Leave of absence without pay where basic contributions are of 0%
51AA Leave of absence without pay where basic contributions are of 0%
This section applies to a person if:
the person is, or at any time has been, an eligible employee; and
the person, while an eligible employee, has been on leave of absence without pay for a period of more than 12 weeks; and
paragraph 51(2)(b), (d), (da), (f) or (g) applies in respect of the period; and
the person has (whether before or after the period of leave began) made an election under subsection 46(2) (contributions of 0%) that is in force.
Despite the election made under subsection 46(2), the person is required to make contributions, on each contribution day occurring during the period of leave, of the amount that is payable under subsection 46(1).
Subsection 46(1) requires a person to pay 5% of his or her fortnightly rate of salary. However, the person would be permitted to make contributions of 0% after the period of leave ends (without making a further election).
For the purposes of this section, an eligible employee is taken to have been on leave of absence without pay for a period of more than 12 weeks if:
the employee has been on leave of absence without pay for a period of less than 12 weeks; but
the employee is expected to be on leave of absence without pay for a period of more than 12 weeks.
The regulations may modify the operation of this section in relation to:
a person to whom this section applies; or
a prescribed class of such persons.
This provision refers to the regulations (prescribed class
). Made under this Act:
- Superannuation (CSS) (Involuntary Retirement) Regulations · under s 168
- Superannuation (CSS) (Productivity Contributions) Regulations 2002 · under s 168
- Superannuation (CSS) Deferred Benefits Regulations 1979 · under s 168
46 more instruments made under this Act are listed on the Act’s overview.
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