First State Superannuation Regulation 2013 (NSW)

1Name of Regulation

This Regulation is the First State Superannuation Regulation 2013.

2Commencement

This Regulation commences on 1 September 2013 and is required to be published on the NSW legislation website.

Note—

This Regulation replaces the First State Superannuation Regulation 2008 which is repealed on 1 September 2013 by section 10 (2) of the Subordinate Legislation Act 1989.

3Definition(1)

In this Regulation:

the Act means the First State Superannuation Act 1992.

(2)

Notes included in this Regulation do not form part of this Regulation.

4Allowances and payments included as salary and wages(1)

For the purposes of section 4 (1) (a) (iii) of the Act, the following payments are prescribed:

• (a)

  payments for maternity leave,

• (b)

  payments for parental leave other than payments required to be made under the Paid Parental Leave Act 2010 of the Commonwealth,

• (c)

  payments for adoption leave,

• (d)

  weekly workers compensation payments.

(2)

The weekly workers compensation payments to be treated as salary for the purposes of section 4 (1) (a) (iii) of the Act do not include any amount by which the aggregate of:

• (a)

  the weekly workers compensation paid to an injured employee, and

• (b)

  the salary actually paid to that employee while partially incapacitated,

exceeds the salary that the employee would probably have been earning but for the injury (assuming the employee had continued to be employed in the same or some comparable employment).

(3)

For the purposes of section 4 (1) (a) (iv) of the Act, all non-cash employment benefits provided by an employer to an employee that attract compulsory employer superannuation contributions under an industrial award applicable to the employee are prescribed employment benefits.

(4)

In this clause:

weekly workers compensation payments, in relation to an employee, means weekly payments of compensation under the Workers Compensation Act 1987 (or the provisions of the Workers’ Compensation Act 1926 as applied by that Act) payable to the employee because the employee is partially incapacitated for work through injury.

5Exempted employment(1)

The following employment is prescribed for the purposes of section 8 (5) (a) of the Act:

• (a)

  employment as an election official under the Parliamentary Electorates and Elections Act 1912 or as an electoral official under the Local Government Act 1993 (but only if the person’s appointment under the Act concerned is limited to employment at a polling place on a polling day for an election conducted under that Act),

• (b)

  employment in the Public Service to enable the Board of Studies, Teaching and Educational Standards to exercise its functions.

(2)

In this clause:

polling day means the day on which an election under the Parliamentary Electorates and Elections Act 1912 or the Local Government Act 1993 is conducted.

polling place means a place appointed by the Electoral Commissioner to be a polling place for the purpose of taking a poll at an election under the Parliamentary Electorates and Elections Act 1912 or the Local Government Act 1993.

5ACompulsory employer contributions—salary contribution percentage

For the purposes of section 8 (2A) of the Act, the following periods and percentages are prescribed to replace, or in addition to, those in the table to section 8 (2) of the Act:

Year starting on 1 July 2015	9.5
Year starting on 1 July 2016	9.5
Year starting on 1 July 2017	9.5
Year starting on 1 July 2018	9.5
Year starting on 1 July 2019	9.5
Year starting on 1 July 2020	9.5
Year starting on 1 July 2021	10
Year starting on 1 July 2022	10.5
Year starting on 1 July 2023	11
Year starting on 1 July 2024	11.5
Year starting on or after 1 July 2025	12

6Saving

Any act, matter or thing that, immediately before the repeal of the First State Superannuation Regulation 2008, had effect under that Regulation continues to have effect under this Regulation.