Motor vehicle allowances (policy & procedure)

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1 Motor vehicle allowances (policy & procedure) Objective The purpose of this policy and procedure is to specify the conditions and entitlement of commission officers for payment of motor vehicle allowances. Definitions For the purposes of this policy and procedure the following definitions apply: Term Executive vehicle allowance (EVA) Relevant decision maker SES officer The Act Definition The maximum annual motor vehicle allowance determined by the Public Service Commission Chief Executive. The EVA forms part of the SES officer s remuneration package The incumbent of a position with the authority to make the specific decision, as cited in the CCC s HR Decision Making Framework Senior executive officers appointed under the same/similar conditions as the Queensland Government Executive Service the Crime and Corruption Act 2001, unless otherwise stipulated. Application This policy and procedure applies to all commission officers, excluding: Chairman Deputy Chairman Ordinary Commissioners Chief Executive Officer Sessional Commissioners Police officers seconded under s.255(2)(b) of the Act Agents engaged under s256 of the Act. Policy statement The Commission is committed to providing access to motor vehicle allowances that are generally consistent with entitlements provided to other public sector employees. The Commission has taken into consideration entitlements of employees of the Queensland Public Service. Transparency and accountability are of critical importance in the payment of Commission funds. This policy and procedure reflects the level of documentation and authorisation required to withstand scrutiny by both internal and external audit. Ver 4 February 2015 PUBLIC 1

Definitions For the purposes of this policy and procedure the following definitions apply: Term Executive vehicle allowance (EVA) Relevant decision maker SES officer The Act Definition The maximum

2 Procedure 1. Executive vehicle allowance SES officers will be provided with an executive vehicle allowance (EVA) as part of their remuneration package, subject to the following conditions: The allowance will be included in their regular fortnightly pay, but will not be recognised for the purposes of superannuation, annual leave loading or service or separation payments under a contract of employment (excluding the payout of any accrued recreation or long service leave). Officers are not permitted to use a CCC-leased motor vehicle to travel to and from work, or to garage a CCC-leased motor vehicle overnight at their private residence. Officers will not be eligible for payment of a motor vehicle allowance under this policy and procedure if they use their private motor vehicle for official business purposes. Officers are entitled to an official parking bay for their private motor vehicle under the Car parking at Green Square policy and procedure. If officers take leave on half pay, the EVA will be on half pay. If officers take leave without pay, they will not receive the EVA for the duration of the unpaid leave. Non-SES officers performing higher duties in an SES role will be paid the maximum EVA as part of their remuneration package value at the approved pay point. 2. Authorisation to use a private motor vehicle The use of a private motor vehicle for official purposes must be authorised in advance by the relevant decision maker. 3. Insurance The private motor vehicle used by the commission officer is to be covered by either a comprehensive motor vehicle insurance policy or a third party property damage insurance policy. The commission officer must produce evidence that the insurance policy has been endorsed to indemnify the Queensland Government against certain liabilities at law. This is a standard endorsement available on request from all insurance companies. The policy does not require the actual words Queensland Government, the word employer will suffice. The Commission will refund any costs incurred in obtaining this endorsement. 4. Travel between Commission and commission officer s residence The motor vehicle allowance is not payable for the distance travelled from a commission officer s residence to the Commission premises and return, except in cases where a commission officer is recalled to duty. 5. Circumstances where a motor vehicle allowance applies Ver 4 February 2015 PUBLIC 2

included in their regular fortnightly pay, but will not be recognised for the purposes of superannuation, annual leave loading or service or separation payments under a contract of employment

3 5.1 Official duty Commission officers required to use their private motor vehicles while performing official duty in the following situations will be paid the appropriate rate prescribed in Table A commission officer not absent from Commission premises overnight who is required to commute daily to an alternative workplace Payment of the appropriate allowance will be made for the additional distance travelled between the commission officer s residence and the alternative workplace. No allowance is payable where the distance between the commission officer s residence and the alternative workplace is less than the distance between the commission officer s residence and Commission premises A commission officer absent from Commission premises overnight who is required to travel from either Commission premises or their residence to an alternative workplace Payment of the appropriate allowance will be made for the forward and return journey and between locations where official duty is performed at more than one alternative workplace A commission officer instructed to be available on call outside ordinary hours of duty and who is recalled to duty after completing ordinary hours The Commission will meet the cost of transport to and from the Commission premises or pay the commission officer an allowance for the use of their private motor vehicle. The allowance will not exceed 37.5 cents per kilometre for automobiles and 15.0 cents per kilometre for motorcycles. NOTE: See On call allowance policy and procedure for more information about on call allowances, and Overtime and TOIL policy and procedure for more information on recall to duty. 5.2 Attendance at courses, seminars, etc. A commission officer required to use their private motor vehicle to attend a course, seminar, conference etc as an official representative will be paid the appropriate rate prescribed in Table 1 for the additional distance travelled between the commission officer s residence and the place of attendance. No allowance is payable where the distance between the commission officer s residence and the place of attendance is less than the distance between the commission officer s residence and the commission officer s normal work premises. 6. Motor vehicle allowance calculation A commission officer required to use their private motor vehicle for official purposes will be paid the appropriate rate prescribed in Table 1. Table 1 Allowance rates Category of vehicle Amount (cents per km) Automobiles: 1600cc and less 63.0 Ver 4 February 2015 PUBLIC 3

additional distance travelled between the commission officer s residence and the alternative workplace.

4 1601cc to 2600cc cc and over 75.0 Automobiles rotary engine: 800cc and less cc to 1300cc cc and over 75.0 Motorcycles: 250cc and under 25.2 Over 250cc 30.0 Note: cc means cubic centimetres. 7. Commission officers who choose to use their private motor vehicles Where the approved means of travel is other than the use of a commission officer s private motor vehicle, and the commission officer: requests it, and is granted permission to use their private motor vehicle instead of the approved means of travel, payment of a motor vehicle allowance will be at the discretion of the relevant decision maker. The allowance will not exceed 37.5 cents per kilometre for automobiles and 15.0 cents per kilometre for motorcycles, provided that the allowance paid will not exceed the costs associated with the approved means of travel. 8. Vehicles on novated leases Commission officers with vehicles on novated leases are eligible to claim motor vehicle allowances under this policy and procedure. The allowances are paid via the payroll system and are included in the gross salary reported on the commission officer s payment summary. Commission officers with vehicles on novated leases should consider seeking independent advice on taxation issues that may arise from claiming motor vehicle allowances. A novated lease vehicle is technically the employer s car. Therefore it can be expected that commission officers would be unable to claim a tax deduction on their personal tax income for business travel undertaken in a car that is subject to a novated lease. Commission officers who are party to a novated lease arrangement that is subject to a claim for a motor vehicle allowance must clearly identify on the claim form that the claim relates to a novated lease vehicle. 9. Payment of claims Commission officers must submit claims approved by the relevant decision maker for payment of expenses or allowances on the Motor Vehicle Allowance Claim form to Human Resources. Ver 4 February 2015 PUBLIC 4

Commission officers who choose to use their private motor vehicles Where the approved means of travel is other than the use of a commission officer s private motor vehicle, and the commission

5 10. Time limit for claims A claim made pursuant to this policy and procedure will not, without the approval of the relevant decision maker, be considered for payment unless it is submitted within 3 months from the date of the conclusion of the circumstances in respect of which the claim is submitted. Legislative reference Crime and Corruption Act 2001 Other references Car parking at Green Square policy and procedure On call allowances policy and procedure Overtime and TOIL policy and procedure Motor vehicles policy Use of motor vehicles procedure Review triggers February This policy and procedure will remain in effect until updated, superseded or declared obsolete. Metadata Policy & Procedure Owner/Point of Contact: Author position: Approver s position: Human Resources Human Resources Manager Chief Executive Officer Date Approved: December 2013 Interim Review Date: 11 February 2015 Policy & Procedure Review Date: 1 February 2016 Document reference No: Key Words: AD / HR AD / Corp Gov Motor vehicle; remuneration; allowance; novated; lease; SES officer Ver 4 February 2015 PUBLIC 5

Legislative reference Crime and Corruption Act 2001 Other references Car parking at Green Square policy and procedure On call allowances policy and procedure Overtime and TOIL policy and procedure

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