University of New South Wales - - Oncosts Associated with Salaries, Human Resources, UNSW

Oncosts associated with Salaries from Non-General Funds

Oncosts for Non-General Funds as with prefix:
BA	Business Activities
BE	Beneficial
ED	Endowment
SU	Suspense (payment on behalf of)
RE	External Research*

On-cost		From 1/1/09 % of Salary
Payroll Tax	(1)	5.75%
Workers Compensation	(2)	0.2%
Provision for Long Service Leave	(3)	4.5%
Employer Contribution for Super:
For those employees appointed on contracts of 2 years or more:	(4)	17.0%
For those employees appointed on contracts less than 2 years:	(5)	9.0%
For those employees who do not contribute to a superannuation scheme and who earns less than $450.00 per month**:	(6)	3.0%
Leave Loading	(7)	1.34%

* From 1/1/09 oncosts % for ARC and NR&MRC accounts will be as above**

** A payroll tax of 5.75% is applicable to employer superannuation contributions payable by the Faculty/School/Division. **

Total Oncosts for Non-General Funds (Kensington)		From 1/1/09
Non-casuals with contributory super	(1) + (2) + (3) + (4) + (7)	28.79%
Non-casuals without contributory super and earnings >$450 per month	(1) + (2) + (3) + (5) + (7)	20.79%
Non-casuals without contributory super and earnings <$450 per month	(1) + (2) + (3) + (6) + (7)	14.79%
Casuals with earnings >$450 per month	(1) + (2) + (5)	14.95%
Casuals with earnings <$450 per month	(1) + (2) + (6)	8.95%

Oncosts associated with Salaries from General Funds

Oncosts for General funds with prefix:
OP001	Base Operating
OP002	Base Operating (Projects)
OP003	Contingencies
OP007	Library Book Vote

On-Cost		From 1/1/09 % Salary
Payroll Tax	(1)	5.75%
Workers Compensation	(2)	0.2%
Provision for Long Service Leave	(3)	4.5%
Employer Contribution for Super:
For those employees who contribute to a superannuation scheme:	(4)	17.0%
For those employees who do not contribute to a superannuation scheme and earn more than $450.00 per month:	(5)	9.0%
For those employees who do not contribute to a superannuation scheme and earn less than $450.00 per month**:	(6)	3.0%
Leave Loading	(7)	1.34

**A payroll tax of 5.75 % is applicable to employer superannuation contributions payable by the Faculty/School/Division. **

Total Oncosts for General Funds (Kensington)		From 1/1/09
Non-casuals with contributory super:	(1) + (2) + (3) + (4) + (7)	28.79%
Non-casuals without contributory super and earnings >$450 per month:	(1) + (2) + (3) + (5) + (7)	20.79%
Non-casuals without contributory super and earnings <$450 per month:	(1) + (2) + (3) + (6) + (7)	14.79%
Casuals with earnings >$450 per month:	(1) + (2) + (5)	14.95%
Casuals with earnings <$450 per month:	(1) + (2) + (6)	8.95%

Oncosts associated with Salaries for casual staff at University College

	From 1/1/09 % of Salary
Payroll Tax	6.85%
Workers Compensation	0.2%
Superannuation Guarantee Charge (SGC)	9%

Oncosts for Termination Payments

Oncost		NSW from 1/1/09	ACT from 1/1/09
Recreation Leave	Payroll tax	5.75%	6.85%
Long Service Leave Pre 78 (Lump Sum B)	Payroll tax	5.75%	6.85%
Long Service Leave Pre 93 (Lump Sum A)	Payroll tax	5.75%	6.85%
Long Service Leave Post 93 (Lump Sum C)	Payroll tax	5.75%	6.85%
Lump Sum C	Payroll tax	5.75%	6.85%
Lump Sum D	Payroll tax	Nil	Nil
Leave Loading	Payroll tax	5.75%	6.85%
	Workers Compensation	0.2%	0.2%