Clause 27.6 of the Nurses and Midwives (Victorian Health Services) (Single Interest Employers) Enterprise Agreement 2020–2024 (EBA) provides for superannuation contributions during periods of both paid and unpaid parental leave taken after 1 July 2021.
It became apparent to ANMF in late 2022 that there were delays by employers in implementing this new entitlement. It has since been implemented.
ANMF (Vic Branch) raised our concerns about this with employers and their representatives. In addition to ensuring that it was implemented promptly, and effective from 1 July 2021, we also sought employers make an additional superannuation contribution to compensate for that delay.
We reached agreement that employers will make an additional contribution reflecting 10% interest on the late payment. The method used reflects the ATO approach to late contributions of statutory superannuation.
You will be affected by this if:
- you are employed under the above EBA; and
- you took unpaid parental leave after 1 July 2021; and
- your superannuation payments were not made within 28 days of the end of each quarter (e.g., you were already on unpaid parental leave as at 1 July 2021 and your payment was not made by 28 days after 1 October 2021)
The late payment penalty is applied to the late payment amount. Example (using $700 as the amount of superannuation not paid):
| Super | 10% | Period | Total |
|
Quarter 1 – 1 July to 30 September 2021
|
|||
| $700 | $70 | 52/52 weeks | $70 |
|
Quarter 2 – 1 October to 31 December 2021
|
|||
| $700 | $70 | 39/52 weeks | $52.79 |
|
Quarter 3 – 1 January to 31 March 2022
|
|||
| $700 | $70 | 26/52 weeks | $35 |
|
Quarter 4 – 1 April to 30 June 2022
|
|||
| $700 | $70 | 0 weeks (not late) |
*0
|
| TOTAL | $157.59 |
Put another way, the calculation applies the following formula:
(Amount owed per quarter) x 0.1 (interest) x the number of weeks owed, divided by 52.
To implement that additional payment, an employer may seek your written agreement in what is called a Deed of Release. We have reached agreement on what that Deed of Release will state. View an example template of this. Alternatively, your employer may be satisfied with a Deed with the ANMF in similar terms.
Once the Deed of Release is signed the additional contribution will then be made within 14 days.
If you wish to seek advice regarding the meaning and effect of the Deed of Release, contact ANMF via records@anmfvic.asn.au
