On-Costs

Oncosts associated with Salaries

NSW Oncosts
(effective date 01/01/2021)
 Non -Casuals      Casuals 
With contributory super
Employer Contribution for Super 17.00% 9.50%
Payroll Tax on salaries & allowances 4.85% 4.85%
Payroll Tax on Super (17.00% × 4.85% or 9.50% × 4.85%)           0.82% 0.46%
Workers Compensation 0.20% 0.20%
Provision for Long Service Leave 4.50%  
Leave Loading 1.34%  
NSW Total 28.71% 15.01%


ACT Oncosts
(effective date 01/01/2021)
 Non -Casuals Casuals        
With contributory super
Employer Contribution for Super 17.00% 9.50%
Payroll Tax on salaries & allowances 6.85% 6.85%
Payroll Tax on Super (17.00% × 6.85% or 9.50% × 6.85%)           1.16% 0.65%
Workers Compensation 0.20% 0.20%
Provision for Long Service Leave 4.50%  
Leave Loading 1.34%  
ACT Total 31.05% 17.20%


For Information relating to the Annual Leave Provision-please refer to link or contact your Management Accountant.

A Payroll Tax of 4.85% is applicable to employer superannuation contributions payable by the Faculty/School/Division.

Oncosts for Termination Payments

 
Oncost
   UNSW
 
 
1/07/2020
Annual Leave
Payroll Tax + Workers Compensation
4.85% + 0.2%
Long Service Leave Pre 78 (Lump Sum B)
Payroll Tax + Workers Compensation
4.85% + 0.2%
Long Service Leave Pre 93 (Lump Sum A)
Payroll Tax + Workers Compensation
4.85% + 0.2%
Long Service Leave Post 93 (Lump Sum C)
Payroll Tax + Workers Compensation
4.85% + 0.2%
Leave Loading Payroll Tax + Workers Compensation 4.85% + 0.2%
Lump Sum C
Payroll Tax only
4.85%
Lump Sum D
Payroll Tax + Workers Compensation
Nil for both

Superannuation

New rates for compulsory super payments

Start  Date Super guarantee rate
1 July 2014 9.5%
1 July 2021 10%
1 July 2022 10.50%
1 July 2023 11%
1 July 2024 11.5%
1 July 2025 12%

Further Information of assistance:

REF: UNSW Professional Staff EBA Agreement 2018.
13.0 Superannuation (i) (d) or contact your Human Resources Consultant if further information is required.