Deferred Salary Scheme

Version Number

2.0

Implementation Date

9/07/2012

Scope

All state schools

Purpose

​The Deferred Salary Scheme is a flexible workforce management practice allowing employees to defer part of their annual salary over four years. Deferred salary component is then paid to employees during fifth year, while accessing a pre-approved period of sabbatical leave.

Overview

​All permanent teachers may access Deferred Salary Scheme where operationally convenient. Access shall not diminish an employee’s right to access other entitlements such as long service leave or extended special leave without pay.

NOTE: This information is not a substitute for professional financial advice. The Department of Education, Training and Employment advises employees to consult a qualified financial advisor and QSuper regarding individual implications for taxation and superannuation.

Responsibilities

Employee/Participant:

  • notes that the Department requires employees interested in participating in the scheme to consult a qualified financial advisor and QSuper prior to application.
  • completes application form and gains endorsement during application period.
  • forwards application to Regional Office and gains approval.
  • if they believe themselves unfairly treated in the approval process, may request resolution under Directive - Managing Employee Complaints.
  • gains awareness of taxation, superannuation and workers compensation obligations if employed during sabbatical leave.
  • completes the postponement section of the application form requesting to postpone sabbatical year.
  • completes the withdrawal section of the application form advising withdrawal from the scheme.

Principal:

  • considers employee application and provide approval if operationally convenient e.g. continuity and stability of teaching and learning within the school environment can be maintained.
  • ensures appropriate staffing arrangements are made during sabbatical year.
  • notes that the Chief Executive Officer or delegate may recall an officer from leave or postpone commencement of sabbatical leave.

Regional Office:

  • advises employee of application approval or rejection.
  • advises Payroll Services Unit (PSU) of the approval and employee’s participation.

Workforce Recruitment and Employment Branch:

  • Term 3 - prepares and releases advertisement calling for applications, advising closing date and where to access policy and application forms. Advertisement to be published in Term 3 in Education Views, Education Matters and on the Bulletin Board. Communications to be disseminated to Principal Personnel Officers / Workforce Management Advisors for distribution to schools within their district.

Payroll Services Unit:

  • enters details on Human Resource Management Information System.
  • advises employee of the deferred salary arrangement.
  • provides a copy of the deferred salary arrangement to employee’s Regional Office.
  • provides financial statements of deferred monies at completion of each financial year.
  • conducts a reconciliation process to ensure banked monies have been disbursed at end of scheme.

Process

​The step by step process for this procedure is listed by role under Responsibilities.

Online Resources

Review Date

30/04/2014
Attribution CC BY

Deferred Salary Scheme
A flexible workforce management practice allowing employees to defer part of their annual salary over four years. Deferred salary component is then paid to employees during fifth year, while accessing a pre-approved period of sabbatical leave.

Deferred monies
Percentage of employee’s fortnightly salary retained by the department over four years and paid during sabbatical year. No interest will be paid to the employee as a result of department retaining deferred monies on employees’ behalf.

Delegated Officer/Delegate
Position/s delegated authority to approve specific actions or entitlements in accordance with specific human resource delegations.

Superannuable salary
Portion of employees remuneration package on which superannuation contributions are calculated, including base rate of remuneration prescribed by relevant industry award, industrial agreement, or contract of employment, and certain approved allowances including:

  • Higher duties performed continuously for at least 12 months
  • Advanced skills teacher
  • Teacher-in-charge
  • Skill based and permanent allowance paid to educational advisors. Advisors are developing curriculum changes in Wiltshire report.
  • Band 4 allowance
  • Education Officers (Special duties) allowance
  • Salary reduction allowance paid to teachers with reduced salary resulting from cessation of employment with Queensland Police Academy and appointment with Department of Education, Training and Employment.