Fair Work Regulations 2009

For the purposes of subsection 333F(2) of the Act, the high income threshold for that year for an employee (the engaged employee) mentioned in paragraph 333F(2)(a) or (b) of the Act is taken to be the amount worked out under subregulation (2).

The amount is to be worked out as follows:

begin with the number of hours that, under the terms of the contract mentioned in subsection 333F(2) of the Act, the engaged employee is required to work in that year;

divide that number of hours by the number of hours that a full‑time employee would work in that year (rounding to 3 decimal places, and rounding up if the fourth decimal place is 5 or more);

multiply the result of paragraph (b) by the high income threshold, for the financial year in which the contract is entered into, worked out under regulation 2.13.

A number of hours referred to in paragraph (2)(a) or (b) may include a part of an hour.

For the purposes of paragraph (2)(b), assume the number of hours that a full‑time employee would work is:

if an enterprise agreement or a modern award applies to the engaged employee at the time the contract is entered into—the number of hours that a full‑time employee is required to work under the enterprise agreement or modern award; or

if paragraph (a) does not apply—the number of hours of work of any other full‑time employees of the employer employed in the same position as (or in a position that is comparable to) the position of the engaged employee; or

if the number of hours cannot be worked out under paragraph (a) or (b)—38 hours per week.