,400 employees had salary packaging arrangements in place in 2017–18.

      Last modified: 26 Oct 2018QC 57071