公共假期加班费率的调整及其影响

澳洲公平工作委员会(FWC)决定下调周日及公共假期的加班费率(Penalty Rates)。

公平工作委员会每四年会对当代行业裁定待遇(Modern Awards)的内容进行审查。而对于加班费率的审查可追溯到2014年。与其相关的听证会、提案及审议活动从2015年起持续进行。这一过程(详情参见AM2014/305 Penalty Rates Case)最终的结果是对以下列行业待遇中周日及公共假期的加班费率进行削减:

2010 服务(常规)行业待遇[MA000009]
2010 已注册持牌俱乐部行业待遇[MA000058]
2010 餐饮行业待遇[MA000119]
2010 快餐行业待遇[MA000003]
2010 常规商品零售行业待遇[MA000004]
2010 美容美发行业待遇[MA000005]
2010 医药行业待遇[MA000012]

改革何时生效?

加班费率的调整目前还未正式生效。公共假期加班费率的削减将从2017年7月1日起开始生效,而其中俱乐部裁定待遇(Club Award)成为特例,将不受此项变更的影响。

周日加班费率的降低,将会从2017年7月1日起开始进行过渡。公平工作委员会指出,会通过逐年调整的方式降至最终的目标幅度。然而,加班费率将如何降低、所需的时间周期有多长,在2017年5月之前还无法得到确切的答案。诚然,事情往往比表面看起来复杂。某些加班费率的调整只会对特定的雇员群体产生影响。以快餐业裁定待遇(Fast Food Industry Award)为例,针对一级雇员(Level 1Employees),全职或兼职的周日加班费率将从150%降至125%,临时工从175%降至150%。而二、三级雇员(Level 2 and Level 3 Employees) 将不受到政策调整的影响。除此之外,在2017年3月下旬,餐饮及快餐行业待遇(Restaurant and Fast Food Awards)中早/晚班的额外补给也将进行小幅调整。该调整并非针对补给的额度,而是工作时间的区间:从午夜至上午7点改为午夜至上午6点。

对于被裁定待遇调整所影响的雇员来说,弄清自己所处的行业裁定类别与等级是非常重要的。尽管现在还不能采取任何应对措施,仍需持续关注5月份最终定案的行业裁定待遇及相关改革政策。

如果您认为加班费率的调整与您目前或未来的财务状况相关,并希望与我们的资深会计师进行咨询商谈,可通过电子邮件联系佳信会计(Fortis Accounting Partners): info@exemplary-financial.flywheelsites.com, 或致电02 9267 0108。

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