Special Charging Arrangements
Active: December 2011 onwards
Principal salary charge
Special charging arrangements apply for the principal position in the Student Resource Package (SRP) to ensure that the cost of the movement of principals’ salaries within classification scales is one that is not borne by schools. This is achieved by ensuring the principal salary charge is consistent with the system of funding, as explained below.
Funding for the principal’s salary
Funding for the principal’s position is incorporated into the SRP formulae through the per-student rates and the enrollment-linked base.
Charging for the principal’s salary
The principal’s salary will be charged to the school according to the formulae below for primary, secondary and pri-sec schools. In this way, the charge for the principal’s salary is aligned with the amount effectively funded into the overall SRP model.
2012 - Charging for the principal's salary
The principal's salary will be charged to the school according to the formulae below for primary, secondary and pri-sec schools. In this way, the charge for the principal's salary is aligned with the amount effectively funded into the overall SRP model.
| Base ($) | Per Student ($) | Enrolment cap | |
|---|---|---|---|
| Primary | 100,781 | 65.77 | 536 |
| Secondary | 116,098 | 26.04 | 1,148 |
| Pri-Sec | 119,239 | 26.66 | 631 |
For previous rates, see: 2011 Managing the Budge Archived Rates.
Variation with principal’s actual salary
The principal’s actual salary may vary within the classification scale, consistent with the provisions of the Victorian Government Schools Agreement 2008. Consequently, this salary may be different to the salary charge to the school. As a result, a principal salary adjustment (plus or minus) is incorporated fortnightly within a schools’ SRP Management Report to amend the principal’s charge, so that the cost to the school equates with the funding actually provided as per the formulae above.
Salary on-costs
Funds are included in the SRP to meet salary on-costs associated with the payment of salaries and allowances on the central payroll. These on-costs comprise payroll tax and superannuation. This funding is not separately itemised within the SRP.
Superannuation
Superannuation is charged at a deemed rate based on the total credit allocations in the SRP. The deemed rate is referenced to the total funding allocation in the SRP for superannuation. In this way, superannuation is cost-neutral for schools. With the exception of superannuation on salary deficits which will appear as an Additional Super component on a school's SRP Management Report.
| Year | Superanuation Rate |
|---|---|
| 2012 | 8.5% |
Additional superannuation
When a school's actual superannuation cost exceeds the amount charged as superannuation, an Additional Super charge is levied for the difference.
Payroll tax
Payroll tax is charged based on total salaries expenditure.
| Year | Payroll Tax Rate |
|---|---|
| 2012 | 4.9% |
Sabbatical leave
The participation of teachers in the sabbatical leave scheme is cost neutral to the SRP over the period of the scheme.
Teachers participating in the scheme are charged to the SRP during their four-year work period at 100 per cent of the salary at their relevant classification. The charge comprises the teacher’s salary of 80 per cent and a Sabbatical Leave Provision charge for the remaining 20 per cent. During the sabbatical leave period, the teacher is charged outside the SRP, therefore providing funds to schools to employ relief if required.
Travel allowance
Extract from HRM Online Newsletter, Issue 06-2011:
The Australian Taxation Office requires that all reimbursement of travel expenses for employees (e.g. private motor car usage, including SSSO travel reimbursement) must be included on an employee’s Payment Summary. This change will enable DEECD to meet its legislative obligation for reporting these payments on the PAYG statement.
To enable this to occur for the next financial year, all reimbursements for travel expenses paid after 1 July 2011 must be recorded on eduPay. eduPay has been updated to allow access to the relevant Positive Input element to record these payments. Reimbursement of travel expenses is no longer to be paid through CASES21.
Travel Allowance in the SRP
Travel Allowance will be charged to schools as a deduction against the schools cash line, this can be reviewed throughout the year on the school's Budget Management and Cash reports.