Document ID: chunk:federal_register_of_legislation:F2023N00596:schedule:2:p5
Version: federal_register_of_legislation:F2023N00596
Segment Type: schedule
Provision Reference: sch 2 (pt 5/7)
Character Range: 31568–34216

{Drop-down Field Options – Method – s3B(1)(a), Method – s3B(1)(b), Method – s3B(2), Method – s3B(3)(a), Method – s3B(3)(b)}

Glossary of Terms

Base rate of pay – Defined in s 3 of the Collection Act to have the same meaning as in the Fair Work Act 2009.

Casual employee – as defined in s 15A of the Fair Work Act 2009.

Eligible employee – as defined in s 4(1) of the Administration Act.

Eligible wages – defined in s 3B of the Collection Act. The amounts paid to an eligible employee that form the calculation of eligible wages depends on the employee's type of employment:

       * For full-time or part-time employees paid a base rate of pay, the greater of ss 3B(1)(a) or 3B(1)(b) of the Collection Act applies. This may change each month depending on the income earned by the employee.
       * For full-time or part-time employees paid an annual salary, s 3B(2) of the Collection Act applies.
       * For casual employees whose casual loading is quantifiable in their industrial instrument, s 3B(3)(a) of the Collection Act applies.
       * For casual employees whose casual loading is not quantified in their industrial instrument, s 3B(3)(b) of the Collection Act applies.
       * The above methods for casual employees applies only to eligible wages paid on or after 1 January 2024.
Employer – as defined in s 4(1) of the Administration Act.

Hourly rate of pay – the hourly amount paid to an employee for their ordinary hours of work, as stated in their employment agreement. For salaried employees, this may require a calculation based on their ordinary hours of work during the period.

Incentive based payments and bonuses – for the purposes of calculating eligible wages, this refers to payments of this nature made to an employee at least once a month.

Levy payable – an amount payable to CLSL in respect of eligible wages paid to eligible employees in the period. In accordance with s 6 of the Coal Mining Industry (Long Service Leave) Payroll Levy Act Levy Act 1992, the levy is payable by the person who paid those wages.

Levy Rate – the percentage of the eligible wages paid as prescribed in the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018.

Method of calculating eligible wages – see above under eligible wages.

Ordinary rate of pay – for the purposes of the levy return, this is the rate of pay paid to a casual employee whose employment agreement does not include a quantifiable casual loading amount.

Payroll week – seven-day period starting on the first day of an employer's pay cycle. Employers are required to report all hours worked by part-time and casual employees each week.