Explanatory Notes S17S
‘eligible employee’
means an employee who is eligible to contribute to CSS, PSS or PSSap.
‘prescribed eligible employee’
means an eligible employee who is, under the terms and conditions of their employment, entitled to receive as part of
their salary or wages, in addition to the amount payable to the eligible employee in respect of the actual performance of
their duties, an amount that is payable to the eligible employee solely by reason that the eligible employee has performed
work or duties during specified hours that are, under those terms and conditions of employment, normal hours of duty for
the eligible employee.
‘shift allowance’
so much of the salary or wages of a prescribed eligible employee that are paid, under the terms and conditions of their
employment, solely by reason that they perform work or duties during specified hours that are, under their terms and
conditions of employment, normal hours for that prescribed eligible employee.
Where a prescribed eligible employee is, under the terms and conditions of his or her employment, entitled to receive,
as part of his or her salary or wages in respect of a period of leave of absence, an amount that is payable to the prescribed
eligible employee in lieu of any amount of salary or wages of the kind referred to in paragraph (a) that the prescribed eligible
employee would have been likely to earn if the eligible employee had not been on leave of absence during that period —
so much of the salary or wages of the prescribed eligible employee as is so payable to him or her.
‘regular basis’
‘shift allowance’ shall be taken to have been payable on a regular basis to an eligible employee if it was payable for at least
75 per cent of pay periods in a particular period. (See also Superannuation Circular 1986/2 and the
Shift Allowance Super Administration Guide for more detail).
Worksheet A–Shift Allowance Certificate
The annual rate of salary for superannuation purposes, including shift allowance, is to be calculated as the lesser of:
A x B or C + D where:
A is the highest amount of fortnightly salary paid or payable to your employee in any pay period during the
12 month period:
A = $
B is the number of pay periods included in the last 12 months.
To work out this number you will need to apply the following principles:
• If the start of the 12 month period is the start of a pay period, but the end of that period is not the end of a pay
period, don’t count the last pay period.
• If the start of the 12 month period is not the start of a pay period, but the end of that period is the end of a pay
period, don’t count the first pay period.
• Where the start of the 12 month period is not the start of a pay period, and the end of that period is not the end of
a pay period, count the first pay period but not the last.
B = N
A x B = $ or
C is the annual rate of salary that would be payable to the person on the particular day if shift penalties were
not included.
C = $
If your employee was a full time employee for super purposes, D is the total number of hours that attracted shift
allowance in the previous year multiplied by the hourly rate of shift allowance your employee was entitled to receive on
the day of the review.
If your employee was an approved part time employee at any time since the last review, multiply D as calculated above
by FTH/PTH
Where: FTH is the full time hours for the position
PTH is the part time hours for the position
D = $
C + D = $
S17S 3 of 4
