November 12 - 16 Strike Deduction, SUE Reports and Payslips

For Pay Period 201918 (pay day Dec 4), Education Payroll will automatically process strike deductions based on the information supplied in the Industrial Action Spreadsheet that was returned by schools. The method for how the deductions have been calculated, how they will be processed, and how they will appear on SUE reports and Payslips are outlined below, with examples.

How is Strike Deduction calculated for Employees?

All teachers have their annual salary and allowances broken down into an hourly rate over a 40 hour week (annual rate divided by 365 for the daily rate, then divided by 8 for the hourly rate).

Full-time teachers will have 8 hours deducted.

Schools have told Education Payroll how many hours their part-time teachers would normally have worked during the duration of the strike, and only those hours will be deducted.

Will Part-Time Employees be processed via Leave Booking or Timesheet?

Part-time employees who do not hold an allowance who strike for less than (or equal) to their flattened hours can be processed via leave booking. Those that strike for greater than their flattened hours or who hold an allowance will be processed via timesheet.

Leave Booking example:

An employee with an FTE of 40% who normally works for 2 hours on the day of strike will have the following calculation:

Flattened hours = FTE * 8

= 40% * 8

= 3.2

Strike hours = 2 (Strike hours less than flattened hours so processed via leave booking)

Leave booking = Strike Hours / Flattened Hours

= 2 / 3.2

= 0.625 day booking

Part-time employee strikes for 2 Hours

Daily Salary

208.079

Hourly Rate

26.00993

FTTE

40%

Strike Hours

2

Normal Pay

83.23178

Daily Salary * FTE

Strike Cost

52.01986

Hourly Rate * Strike Cost

Net Pay based on above

31.21192

Normal Pay - Strike Cost


Timesheet example:

An employee with an FTE of 20% who normally works for 2 hours on the day of strike will have the following calculation:

Flattened hours = FTE * 8

= 20% * 8

= 1.6

Strike hours = 2 (Strike hours greater than flattened hours so processed via timesheet)

Strike Cost = Hourly Rate * Strike Hours

= $21.893 * 2

= $43.787

This will be processed as the amount on the timesheet with units as -1.

Timesheets will be created for each GL String an employee has - including all of their allowances. If an employee has for example 5 different GL strings across their salary and allowances then there will be 5 timesheet records created to process the Strike and apportion it correctly.

Part-time employee strikes for 2 Hours

Daily Salary

175.148

Hourly Rate

21.8935

FTTE

20%

Strike Hours

2

Normal Pay

35.0296

Daily Salary * FTE

Strike Cost

43.787

Hourly Rate * Strike Cost

Net Pay based on above

-8.7574

Normal Pay - Strike Cost


How will Strike Deduction appear on Payslips and SUE reports?

The above deduction methods will be displayed differently within Payslips and SUE Reports. These are explained below.

Payslip examples:

Example 1 - Full-Time Teacher

An example of a payslip for a full-time employee who participated in the strike is shown below, where the employee does not receive any pay for 15 November.


Example 2 - Part-Time Teacher where Strike Hours is less than Average Hours

In the example below, the Return provided by the school specified that the employee's Strike hours as 3.

For fortnightly pay purposes the employee has been set up at FTTE of 40%. This equates to 3.2 hours (8 hours * 40%).

Therefore, a partial leave booking will be processed and the payslip will be displayed as follows:



Example 3 - Part-Time Teacher where Strike Hours is greater than Average Hours

In the example below, the Return provided by the school specified that the employee's Strike hours as 5.

For fortnightly pay purposes the employee has been set up at FTTE of 60%. This equates to 4.8 hours (8 hours * 60%).

As the employee's Strike Hours are greater than the average hours, a deduction to salary has been processed. Where the employee has multiple funding sources, multiple adjustments are required. This results in multiple deductions as below.



PLEASE NOTE: The timesheet deductions incorrectly inflates the strike days. This is repeated for each Funding adjustment made.

The deductions for Strike still remains correct as calculated as follows:

5 Hours for funding at 71% = (71,891 Annual Salary /365 days) / 8 hours per day * 5 hours Strike * 71% = 87.40

5 Hours for funding at 29% = (71,891 Annual Salary /365 days) / 8 hours per day * 5 hours Strike *29% = 35.70

SUE Report examples:

Example 1 - Full-Time Teacher

SUE report extract in respect of a full-time employee on strike:


Example 2 - Part-Time Teacher where Strike Hours is less than Average Hours

SUE report extract in respect of a part-time employee where Strike Hours are less than average work hours:


Example 3 - Part-Time Teacher where Strike Hours is greater than Average Hours

SUE report extract in respect of a part-time employee where Strike Hours are greater than average work hours is below.

The multiple adjustments results in the incorrect display of Units, even though the $ deduction amount remains correct.