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  • Section C – Pay and allowances

    PAY

    10. Base rates of pay

    10.1

    Base rates of pay payable on and after commencement of this Agreement are set out in Attachment A, Schedule 1.

    11. Salary increases

    11.1

    Base salary rates will increase by 3.0% effective from the commencement of this Agreement.

    11.2

    Base salary rates will increase by a further 2.0%, effective from 12 months after commencement of the Agreement.

    11.3

    Base salary rates will increase by a further 1.0%, effective from 6 months after the increase under subclause 11.2.

    12. Salary advancement

    12.1

    This clause applies to employees who are at a salary other than the top pay point for their classification except:

     

     

    a) substantive EL2 employees; or

    b) employees whose pay is set under provisions relating to junior employees or trainees.

    12.2

    Subject to this clause, an eligible employee is entitled to salary advancement to the next pay point after 12 months of eligible service at their existing pay point.

    12.3

    Prior periods of ongoing or non-ongoing employment with the ATO that are continuous with the current period of employment will count towards the 12 months of eligible service.

    12.4

    The 12 month period will be extended by a corresponding number of calendar days if more than 30 calendar days of leave is taken and that leave does not count as service.

    Paid leave and leave without pay to count as service will not extend the 12 month period. Where an employee meets the requirements of this clause prior to a period of paid leave they will be taken to have met the requirements while on that leave.

     

    Conditions for advancement

    12.5

    Annual salary advancement is subject to the employee’s overall performance being assessed as satisfactory. The delegate will refer to the ATO performance framework in making this assessment.

    12.6

    Where an employee’s performance in subclause 12.5 does not meet the required standard:

     

     

    a) salary advancement can be deferred for a specified period, up to 12 months;

    b) a statement of reasons is to be provided to the employee and

    c) salary advancement will occur from the end of the deferred period if the employee has met the standard required in subclause 12.5.

    12.7

    If the period of deferral does not exceed six months, approval may be given for the employee’s annual salary advancement entitlement date to remain unchanged.

     

    Annual salary advancement while on higher duties

    12.8

    Annual salary advancement will be due:

     

     

    a) if paid higher duties for a continuous period of 12 months; or

    b) if paid for higher duties for 12 months in a 24 month period.

     

    Retention of salary advancement level

    12.9

    A salary advancement rate will be retained for future duties at that classification. However, an employee who does not perform duties at that classification or higher for two consecutive years, will revert to the minimum pay point of the classification for any subsequent duty at that level.

    13. EL2 employees’ remuneration

    13.1

    An EL2 employee’s salary advancement to the next pay point will be reviewed annually following a discussion with the EL2 employee and is determined after taking into account whether the employee’s performance, and their growth, experience and contribution is satisfactory.

    13.2

    Any decision about the higher work value of a particular job will not result in a reduction in the EL2 employee’s rate of pay except for temporary higher work value assignments.

    14. Junior rates of pay

    14.1

    The salary of an employee who is younger than 21 years of age and who is employed as an APS1 or Cadet will be calculated, to the nearest dollar, as a percentage of the minimum adult salary payable for the applicable classification as set out in the table in Attachment A, Schedule 2.

    14.2

    The delegate may determine that the salary payable to an employee on engagement will be at a point in the APS1 or Cadet salary range that is higher than the minimum pay point where the delegate determines the employee’s experience, qualifications and skills justify the higher pay point. Where the delegate makes such a determination the percentage rates will not apply.

    15. Fortnightly payments

    15.1

    Employees will be paid fortnightly according to the formula: Fortnightly pay = annual salary x 12/313.

    15.2

    Employees will have their fortnightly salary paid by electronic funds transfer into a financial institution of their choice.

    16. Salary on engagement

    16.1

    Salary on engagement will be the minimum pay point for the applicable classification, unless a higher pay point is authorised where the experience, qualifications and skills of the new employee warrant payment of salary above the minimum rate.

    17. Salary on movement at level from another APS Agency

    17.1

    The salary on movement at level from another agency will be at the minimum of the applicable ATO salary range except that service at that classification or higher, will be used to advance the salary in accordance with:

     

     

    a) for employees (other than EL2 employees) - the salary advancement provisions in clause 12; or

    b) for EL2 employees – the salary advancement provisions in clause 13.

    17.2

    When an employee’s salary in their previous agency (immediately prior to moving to the ATO) exceeds the ATO salary the employee would otherwise be entitled to under this Agreement on movement, the employee will have their previous salary maintained until such time as it is equalled or exceeded by the salary at what would be their ATO pay point.

    17.3

    Where an employee's salary is maintained under this provision, pay increases set out in clause 11 will not apply until the relevant rate of pay in Attachment A Schedule 1 equals or exceeds the employee's maintained salary level.

    18. Salary on promotion

    18.1

    When an employee is promoted to a classification between APS2 and EL1 (inclusive), salary is payable at the minimum of the salary range attached to the higher classification.

    18.2

    If an employee has service at that or any higher classification prior to the promotion, the period of service will be used to advance them to a higher salary point within the range, in accordance with the salary advancement provisions in clause 12.

    18.3

    If salary prior to promotion equals or exceeds the minimum salary of the new classification, salary is payable at the next highest point within the salary range of the new classification.

    18.4

    The delegate may determine that the salary payable on promotion will be at a higher pay point in the salary range than provided for in this clause where the experience, qualifications and skills of the employee justify payment at the higher pay point.

    18.5

    Where an employee is promoted to the EL2 classification the salary will be the minimum pay point unless payment of a higher salary is warranted based on the pay outcomes as determined in accordance with clause 13.

    19. Salary on reduction to a lower classification

    19.1

    Permanent movement to a lower paid job constitutes a transfer on reduction. Unless the employee agrees to the reduction, this can only be done in accordance with processes established to determine whether the circumstances listed in the Public Service Act apply.

    19.2

    If an employee transfers to a lower classification, the employee’s salary will be set according to the length of time the employee has worked at that or any higher classification.

    19.3

    The Commissioner may determine that the salary payable will be at a higher point in the salary range than otherwise provided for under this sub clause where warranted due to the experience, qualifications and skills of the employee.

    19.4

    If an employee agrees, in writing, to temporarily perform work at a lower classification level, the delegate may determine that the employee is paid at an appropriate pay point in the lower classification level.

    19.5

    If an EL2 employee agrees, in writing, to permanently or temporarily perform work at a lower work value level within the EL2 classification range, the delegate may determine that the EL2 employee is paid at an appropriate pay point in the lower work value level.

    PAY OPTIONS

    20. Salary packaging

    20.1

    Employees may choose to convert part of their annual salary under an approved arrangement for certain Fringe Benefits Tax (FBT) exempt or concessionally taxed items.

    20.2

    The amount deducted from an employee's annual salary must result in the arrangement being cost neutral for the ATO, including any fees charged for the administration of the scheme and any FBT incurred as a result of the arrangement.

    20.3

    Salary packaging will not reduce salary for superannuation purposes or any other purpose covered by this Agreement.

    21. Superannuation

    21.1

    Salary for superannuation purposes will be calculated at 101% of the employee’s salary as calculated under this Agreement from time to time.

     

    Ordinary Time Earnings

    21.2

    If an employee is eligible for membership of the Public Sector Superannuation Accumulation Plan (PSSap) the employer superannuation contribution will be 15.4% of the employee’s Ordinary Time Earnings (OTE) as defined by the Superannuation Guarantee (Administration) Act 1992.

    21.3

    In addition, employer superannuation contributions will be paid for the following employees, at the rate stated in subclause 21.2:

     

     

    a) employees whose income in a month is less than the minimum payment provisions in the Superannuation Guarantee Administration Act 1992 (SGA Act);

    b) employees who are under the minimum age provisions within the SGA Act;

    c) employees who are on Parental Leave, Supporting Partners Leave, Maternity and Maternal Leave or Adoption and Foster Parent Leave, with or without pay, as if they had been at work;

    d) employees who are in receipt of Comcare workers compensation payments, in which case the amount of super will be based on the amount of Comcare payment they are receiving at that time.

    21.4

    Choice of funds may only be exercised in relation to complying funds which accept contributions paid through electronic funds transfer (EFT) using a file generated by the ATO payroll system.

    22. Recovery of debts to the ATO

    22.1

    Where an employee has been provided with a payment to which the employee was not entitled, whether salary, allowance or other amount payable under this Agreement (an overpayment), a debt is created to the Commonwealth.

    22.2

    Where an overpayment occurs, the ATO may:

     

     

    a) determine the amount to be recovered (the debt) (including redeterminations to correct an error);

    b) notify the employee in writing of the amount of the debt (or the re-determined amount);

    c) propose an arrangement to recover the debt; and if the employee contacts the nominated contact officer within the timeframe nominated in the notification to the employee in (b) above;

     

     

     

    i. discuss that arrangement with the employee;

    ii. agree in writing to the arrangement, taking into account the employee’s financial circumstances, potential hardship to the employee and the amount and nature of the debt.

    22.3

    There is a policy on how to manage overpayments.

    ALLOWANCES

    23. Performance of higher duties and higher work value allowance

    23.1

    An employee may be assigned to temporarily perform duties at a higher classification or higher work value.

    23.2

    The conditions of service of the higher classification apply if the job is below the EL2 level.

    23.3

    The conditions of service of an employee’s substantive classification will continue to apply while they are on higher duties at the EL2 level, except where the employee is required to undertake official travel. In this case, the employee will be entitled to be paid the higher rate of travelling allowance for the period they are assigned duties at the EL2 level.

     

    Higher Duties Allowance (HDA) and Higher Work Value Allowance (HWVA)

    23.4

    If an employee is assigned to perform all the duties of a higher classification covered by this Agreement, they will be paid an allowance equal to the difference between their current salary and the salary that would be payable if they were promoted to the higher classification.

    23.5

    If an employee is assigned only part of the higher duties, the delegate will determine the amount of allowance payable and the conditions under which it is paid.

    23.6

    If an employee is directed to temporarily perform EL2 duties with a higher work value they will receive an allowance (referred to as a higher work value allowance, or HWVA) at a rate determined by the delegate.

    23.7

    An employee performing higher work value EL2 duties proposed to extend beyond 15 months is subject to approval by the delegate and will include a business case setting out the reasons.

     

    23.8 HDA and HWVA will be regarded as salary for the purposes of travelling and meal allowances, extra duty, penalty payments, flextime, EL working patterns and excess travelling time.

    23.9

    An employee will continue to receive HDA and HWVA during paid leave if the employee would have continued to perform the higher duties, had they not been absent.

     

    Minimum periods

    23.10

    HDA or HWVA is only payable where:

     

     

    a) an employee is assigned to perform higher duties at the APS6 classification or below for one day or more; or

    b) an employee is assigned to perform higher duties at the EL1 or EL2 classification for one week or more; or

    c) an employee is directed to perform EL2 duties at a higher work value for two weeks or more.

     

    Temporary performance at SES level

    23.11

    Where an employee is directed to perform work at SES level for two weeks or more continuously they will be entitled to additional pay and conditions as determined by the delegate.

    24. Workplace duties allowances

    24.1

    An employee who has been appointed to perform the following additional duties and has the required recognised qualifications and/or responsibilities will be paid an allowance in accordance with Attachment A, Schedule 4.

     

     

    a) First aid officer

    b) Site first aid coordinator

    c) Health and safety representative

    d) Health and safety coordinator

    e) Emergency warden

    f) Chief emergency warden

    g) Harassment contact officer

    h) Wellbeing site representative

    24.2

    The allowance will be paid during periods of paid leave falling within the period that the employee continues to have recognised responsibilities in the role.

    24.3

    The payment of allowances will not count towards any payments for overtime.

    25. Community language allowance

    25.1

    If an employee's language competence is of the relevant standard, an employee will be paid a community language allowance when:

     

     

    a) the employee's language skills are required for communication in languages other than English, including using Aboriginal and Torres Strait Islander and AUSLAN or other deaf communication skills; and

    b) there is an identifiable and continuing need in providing client or employee services.

    25.2

    Payments will be made in line with the employee’s skill level and in accordance with Attachment A, Schedule 4.

    25.3

    The allowance will be paid during periods of paid leave falling within the period the employee continues to have recognised responsibilities in the role.

    25.4

    The payment of the allowance will not count towards any payments for overtime.

    26. Departmental Liaison Officer Allowance

    26.1

    An employee who performs the duties of Departmental Liaison Officer, and attends for duty at the Office of a Minister for the ordinary hours of work on a day, is entitled, in respect of that day, to be paid an allowance in accordance with Attachment A, Schedule 4.

    26.2

    The payment of the allowance will count towards payment for overtime.

    27. Motor vehicle allowance

    27.1

    Where approval has been given for an employee to use a private motor vehicle for official purposes, the employee will be paid an allowance per kilometre based on the ATO’s subscription service.

    27.2

    Where an employee is given approval to use their motor vehicle, and:

     

     

    a) actual costs that will be incurred in the use of that vehicle will exceed the motor vehicle allowance; and/or

    b) there are additional costs for registration or insurance above the costs associated with private use because the vehicle is being used for business

     

    these costs will be reimbursed to the employee provided that the employee informed the delegate of the additional costs when they made the original request for approval for motor vehicle allowance.

    27.3

    The maximum amount that will be paid under this clause will be the amount that the ATO would have incurred if travel had not been undertaken by private vehicle.

    27.4

    Motor vehicle allowance will be payable to allow an employee to return to their permanent station from a temporary posting to take Annual Leave in circumstances where approval for motor vehicle allowance was given for the employee to travel to the temporary station.

     

    Defensive driving courses

    27.5

    A manager may direct an employee to attend a defensive driving course at ATO expense. The employee may be prohibited from driving a motor vehicle to perform ATO business until such time as the course is completed.

    27.6

    If requested by the employee, the ATO may pay for an employee to undertake a defensive driving course every two years if a manager considers it appropriate.

    28. Relocation costs

    28.1

    Employees are eligible for assistance with relocation costs where they move permanently from one locality to another:

     

     

    a) as a result of a promotion;

    b) where they move from a locality where they were paid District Allowance;

    c) on account of illness which justified the move;

    d) as a result of a breach of the code of conduct and the move is in the interests of the ATO; or

    e) in any other situation, which may include engagement, where the delegate decides that their move is in the interest of the ATO

    28.2

    Employees who are eligible for relocation assistance under clause 28.1(a) – 28.1(d) are entitled to payment for the following components:

     

     

    a) reasonable transport costs of the employee, their partner and dependants to the new locality;

    b) reasonable removal expenses; and

    c) disturbance payment (based on the ATO’s subscription service).

    d) telephone connection costs; and

    e) motor vehicle registration and licence transfer costs.

    28.3

    Employees who are eligible for relocation assistance under clause 28.1(e) may be paid in part or full for some or all of the components set out in clause 28.2 where it is reasonable and justified by the circumstances of the move.

    28.4

    Employees who are eligible for relocation assistance under clause 28.1(a) to 28.1(e) may also be paid Relocation Assistance for part or full payment of any or all of the following components where it is reasonable and justified by the circumstances of the move:

     

     

    a) temporary accommodation allowance;

    b) education costs covering reasonable boarding and tuition for dependants in their last two years of school, where it is impractical for them to move to the new location;

    c) reasonable expenses for the sale and purchase of a house

     

     

     

    i. the sale must take place within a two year period after the employee commences duty at the new locality; and

    ii. the employee must become an owner of a house in which the employee ordinarily resides in the new locality or has entered into an agreement to purchase or build such a house, within 4 years after commencing duty in the new locality.

    28.5

    Any assistance with relocation costs provided under this clause

     

     

    a) is subject to the employee providing written evidence on their pre and post move living circumstances that is relevant to their claim for relocation costs, if requested

    b) the level of relocation assistance to be provided to an employee must be determined prior to the employee moving from one locality to another; and

    c) will not exceed actual reasonable costs incurred with respect to any element.

    29. Removal expenses

    29.1

    Employees who are entitled to be paid for removal expenses under clause 28.2b will be paid for:

     

     

    i. reasonably incurred cost of removal of their furniture and household effects; and

    ii. reasonable expenses in kennelling and transporting their pets

    iii. the cost (and the excess on a reasonable claim) of insurance for the removal of their furniture and household effects.

    29.2

    If furniture and household effects are sold instead of being moved, the employee will be reimbursed for any proven loss on the value up to what it would have cost to move them.

    29.3

    In the event of the death or retirement of an employee whilst on duty away from home, the delegate may authorise payment of expenses of the type referred to in subclause 28.2(a) and 29.1 reasonably incurred by the employee or dependants or partner of the employee.

    29.4

    Employees who are recruited to the ATO Graduate or Cadet program and are required to move to another locality on engagement to the ATO may be advanced an amount up to $7000 to cover removal costs (including insurance) under the following conditions:

     

     

    a) Employees will be responsible for organising their own insurance within this amount. The ATO will not be liable for any loss or damage incurred.

    b) The advance will be subject to acquittal against actual costs incurred and any excess is to be repaid to the ATO.

    c) The amount may be increased where the amount advanced is not sufficient to cover removal costs reasonably incurred. It is most likely that this will occur where the Graduate or Cadet has dependants.

    30. Temporary accommodation allowance

    30.1

    This clause applies to employees to whom the delegate has authorised the payment of temporary accommodation allowance under clause 28.4(a).

     

    Moving out at locality from which moved

    30.2

    An employee will be paid an allowance for up to 7 days if the employee and dependants have to reside in temporary accommodation before moving to a new location.

     

    Settling in at locality to which moved

    30.3

    If suitable temporary accommodation is unavailable and the employee has to reside in transitional accommodation, the employee is entitled to an allowance.

    30.4

    The employee is only entitled to an allowance for the period which starts 7 days before commencing duty at the new locality and ends on whichever is the earlier of:

     

     

    a) the day suitable accommodation or temporary accommodation becomes available; or

    b) if no dependants or employee is accompanied by dependants - 4 weeks later; or if employee has dependants but is not accompanied by them - 14 weeks later.

     

    Temporary accommodation at new locality

    30.5

    An employee will be reimbursed for reasonable accommodation expenses prior to obtaining long term accommodation.

    30.6

    The delegate may also approve reimbursement of, or payment towards meal expenses incurred by the employee prior to obtaining long term accommodation.

     

    Bond money and utility connection deposit

    30.7

    An eligible employee who rents or leases temporary accommodation shall be advanced any amount paid as bond money or as a utility connection deposit. Such an amount must be repaid at the end of any lease or at the end of the temporary accommodation period, whichever comes first.

    31. Loss or damage to clothing or personal effects

    31.1

    An employee will be reimbursed reasonable costs for the loss of, or damage to, clothing or personal effects which occurs in the course of their employment.

    32. Other allowances

    32.1

    The Commissioner may initiate payment of allowances for groups of employees which recognise the special skill or role that those employees provide or carry out in the ATO, where that role is additional to the normal duties of the employee, and they have successfully completed a recognised training program designed to provide the knowledge and skills required in the role.

    OVERTIME AND PENALTY RATES

    33. Salary barrier

    33.1

    An employee whose salary equals or exceeds the minimum salary payable at the EL1 level will only be eligible for overtime, emergency duty and restriction duty provisions in exceptional circumstances and where the delegate has given specific approval in writing.

    33.2

    In determining whether an “exceptional circumstances” exists the delegate may consider one or more of the following:

     

     

    a) the nature and extent of the extra duty;

    b) whether the extra duty has been directed;

    c) that the extra duty must be done, i.e. that it is unavoidable and can only be done by such employees;

    d) whether the extra duty is regular and excessive over a long period of time;

    e) whether the extra duty is burdensome; or

    f) any other relevant considerations.

    34. Overtime

    34.1

    An employee may be called for a reasonable amount of additional duty at any time, if it is reasonable for them to perform such duty, subject to the conditions in this clause.

    34.2

    Overtime is to be worked by prior direction or, if the circumstances do not permit prior direction, by subsequent approval in writing.

    34.3

    Overtime conditions do not apply to shift workers if inconsistent with clause 37.

    34.4

    Overtime conditions do not apply to part-time employees if inconsistent with clause 48.

     

    Time off in lieu of payment for overtime

    34.5

    Time off in lieu of payment for overtime may be granted if agreed with the employee.

    34.6

    Time off may be taken on either:

     

     

    a) an 'hour for hour' basis with a residual payment for the overtime penalty; or

    b) a 'penalty hours' basis calculated by multiplying the hours payable by the overtime rate.

     

    Where time off in lieu is not taken within four weeks or another agreed period, due to operational requirements, payment of the original entitlement will be made.

     

    Payment of overtime

    34.8

    An eligible employee will be paid at overtime rates when they are specifically directed to work outside of their regular hours. When employees are directed to work an additional 15 minutes or less continuous with their ordinary duty for the day, that additional time will be recorded as ordinary duty and not overtime.

    34.9

    Overtime will be paid at a rate set out in Attachment A, Schedule 6.

     

    Rest relief after overtime

    34.10

    This clause applies to an employee whose overtime hours are such that they do not have at least eight consecutive hours off duty (plus reasonable travelling time) between finishing ordinary duty at the end of one day and the commencement of the employee’s ordinary duty on the next day.

    34.11

    The employee will be allowed time off work after such overtime for a period of eight consecutive hours off duty, plus reasonable travelling time, and will suffer no loss of pay for regular working hours occurring during the employee’s absence.

    34.12

    An employee required to resume or continue work without having had eight consecutive hours off duty plus reasonable travelling time, will be paid double ordinary time rates (for time worked) until the employee has had such time off.

    34.13

    The requirement for rest relief does not apply to Emergency Duty unless the time worked, excluding travelling time, is at least three hours on each call.

     

    Minimum payment

    34.14

    When overtime duty is not continuous with ordinary duty, the minimum payment for each separate attendance will be four hours at the prescribed overtime rate.

    34.15

    An employee who performs overtime while in a restriction situation will be entitled to the minimum overtime payment specified in those provisions.

    34.16

    An employee is not to receive greater payments from multiple periods of overtime than what the employee would have received had they remained on duty for the entire period.

    34.17

    Meal periods are disregarded in determining whether overtime is continuous with ordinary duty.

    34.18

    When an overtime attendance involves duty both before and after midnight, minimum payment provisions for attendance will be satisfied when the total payment for the whole of the attendance equals or exceeds the minimum payment applicable to one day. Minimum payment will be calculated at the higher rate applying on either day if rates differ.

    34.19

    Overtime minimum payment provisions do not apply to Emergency Duty.

     

    Meal allowance period

    34.20

    A meal allowance period will mean:

     

     

    a) 7.00am to 9.00am;

    b) noon to 2.00pm;

    c) 6.00pm to 7.00pm;

    d) midnight to 1.00am.

     

    Overtime meal allowance

    34.21

    An employee who works overtime;

     

     

    a) after the end of ordinary duty for the day, to the completion of or beyond a meal allowance period specified in subclause 34.20, without a paid break for a meal; or

    b) prior to the beginning of ordinary duty for the day and has an unpaid meal break;

     

    will be paid a meal allowance in addition to any overtime payment. The amount of the allowance will be based on the ATO’s subscription service.

    34.22

    An employee who performs duty on a Saturday, Sunday, public holiday, or any other day that they would not normally work, which includes an unpaid meal break, will be paid a meal allowance.

    34.23

    Notwithstanding subclause 33.1, an employee whose salary is at or above the salary barrier will have access to an overtime meal allowance where directed to perform duty and a meal allowance would otherwise be payable.

     

    Cancellation of overtime

    34.24

    If overtime planned for Saturday, Sunday or a public holiday needs to be cancelled, managers should, wherever practicable, provide employees with at least 48 hours' notice.

    35. Emergency duty

    35.1

    When an employee is required to perform duty for an emergency and:

     

     

    a) they were not given notice of having to perform the duty prior to ceasing their ordinary hours of work; and

    b) the duty is outside of their regular hours;

     

    the employee is on Emergency Duty.

    35.2

    Where an employee is required to perform Emergency Duty:

     

     

    a) they will be paid for the time spent on Emergency Duty, subject to a minimum payment of two hours, at the rate of double time; and

    b) the period of Emergency Duty will include the time the employee necessarily spends in travelling to and from duty.

    35.3

    An employee is not to receive greater payments from multiple periods of Emergency Duty than what the employee would have received had they remained on duty for the entire period.

    36. Restriction duty

     

    General

    36.1

    A full-time employee may be directed to be contactable and to be available to perform extra duty outside of ordinary hours of work.

    36.2

    For the purposes of this clause, ‘to be contactable and available’ means the employee is:

     

     

    a) contactable by telephone as required by the direction under clause 36.3; and

    b) is fit, ready and able to return to work within such time as is set out in the written direction under clause 36.3 of being recalled to duty.

    36.3

    Payment for restriction duty will only be made where there was a prior direction in writing by the delegate for the restriction and the employee acts in accordance with that direction. Such restrictions will not generally exceed four consecutive weeks unless there are exceptional circumstances which will be determined in advance and set out in the written direction by the delegate.

     

    Amount to be paid

    36.4

    An employee in a restricted situation will be paid an allowance for each hour restricted or part hour thereof in accordance with Attachment A, Schedule 6.

    36.5

    Notwithstanding the provisions of this clause, an employee may be paid at a different rate, determined in advance by the delegate, having regard to the circumstances of the restriction situation.

     

    When payment is not to be made

    36.6

    Any period for which the employee is entitled to some other penalty payment is not to be included in the period for calculating restriction payments.

     

    Payment if recalled to duty

    36.7

    A restricted employee required to perform duty, but not recalled to work, will be paid overtime subject to a one hour minimum payment.

    36.8

    A restricted employee recalled to work, will be paid overtime subject to a three hour minimum payment. The period of overtime will include the time taken to travel to and from the place required to perform the work.

    36.9

    A restricted employee will have the reasonable cost of travel to and from work reimbursed on each occasion that they are recalled to work.

    36.10

    Emergency Duty provisions will not apply if an employee is recalled to duty while restricted.

    36.11

    An employee on restriction duty is not to receive greater payments from multiple periods of duty than the employee would have received had they remained on duty for the entire period.

    37. Shiftwork

    37.1

    Introduction of shiftwork or a change to the shift cycles will only be made after consultation with the affected employees and, where they choose, their representatives.

    37.2

    An employee is a shift worker if they are rostered to perform ordinary duty before 6.30am or after 7.00pm Monday to Friday, and/or on Saturdays, Sundays, or public holidays for an ongoing or fixed period. Shift rosters will specify the commencing and finishing times of ordinary hours of work.

    37.3

    The provisions of clause 44 (apart from 44.1, 44.2, 44.14, 44.18 and 44.19) do not apply to shift workers.

    37.4

    Shift penalties are not used in calculating overtime or allowances based upon salary, nor are they paid when some other form of penalty payment is made for a period.

    37.5

    Notwithstanding clause 55.8:

     

     

    a) shift penalties will be paid during Annual Leave when the shift penalty rate is 17.5% or more; and

    b) payment will be at 50% of the applicable rate.

    37.6

    Shift penalties are not payable during any periods of other leave.

    37.7

    Except at the regular changeover of shifts an employee should not be required to work more than one shift in each 24 hours. No shift will be longer than 12 hours.

    37.8

    Approval may be given for shift workers to exchange their shifts or rostered days off provided no overtime payment results.

     

    Penalty rates

    37.9

    An additional 15% for ordinary rostered duty performed on a shift is payable if any part of a shift falls before 6.30am or after 7.00pm Monday to Friday.

    37.10

    An additional 30% is payable if required to work continuously for a period exceeding four continuous weeks on a shift falling wholly before 8.00am or after 7.00pm Monday to Friday.

    37.11

    An additional 50% is payable for ordinary rostered duty performed on Saturday.

    37.12

    An additional 100% is payable for ordinary rostered duty performed on Sunday.

    37.13

    A shift worker rostered on a public holiday will be paid an additional 150% for the actual time worked subject to the provisions for public holiday duty.

    37.14

    A part-time employee is only entitled to the additional 30% for night shifts if their rostered ordinary duty involves working no fewer shifts each week, or no fewer shifts a week on average over the shift cycle, than an equivalent full-time employee and the shift falls wholly within the hours of 7.00pm to 8.00am.

     

    Time off in lieu

    37.15

    Time off in lieu of shift penalty rates may be granted with the agreement of the employee.

    37.16

    The amount of time allowed shall be calculated by multiplying the number of hours worked by the relevant shift penalty rate for those hours.

    37.17

    Where time off in lieu is not taken within four weeks, or another agreed period, due to operational requirements, payment of the original entitlement will be made.

    37.18

    Limited flexible shift work hours may operate, where agreed between the employee and their manager in writing, to provide for short periods of time off for additional time worked. Any such agreement will have regard to the purpose of the shift work arrangements.

    37.19

    Any additional time worked or taken off under subclauses 37.15 or 37.18 will not affect the payment of shift penalties.

     

    Public holiday duty

    37.20

    The minimum additional payment for each attendance will be four hours but the maximum will not exceed the amount that would have been paid had the employee remained on duty from the commencing time of one attendance to the ceasing time of a subsequent attendance.

    37.21

    The minimum payment for a holiday attendance is not applicable if the duty on the holiday is continuous with duty for the day before or the day after the holiday.

    37.22

    A shift worker who is regularly rostered to work on each of the days of the week is entitled to one day's leave for each day they are rostered off on a public holiday.

     

    Overtime for shift workers

    37.23

    Unless specified below, shift workers will be subject to the general conditions for the payment of overtime and emergency duty.

    37.24

    Duty will be considered overtime when it is performed by direction

     

     

    a) outside the normal rostered ordinary hours of work on that day; or

    b) in excess of the weekly hours of ordinary duty, or an average of the weekly hours of ordinary duty over a cycle of shifts.

    37.25

    Overtime on a Saturday will be paid at the rate of double time.

    37.26

    If the commencement time of a particular shift is altered to meet an emergency, emergency duty will not apply.

    37.27

    In all but exceptional circumstances the maximum time an employee should remain on duty is 14 hours (including the shift and overtime periods before or after the shift).

    TRAVEL

    38. Travelling allowance

    38.1

    A travelling allowance to cover the cost of accommodation, meal(s) and incidental expenses is payable, in advance, to an employee who undertakes travel on official business and is absent from home overnight, provided these costs are not otherwise paid by the ATO.

    38.2

    An employee who undertakes travel for a lesser period than anticipated must repay any excess travelling allowance advanced to the employee.

    38.3

    An employee who undertakes travel for a period of 10 hours or more but is not absent overnight will receive a ‘part day’ allowance.

     

    Travelling allowance rates

    38.4

    The overnight travelling allowance rates will be based on the ATO’s subscription service (excluding accommodation rates in Canberra). EL2 employees are entitled to travelling allowance at 90% of prevailing SES rates (unless this is less than the non-SES rate).

    38.5

    The accommodation rate for Canberra will be the reasonable allowance amount as advised by the Commissioner each year.

    38.6

    The ‘part day’ travel allowance is set out in Attachment A, Schedule 5.

    38.7

    The amount paid to an employee for any trip may be adjusted when it is determined that the standard rate exceeds or is insufficient to cover the actual expenses incurred.

     

    Temporary relocation allowance

    38.8

    The rate of allowance payable to an employee will be reviewed after an employee has resided in the one locality for a period of 21 days. The travelling allowance that is then payable will be the reasonable expenses actually incurred for accommodation, meals and incidentals, or such other amount as the delegate considers is reasonable in the circumstances.

    38.9

    The travelling allowance payable to employees temporarily assigned to duties in another locality for a period of 13 weeks or more will be the additional reasonable expenses actually incurred for accommodation, meals and incidentals or any other amount as the delegate considers is reasonable in the circumstances for the entire period of the travel.

    In addition these employees may be eligible for:

     

     

    a) Transport costs of their current partner and dependants to the new locality and removal expenses; and/or

    b) Reunion visits; and/or

    c) Reimbursement for other costs associated with their temporary relocation (e.g. medical expenses) as determined by the delegate.

     

    Illness while travelling

    38.10

    An employee who becomes sick while travelling on official business, and is unable to return home, will be reimbursed actual costs incurred, up to the level of the standard travelling allowance rate.

    38.11

    If an employee becomes critically or dangerously ill while absent from their normal place of work while on duty, one close relative will be reimbursed for the cost of travel from their normal place of residence in Australia to be with the employee.

    38.12

    Where that relative is accompanied by a child of whom the relative had the care and control, they shall also be reimbursed for the cost of fares of the child.

     

    Travel at the employee’s initiative

    38.13

    When an employee has been given approval to work at a different locality, the ATO will not generally pay travelling allowance to the employee. However, in exceptional circumstances, the delegate has discretion to pay an amount for accommodation and/or meals.

    39. Air travel

    39.1

    An employee required to undertake travel by air in Australia for official purposes will be provided with economy class air travel if available. Approval may be given for the class of air travel to be upgraded if the circumstances warrant.

    39.2

    Approval will be given for the class of air travel to be upgraded to 'business class' if available, when;

     

     

    a) an employee is required to travel overseas; or

    b) an EL2 employee is required to travel on flights greater than 1,600 ‘air kilometres’

    39.3

    An EL2 employee, who is likely to undertake eight return flights in the forthcoming 12 month period, is entitled to ATO-funded lounge membership.

    39.4

    When travel is paid for by the ATO, an employee’s household is entitled to travel at the same standard as the employee.

    40. Additional care costs

    40.1

    When an employee can demonstrate that they:

     

     

    a) are the sole or primary care giver at the time; and

    b) have reasonably incurred additional costs for the professional care of a dependant family member(s); and

    c) incurred the costs as a consequence of being directed to travel away from home overnight on duty,

     

    then the ATO will reimburse costs determined by the delegate to be reasonable to a maximum amount in accordance with Attachment A, Schedule 5, per overnight absence.

    40.2

    An employee whose partner receives a similar benefit from their employer is not eligible for any reimbursement.

    41. Excess travel

     

    Excess travelling time

    41.1

    An employee:

     

     

    a) whose salary does not exceed the second salary point of an APS4; and

    b) is required to work away from their usual place of work,

     

    is entitled to payment for excess time necessarily spent in travel provided the time exceeds 30 minutes on any one day.

    41.2

    Time off may be granted in lieu of payment for excess travelling time.

    41.3

    The maximum salary for the purpose of calculating the amount payable will be the maximum salary of the APS3 pay range.

    41.4

    The rate of payment will be:

     

     

    a) single time for Monday to Saturday; and

    b) time and a half for Sunday and public holidays.

    41.5

    An employee:

     

     

    a) whose salary exceeds the second pay point of an APS4; and

    b) is required to work away from their usual place of work; and

    c) is not in receipt of travel allowance,

     

    is entitled to time off in lieu of excess time (at single time only) necessarily spent in travel provided the time exceeds 30 minutes on any one day. They are not eligible for any payment.

     

    Excess travelling costs

    41.6

    An employee will be entitled to reimbursement of excess fares and other reasonable travel costs while performing duty temporarily at a place other than the employee's usual place of work. When travel by private motor vehicle is the most appropriate method of travel to either the usual or temporary place of work, the motor vehicle allowance rate in clause 27 will be used to calculate excess costs.

    41.7

    An employee in receipt of travelling allowance will not be paid for excess fares or other travel costs under this provision.

    42. Additional conditions for field work

    42.1

    The conditions of this clause apply to employees who perform field work and are not in receipt of part day or overnight travelling allowance.

     

    Time of commencing and ceasing duty

    42.2

    An employee who travels;

     

     

    a) directly from home to field work at the start of ordinary duty may ‘sign-on’ for timekeeping purposes at the time they leave home; and/or

    b) directly from field work to home at the end of ordinary duty may ‘sign-off’ for timekeeping purposes at the time they arrive home;

     

    with the requirement that sign on and sign off times must be within their bandwidth hours.

    42.3

    Time off at single time may be granted for any travel under subclause 42.2 that falls outside their bandwidth hours.

     

    Incidentals allowance for field work

    42.4

    An employee who performs field work will be paid an hourly allowance as set out in Attachment A, Schedule 5 for each hour (or part thereof) of ordinary duty spent on field work, subject to the following conditions:

     

     

    a) the employee spends a minimum of three consecutive hours on field work; or

    b) the employee spends a minimum of 10% of their ordinary duty on field work in a settlement period.

     

    Motor Vehicle Allowance – basis for calculating

    42.5

    Where an employee is engaged in field work, the amount of motor vehicle allowance payable (c/km) will be calculated from departure from home until return to home but will exclude:

     

     

    a) any significant travel to undertake private business;

    b) travel direct from home to an ATO Office to commence duty;

    c) travel direct from an ATO Office to home at the end of the day.

    42.6

    Where an employee engaged in field work self assesses their duties to be itinerant and completes the required declaration advising the ATO’s Chief Financial Officer (or delegate) of their status, the amount of motor vehicle allowance payable (c/km) will be calculated from departure from home until return to home but will exclude any significant travel to undertake private business.

      Last modified: 07 Aug 2017QC 53036