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[]
[null,"ON-COSTS FOR STAFF APPOINTMENTS*",null,null,null,null,null,"Password:","Payroll21"]
[null,"EFFECTIVE FROM JULY  2024"]
[]
[null,"STAFF ON-COSTS AS % OF SALARY"]
[]
[1,"Work Cover - Self Insured",null,null,null,2E-3]
[]
[2,"Payroll Tax"]
[null,"Queensland",null,null,null,5.7000000000000002E-2]
[null,"New South Wales",null,null,null,5.45E-2]
[null,"Australian Capital Territory",null,null,null,6.8500000000000005E-2]
[null,"Victoria",null,null,null,6.8500000000000005E-2]
[null,"Tasmania",null,null,null,6.0999999999999999E-2]
[null,"South Australia",null,null,null,4.9500000000000002E-2]
[null,"Western Australia",null,null,null,5.5E-2]
[null,"Northern Territory",null,null,null,5.5E-2]
[]
[null,"Payroll Tax is also paid on employer superannuation contributions"]
[null,"Super Guarantee (SG) rate Only"]
[null,"UniSuper (SSAU) - Full (14%) + AWARD (3%)"]
[]
[null,"Please note that the payroll tax  on employer superannuation contributions"]
[null,"is in addition to the payroll tax calculated on the salary component"]
[null,null,null,"."]
[3,"EMPLOYER SUPERANNUATION AS A % OF SALARY"]
[null,"(See above)"]
[null,"Super Guarantee Contribution (SG/ SGC) rate Only",null,null,null,0.115,"Effective from 1st July 2024"]
[null,"UniSuper (SSAU)",null,null,null,0.17,"Note 1"]
[null,"QSuper",null,null,null,0.17,"Note 2"]
[]
[4,"PARENTAL LEAVE",null,null,null,1.0699999999999999E-2]
[]
[5,"RECREATION LEAVE3",null,null,null,1.4999999999999999E-2]
[]
[6,"LONG SERVICE LEAVE4",null,null,null,2.4400000000000002E-2]
[]
[7,"TOTAL ON-COSTS  FOR STAFF (Non Casual) AS A % OF SALARY COMPONENT"]
[null,"This example is for staff with 17% employer superannuation contribution"]
[]
[null,null,"QLD","NSW","VIC","TAS","SA","WA","NT","ACT"]
[null,"Effective"]
[null,"Payroll Tax",{"$f":"+F10","v":5.7000000000000002E-2},{"$f":"+F11","v":5.45E-2},{"$f":"F13","v":6.8500000000000005E-2},{"$f":"+F14","v":6.0999999999999999E-2},{"$f":"+F15","v":4.9500000000000002E-2},{"$f":"F16","v":5.5E-2},{"$f":"+F17","v":5.5E-2},{"$f":"+F12","v":6.8500000000000005E-2}]
[null,"Work Cover",{"$f":"$F$7","v":2E-3},{"$f":"$F$7","v":2E-3},2E-3,2E-3,2E-3,2E-3,2E-3,2E-3]
[null,"UQ Super rate 17%",{"$f":"$F$29","v":0.17},{"$f":"$F$29","v":0.17},0.17,0.17,0.17,0.17,0.17,0.17]
[null,"Payroll Tax on 17% super",{"$f":"+C43*C45","v":9.6900000000000007E-3},{"$f":"+D43*D45","v":9.2650000000000007E-3},1.1645000000000003E-2,1.0370000000000001E-2,8.4150000000000006E-3,9.3500000000000007E-3,9.3500000000000007E-3,1.1645000000000003E-2]
[null,"Long Service Leave",{"$f":"$F$36","v":2.4400000000000002E-2},{"$f":"$F$36","v":2.4400000000000002E-2},2.4400000000000002E-2,2.4400000000000002E-2,2.4400000000000002E-2,2.4400000000000002E-2,2.4400000000000002E-2,2.4400000000000002E-2]
[null,"Recreation Leave",{"$f":"$F$34","v":1.4999999999999999E-2},{"$f":"$F$34","v":1.4999999999999999E-2},1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2]
[null,"Parental Leave",{"$f":"$F$32","v":1.0699999999999999E-2},{"$f":"$F$32","v":1.0699999999999999E-2},1.0699999999999999E-2,1.0699999999999999E-2,1.0699999999999999E-2,1.0699999999999999E-2,1.0699999999999999E-2,1.0699999999999999E-2]
[null,"TOTAL %",{"$f":"SUM(C43:C49)","v":0.28878999999999999},{"$f":"SUM(D43:D49)","v":0.28586499999999998},0.30224499999999999,0.29347000000000001,0.28001500000000001,0.28644999999999998,0.28644999999999998,0.30224499999999999]
[]
[8,"TOTAL  ON-COSTS FOR CASUAL STAFF AS A % OF SALARY COMPONENT"]
[null,"ACADEMIC Casual Hourly Rate  = Hourly Rate plus 25% "]
[null,"Effective","QLD","NSW","VIC","TAS","SA","WA","NT","ACT"]
[null,"Payroll Tax",{"$f":"+F10","v":5.7000000000000002E-2},{"$f":"+F11","v":5.45E-2},{"$f":"F13","v":6.8500000000000005E-2},{"$f":"+F14","v":6.0999999999999999E-2},{"$f":"+F15","v":4.9500000000000002E-2},{"$f":"F16","v":5.5E-2},{"$f":"+F17:F17","v":5.5E-2},{"$f":"+F12","v":6.8500000000000005E-2}]
[null,"Work Cover",{"$f":"$F$7","v":2E-3},{"$f":"$F$7","v":2E-3},2E-3,2E-3,2E-3,2E-3,2E-3,2E-3]
[null,"Superannuation - SG rate",{"$f":"$F$28","v":0.115},{"$f":"$F$28","v":0.115},0.115,0.115,0.115,0.115,0.115,0.115]
[null,"Payroll Tax on SG rate",{"$f":"+C55*C57","v":6.5550000000000009E-3},{"$f":"+D55*D57","v":6.2675000000000005E-3},7.8775000000000008E-3,7.0150000000000004E-3,5.6925000000000005E-3,6.3249999999999999E-3,6.3249999999999999E-3,7.8775000000000008E-3]
[null,"Long Service Leave"]
[null,"Recreation Leave"]
[null,"Parental Leave"]
[null,"TOTAL %",{"$f":"SUM(C55:C61)","v":0.18055500000000002},{"$f":"SUM(D55:D61)","v":0.17776750000000002},0.19337750000000001,0.18501499999999999,0.1721925,0.17832500000000001,0.17832500000000001,0.19337750000000001]
[]
[null,"Note:"]
[null,"*For Budgeting purposes."]
[null,"Note 1: UniSuper (SSAU) - FULL (14%) + AWARD (3%). UQ's contribution in the Fund is allocated: Full (14%) + Award (3%)"]
[null,"Note 2: QSuper - Full (9.75%) + Award (3%). UQ's contribution in the Fund is allocated: Full (9.75%) + Award (3%)"]
[null,"As per Sec 32.6, UQ EBA (2018-2022), \"From the first pay period on or after 1 January 2021, all Continuing and Fixed-term staff will be eligible for UniSuper membership and entitlements, and will receive 17% employer superannuation contributions.\" Exemptions are as per Sec 32.7. These funds are: a. Q Super Defined Benefit Plan; b. Established member Q Super Accumulation Plan; c. Q Super State Plan, and applies to all eligible staff members who are pre-existing members of one of the above scheme."]
[]
[]
[]
[null,"For budgeting/ forecasting purposes, UQ applies Section 32.6 of the EBA for all new Continuing and Fixed-term appointments (i.e. 17%) and as per Sec 32.5 staff not eligible for the 17% superannuation contribution, UQ will contribute the super guarantee rate (e.g. Casuals)."]
[]
[]
[null,"For eligible current staff who are pre-existing members of the schemes noted in Sec 32.7, UQ will maintain the Funds \"mandated\" employer contributions. These funds and the contribution rates are: a. QSuper Defined Benefit Plan (QDB: 17% for non-casuals only); b. Established member QSuper Accumulation Plan (QAP: 17% for non-casuals only); c. QSuper State Plan (11.5% for non-casuals only). "]
[]
[]
[null,"Below are examples of \"Total On-Costs\" for Staff that Sec 32.7 caters for."]
[]
[null," TOTAL ON-COSTS  FOR STAFF (Non Casual) AS A % OF SALARY COMPONENT"]
[null,null,"This example is for staff in QLD with QDP/ QAP only employer superannuation contribution","This example is for staff in QLD with SGC only employer superannuation contribution"]
[]
[]
[null,"Effective","QLD","QLD"]
[null,"Payroll Tax",{"$f":"+$C$43","v":5.7000000000000002E-2},{"$f":"+$C$43","v":5.7000000000000002E-2}]
[null,"Work Cover",{"$f":"$F$7","v":2E-3},{"$f":"$F$7","v":2E-3}]
[null,"Superannuation - SG rate",{"$f":"$F$30","v":0.17},{"$f":"$F$28","v":0.115}]
[null,"Payroll Tax on SG rate",{"$f":"+C85*C87","v":9.6900000000000007E-3},{"$f":"+D85*D87","v":6.5550000000000009E-3}]
[null,"Long Service Leave",{"$f":"$F$36","v":2.4400000000000002E-2},{"$f":"$F$36","v":2.4400000000000002E-2}]
[null,"Recreation Leave",{"$f":"$F$34","v":1.4999999999999999E-2},{"$f":"$F$34","v":1.4999999999999999E-2}]
[null,"Parental Leave",{"$f":"$F$32","v":1.0699999999999999E-2},{"$f":"$F$32","v":1.0699999999999999E-2}]
[null,"TOTAL %",{"$f":"SUM(C85:C91)","v":0.28878999999999999},{"$f":"SUM(D85:D91)","v":0.230655}]
[]
[null,"Note 3: For budgeting/ forecasting purposes we include the recreation leave rate. It is only actually incurred/ charged when the leave is taken/ converted/ paid-out."]
[null,"Note 4: There is no LSL on-cost charge for casual staff. Should a casual qualify and be paid for LSL the provision for LSL bucket would absorb the cost."]