GOVERNMENT OFFICERS (SOCIAL TRAINERS) AWARD 1988

WESTERN AUSTRALIAN INDUSTRIAL RELATIONS COMMISSION

PARTIES Disability Services Commission

-and-

THE CIVIL SERVICE ASSOCIAtion of western australia incorporated

CORAM PUBLIC SERVICE ARBITRATOR

 COMMISSIONER P E SCOTT

DATE TUESday, 26 September 2006

FILE NO P 35 OF 2006

CITATION NO. 2006 WAIRC 05490

Result Award varied

Order

HAVING heard Mr G Wibrow on behalf of the Disability Services Commission and Mr M Finnegan on behalf of the Civil Service Association of Western Australia Incorporated, and by consent, the Public Service Arbitrator, pursuant to the powers conferred under the Industrial Relations Act 1979, hereby orders:

THAT the Government Officers (Social Trainers) Award 1988 (No. PSAA 20 of 1985) be varied in accordance with the following Schedule and that such variation shall have effect from the beginning of the first pay period commencing on or after the 21st day of September 2006.

Commissioner P E Scott

PUBLIC SERVICE ARBITRATOR

SCHEDULE

1. Clause 2. – Arrangement:  Delete “12. Purchased Leave 48/52 Salary Arrangement” and insert the following in lieu thereof:

12. Purchased Leave 44/52 Salary Arrangement

2. Clause 6. – Definitions:  Delete this clause and insert the following in lieu thereof:

In this Award, the following expressions shall have the following meaning:-

"Accrued Day(s) Off" means the paid day's off accruing to an employee resulting from an entitlement to the 38 hour week as prescribed in Clause 17. - Hours of this Award.

"Casual Employee" means an employee engaged by the hour for a period not exceeding one calendar month in any period of engagement, as determined by the Employer.

"Client Assistant" means an employee who is appointed by the Employer to work in conjunction with Social Trainers and in accordance with well defined practices and procedures, and on appointment is to undertake to complete a course, as determined by the Employer, in both theoretical and practical components of their role.

"De Facto Partner" means a relationship (other than a legal marriage) between two persons who live together in a 'marriage-like' relationship and includes same sex partners.

“Employee” means a Government Officer within the meaning of the Industrial Relations Act 1979.

"Employer" shall mean the Director General of the Disability Services Commission.

"Metropolitan Area" means that area within a radius of fifty (50) kilometres from the Perth City Railway Station.

"Partner" means either spouse or de facto partner.

"Senior Social Trainer" means a Social Trainer who is appointed or promoted to a position designated as such by the Employer and is subordinate to a Social Trainer Supervisor provided that the minimum qualifications for appointment as a Senior Social Trainer will be the Certificate IV in Community Services (Disability Work) or equivalent.

"Senior Staff Educator" means a Social Trainer who:

(a) is engaged in co-ordinating the training of employees and the supervision of Staff Educators employed under this Award;

(b) is designated as such by the Employer;

(c) has completed the Certificate IV in Community Services (Disability Work) or equivalent; and

(d) has not less than two years experience as an appointed Social Trainer.

"Social Trainer" means:

(a) an employee who has completed not less than one year's continuous service as a Trainee Social Trainer, and who has the Certificate IV in Community Services (Disability Work) or equivalent and has made satisfactory progress on their Performance Development Program; or

(b) an employee who has completed Certificate IV in Community Services (Disability Work) or equivalent prior to employment has not less than six months continuous service as a Trainee Social Trainer and has made satisfactory progress on their Performance Development Program.

"Social Trainer Supervisors" means a Social Trainer who is appointed or promoted to a position designated as such by the Employer provided that the minimum qualifications for appointment as a Social Trainer Supervisor/Supervising Social Trainer will be the Certificate IV in Community Services (Disability Work) or equivalent.

"Spouse" means a person who is lawfully married to that person.

"Staff Educator" means a Social Trainer who:

(a) is engaged in the training of employees employed under this Award;

(b) is designated as such by the Employer;

(c) has completed the Certificate IV in Community Services (Disability Work) or equivalent; and

(d) has not less than two years experience working as an appointed Social Trainer.

"Trainee Social Trainer" means an employee who has undertaken to complete Certificate IV in Community Services (Disability Work) to qualify as a Social Trainer.

"Union" means the Civil Service Association of Western Australia Incorporated (the Association).

3. Clause 10. – Casual Employment:

 A. Delete subclause (4)(a) of this clause and insert the following in lieu thereof:

(a) The provisions of clauses 22, 23, 24, 25, 26, 27, 28, 29, 30, 36, 37, and 38 shall not apply to casual employees, with the exception of access to unpaid carer’s leave.

 B. Directly after subclause (4) of this clause and insert new subclause (5) as follows:

(5)  Caring Responsibilities

(a) Subject to the evidentiary and notice requirements in Clause 26 – Carers Leave a casual employee shall be entitled to not be available to attend work or to leave work if they need to care for members of their immediate family or household who are sick and require care and support, or who require care due to an unexpected emergency, or the birth of a child.

(b) The employer and the casual employee shall agree on the period for which the casual employee will be entitled to not be available to attend work.  In the absence of agreement, the employee is entitled to not be available to attend work for up to 48 hours (ie two days) per occasion.  The casual employee is not entitled to any payment for the period of non-attendance.

(c) An employer must not fail to re-engage a casual employee because the casual employee accessed the entitlements provided for in this subclause.  The rights of an employer to engage or not engage a casual employee are otherwise not affected.

4. Clause 12. - Purchased Leave 48/52 Salary Arrangement:  Delete this number, title and clause and insert new number, title and clause as follows:

12. - PURCHASED LEAVE 44/52 SALARY ARRANGEMENT

(1) The employer and an employee may agree to enter into an arrangement whereby the employee can purchase up to eight (8) weeks additional leave. 

(2) The employer will assess each application for a 44/52 salary arrangement on its merits and give consideration to the personal circumstances of the employee seeking the arrangement.

(3) Where an employee is applying for purchased leave of between five (5) and eight (8) weeks the employer will give priority access to those employees with carer responsibilities.

(4) Access to this entitlement will be subject to the employee having satisfied the agency’s accrued leave management policy.

(5) The employee can agree to take a reduced salary spread over the 52 weeks of the year and receive the following amounts of purchased leave:

(6) The purchased leave will not be able to be accrued.  The employee is to be entitled to pay in lieu of the purchased leave not taken.  In the event that the employee is unable to take such purchased leave, his/her salary will be adjusted on the last pay period in January to take account of the fact that time worked during the year was not included in the salary.

(7) Where an employee who is in receipt of an allowance provided for in Clause 16. - Higher Duties Allowance of the Award proceeds on any period of purchased leave the employee shall not be entitled to receive payment of the allowance for any period of purchased leave.

(8) In the event that a part time employee’s ordinary working hours are varied during the year, the salary paid for such leave taken will be adjusted on the last pay in January to take into account any variations to the employee’s ordinary working hours during the previous year.

5. Clause 13. - Purchased Leave - Deferred Salary Arrangement:  Directly after subclause (6) of this clause insert new subclause (7) as follows:

Variation of the Arrangements

(7) As an alternative to subclause (5) of this clause, and only by mutual agreement of the employer and the employee, the provisions of the deferred arrangement may be varied subject to the following:

(a) the term of the arrangement will not extend beyond that contemplated by this clause,

(b) the variation will not result in any consequential monetary or related gain or loss to either the employer or the employee, and

(c) the percentage of salary to apply during the 12 months leave as specified in subclause 3 of this clause will be calculated as 80% of the average ordinary prescribed hours worked over the previous four years.

6. Clause 22. – Annual Leave:

 A. Delete subclause (2) of this clause and insert the following in lieu thereof:

(2) Entitlement

(a) Each employee is entitled to four weeks paid leave for each year of service.  Annual leave shall be calculated on a calendar year basis commencing on January 1 in each year.

(b) To assist employees in balancing their work and family responsibilities, an employee may elect, with the consent of the employer, to accrue and carry forward a maximum of two years annual leave from the date of the entitlement.

(c) An employee employed on a fixed term contract for a period greater than 12 months, shall be credited with the same entitlement as a permanent employee.  An employee employed on a fixed term contract or on a part-time basis for a period less than 12 months, shall be credited with the same entitlement on a pro-rata basis for the period of the contract.

(d) On written application, an employee shall be paid salary in advance when proceeding on annual leave.

(e) The provisions of this clause do not apply to casual employees.

 B. Delete subclause (9) of this clause and insert the following in lieu thereof:

(9) Subject to paragraph (2)(b) of this clause, the employer may direct an employee to take accrued annual leave and may determine the date on which such leave shall commence.  Should the employee not comply with the direction, disciplinary action may be taken against the employee.

7. Clause 24. – Long Service Leave:  Delete this clause and insert the following in lieu thereof:

(1) Each employee who has completed:

(a) A period of 7 years of continuous service shall be entitled to 13 weeks of long service in a permanent and/or fixed term contract capacity; or

(b) 10 years of continuous service in a temporary capacity;

shall be entitled to 13 weeks of long service leave on full pay.

(2) Employees may by agreement with their employer, clear any accrued entitlement to long service leave in minimum periods of one (1) day.

(3) Each employee is entitled to an additional 13 weeks of long service leave on full pay for each subsequent period of 7 years of continuous service.

(4) A part-time employee shall have the same entitlement to long service leave, as full time employees however payment made during such periods of long service leave shall be adjusted according to the hours worked by the employee during that accrual period.

(5) For the purpose of determining an employee's long service leave entitlement, the expression "continuous service" includes any period during which the employee is absent on full pay or part pay from duties but does not include:

(a) any period exceeding two weeks during which the employee is absent on leave without pay or unpaid parental leave, except where leave without pay is approved for the purpose of fulfilling an obligation by the Government of Western Australia to provide staff for a particular assignment external to the Public Sector of Western Australia;

(b) any period during which an employee is taking long service leave entitlement or any portion thereof except in the case of subclause (10) when the period excised will equate to a full entitlement of 13 weeks;

(c) any service by an employee who resigns, is dismissed or whose services are otherwise terminated other than service prior to such resignation, dismissal or termination when that prior service has actually entitled the employee to the long service leave under this clause;

(d) any period of service that was taken into account in ascertaining the amount of a lump sum payment in lieu of long service leave; or

(e) any service of a Cadet whilst undertaking full time studies.

(6) A long service leave entitlement, which fell due prior to March 16, 1988, amounted to three months.  A long service leave entitlement, which falls due on or after that date, shall amount to thirteen weeks.

(7) Any Public Holiday or days in lieu of the repealed public service holidays occurring during an employees absence on long service leave shall be deemed to be a portion of the long service leave and extra days in lieu thereof shall not be granted.

(8) The Employer may direct an employee to take accrued long service leave and may determine the date on which such leave shall commence.  Should the employee not comply with the direction, disciplinary action may be taken against the employee.

(9) An employee who has elected to retire at or over the age of 55 years and who will complete not less than 12 months continuous service before the date of retirement may take application to the Employer to take pro-rata long service leave before the date of retirement, based on continuous service of a lesser period than that prescribed by this clause for a long service entitlement.

(10) Compaction of leave

(a) An employee who, during an accrual period was subject to variations in ordinary working hours or whose ordinary working hours during the accrual period are less than the employee's ordinary working hours at the time of commencement of long service leave, may elect to take a lesser period of long service leave calculated by converting the average ordinary working hours during the accrual period to the equivalent ordinary hours at the time of commencement of long service leave.

(b) Notwithstanding subclause (5) of this clause, an employee who has elected to compact an accrued entitlement to long service leave in accordance with paragraph (10)(a) of this clause, shall only take such leave in any period on full pay, and the period excised as "continuous service" shall be 13 weeks.

(11) Portability

(a) Where an employee was, immediately prior to being employed by the Employer employed in the service of:

· Any Western Australian State body or statutory authority, or

· The Commonwealth of Australia, or

· Any other State Government of Australia

and the period between the date when the employee ceased previous employment and the date of commencing employment does not exceed one week, that employee shall be entitled to long service leave determined in the following manner:

(i) the pro-rata portion of long service leave to which the employee would have been entitled up to the date of appointment shall be calculated in accordance with the provisions that applied to the previous employment referred to, but in calculating that period of pro-rata long service leave, any long service leave taken or any benefit granted in lieu of any such long service leave during that employment shall be deducted from any long service leave to which the employee may become entitled under this clause; and

(ii) the balance of the long service leave entitlement of the employee shall be calculated upon appointment to the Public Sector in accordance with the provisions of this clause.

(b) Nothing in this clause confers or shall be deemed to confer on any employee previously employed by the Commonwealth or by any other State of Australia any entitlement to a complete period of long service leave that accrued in the employee's favour prior to the date on which the employee commenced employment.

(12) Half Pay

Subject to the Employer's convenience, the Employer may approve an employee's application to take long service leave on full pay or half pay.  In the case of long service leave which falls due on or after March 16, 1988 portions in excess of four weeks shall be in multiples of one week's entitlement.

When an employee proceeds on long service leave there will be no accrual towards an Accrued Day Off.  Payment for long service leave will continue to be at the ordinary weekly rate.

(13) Lump Sum Payments

(a) On application to the employing authority, a lump sum payment for the money equivalent of any -

(i) Long service leave entitlement for continuous service as prescribed by subclause (1) and (2) of this clause shall be made to employee who resigns, retires, is retired or is dismissed or in respect of an officer who dies;

(ii) pro-rata long service leave based on continuous service of a lesser period than that prescribed by subclause (1) and (2) of this clause for a long service leave entitlement shall be made -

(aa) to an employee who retires at or over the age of 55 years or who is retired on the grounds of ill health, if the employee has completed not less than 12 months continuous service before the date of retirement;

(bb) to an employee who, not having resigned, is retired by the employing authority for any other cause, if the employee has completed not less than 3 years continuous service before the date of retirement;

(cc) in respect of an employee who dies, if the officer has completed not less than 12 months continuous service before the date of death.

(b) In the case of a deceased employee, payment shall be made to the estate of the employee unless the employee is survived by a legal dependant, approved by the Employer, in which case payment shall be made to the legal dependant.

(c) The calculation of the amount due for long service leave accrued and for pro-rata long service leave shall be made at the rate of salary of an employee at the date of retirement or resignation or death, whichever applies.

(14) Long Service Leave on Double Pay

(a) Employees may by agreement with their employer, access any portion of an accrued entitlement to long service leave on double pay for half the period accrued.  In these circumstances the leave actually taken is 50 percent of the accrued entitlement accessed.

(b) Where employees proceed on long service leave on double pay in accordance with this subclause, the entitlement accessed is excised for the purpose of continuous service in accordance with subclause (5) of this clause.

(15) Cash Out of Accrued Long Service Leave Entitlement

Where employees cash out any portion of an accrued entitlement to long service leave in accordance with this subclause, the entitlement accessed is excised for the purpose of continuous service in accordance with subclause (5) of this clause.

8. Clause 27. – Parental Leave:  Delete this clause and insert the following in lieu thereof:

(1)  Definitions

"Employee" includes full time, part time, permanent and fixed term contract officers.

"Partner" means a person who is a spouse or de facto partner.

"Primary Care Giver" is the employee who will assume the principal role for the care and attention of a child/children. The employer may require confirmation of primary care giver status.

"Public sector" means an employing authority as defined in Section 5 of the Public Sector Management Act 1994.

"Replacement Employee" is an employee specifically engaged to replace an employee proceeding on parental leave.

(2)  Entitlement to Parental and Partner Leave

(a)  An employee is entitled to a period of up to 52 weeks unpaid parental leave in respect of the:

(i)  birth of a child to the employee or the employee's partner; or

(ii)  adoption of a child who is not the child or the stepchild of the employee or the employee's partner; is under the age of five (5); and has not lived continuously with the employee for six (6) months or longer.

(b)  An employee identified as the primary care giver of a child and who has completed twelve months continuous service in the Western Australian public sector shall be entitled to the following amounts of paid parental leave which will form part of the 52 week entitlement provided in subclause (2) (a) of this clause:

(i) eight (8) weeks paid parental leave until 30 June 2006;

(ii) ten (10) weeks paid parental leave from 1 July 2006;

(iii) twelve (12) weeks paid parental leave from 1 July 2007; and

(iv) fourteen (14) weeks paid parental leave from 1 July 2008.

(c) An employee may take the paid parental leave specified in paragraph (2)(b) at half pay for a period equal to twice the period to which the employee would otherwise be entitled.

(d)  A pregnant employee can commence the period of paid parental leave any time up to six (6) weeks before the expected date of birth and no later than four (4) weeks after the birth.  Any other primary care giver can commence the period of paid parental leave from the birth date or for the purposes of adoption from the placement of the child but no later than four (4) weeks after the birth or placement of the child.

(e)  Paid parental leave for primary care purposes for any one birth or adoption shall not exceed the period specified in paragraphs (2)(b) and (2)(c) above.

(f)  The paid and unpaid parental leave entitlement up to a maximum of 52 weeks may be shared between partners assuming the role of primary care giver.

(g)  Parental leave may only be taken concurrently by an employee and his or her partner as provided for in subclause (3) or under special circumstances with the approval of the employer.

(h)  Where less than the standard parental leave is taken the unused portion of the period of paid or unpaid leave cannot be preserved in any way.

(i)  An employee may elect to receive pay in advance for the period of paid parental leave at the time the parental leave commences, or may elect to be paid the entitlement on a fortnightly basis over the period of the paid parental leave.

(j)  An employee is eligible, without resuming duty, for subsequent periods of parental leave in accordance with the provisions of this clause.

(3)  Partner Leave

(a) An employee who is not a primary care giver shall be entitled to a period of unpaid partner leave of up to one (1) week at the time of the birth of a child/children to his or her partner.  In the case of adoption of a child this period shall be increased to up to three (3) weeks unpaid leave.

(b) The employee may request to extend the period of unpaid partner leave up to a maximum of eight weeks.

(4)  Birth of a child

(a)  An employee shall provide the employer with a medical certificate from a registered medical practitioner naming the employee, or the employee's partner confirming the pregnancy and the estimated date of birth.

(b)  If the pregnancy results in other than a live child or the child dies in the six weeks immediately after the birth, the entitlement to paid parental leave remains intact.

(5)  Adoption of a child

(a) An employee seeking to adopt a child shall be entitled to two (2) days unpaid leave to attend interviews or examinations required for the adoption procedure.  Employees working or residing outside the Perth metropolitan area are entitled to an additional day’s unpaid leave.  The employee may take any paid leave entitlement in lieu of this leave.

(b) If an application for parental leave has been granted for the adoption of a child, which does not eventuate, then the period of paid or unpaid parental leave is terminated.  Employees may take any other paid leave entitlement in lieu of the terminated parental leave or return to work.

(6)  Other leave entitlements

(a)  An employee proceeding on unpaid parental leave may elect to substitute any part of that leave with accrued annual leave or long service leave for the whole or part of the period of unpaid parental leave.

(b)  Subject to all other leave entitlements being exhausted an employee shall be entitled to apply for leave without pay following parental leave to extend their leave by up to two (2) years.

(c) The employer shall only refuse such a request on reasonable grounds related to the effect on the workplace or the employer’s business.  Such grounds might include:

(i) cost;

(ii) lack of adequate replacement staff;

(iii) loss of efficiency; and

(iv) the impact on customer service.

(d)  Any period of leave without pay must be applied for and approved in advance and will be granted on a year-by-year basis.  Where both partners work for the employer the total combined period of leave without pay following parental leave will not exceed two (2) years.

(e)  An employee on parental leave is not entitled to paid sick leave and other paid absences other than as specified in subclause (6) (a) and (6) (f).

(f)  Should the birth or adoption result in other than the arrival of a living child, the employee shall be entitled to such period of paid sick leave or unpaid leave for a period certified as necessary by a registered medical practitioner.  Such paid sick leave cannot be taken concurrently with paid parental leave.

(g)  Where a pregnant employee not on parental leave suffers illness related to the pregnancy or is required to undergo a pregnancy related medical procedure the employee may take any paid sick leave to which the employee is entitled or unpaid leave for a period as certified necessary by a registered medical practitioner.

(7)  Notice and Variation

(a)  An employee shall give not less than four (4) weeks notice in writing to the employer of the date the employee proposes to commence paid or unpaid parental leave stating the period of leave to be taken.

(b)  An employee seeking to adopt a child shall not be in breach of paragraph (7) (a) by failing to give the required period of notice if such failure is due to the requirement of the adoption agency to accept earlier or later placement of a child, or other compelling circumstances.

(c)  An employee proceeding on parental leave may elect to take a shorter period of parental leave and may at any time during that period elect to reduce or extend the period stated in the original application, provided four (4) weeks written notice is provided.

(8)  Transfer to a Safe Job

Where illness or risks arising out of pregnancy or hazards connected with the work assigned to the pregnant employee make it inadvisable for the employee to continue in her present duties, the duties shall be modified or the employee may be transferred to a safe position at the same classification level until the commencement of parental leave.

(9) Communication during Parental Leave

(a) Where an employee is on parental leave and a definite decision has been made to introduce significant change at the workplace, the employer shall take reasonable steps to:

(i) make information available in relation to any significant effect the change will have on the status or responsibility level of the position the employee held before commencing parental leave; and

(ii) provide an opportunity for the employee to discuss any significant effect the change will have on the status or responsibility level of the position the employee held before commencing parental leave.

(b) The employee shall take reasonable steps to inform the employer about any significant matter that will affect the employee’s decision regarding the duration of parental leave to be taken, whether the employee intends to return to work and whether the employee intends to return to work on a part-time basis.

(c) The employee shall also notify the employer of changes of address or other contact details which might affect the employer’s capacity to comply with subclause (9) (a).

(10) Replacement Employee

Prior to engaging a replacement employee the employer shall inform the person of the temporary nature of the employment and the entitlements relating to the return to work of the employee on parental leave.

(11)  Return to Work

(a)  An employee shall confirm the intention to return to work by notice in writing to the employer not less than four (4) weeks prior to the expiration of parental leave.

(b) An employee on return to work from parental leave will be entitled to the same position or a position equivalent in pay, conditions and status and commensurate with the employee’s skill and abilities as the substantive position held immediately prior to proceeding on parental leave.  Where the employee was transferred to a safe job the employee is entitled to return to the position occupied immediately prior to transfer.

(c) An employee may return on a part time or job-share basis to the substantive position occupied prior to the commencement of leave or to a different position at the same classification level in accordance with Clause 9. – Part-Time Employment of this Award.

(d) Employees who return to work on a part time basis have access to the right of reversion provisions of Clause 9. – Part-Time Employment of this Award.

(12)  Effect of Parental Leave on the Contract of Employment

(a)  An employee employed for a fixed term contract shall have the same entitlement to parental leave, however the period of leave granted shall not extend beyond the term of that contract.

(b)  Paid parental leave will count as qualifying service for all purposes of this Award.  During paid parental leave at half pay all entitlements will accrue as if the employee had taken the entitlement to paid parental leave at full pay.

(c) Absence on unpaid parental leave shall not break the continuity of service of employees but shall not be taken into account in calculating the period of service for any purpose of this Award.

(d)  An employee on parental leave may terminate employment at any time during the period of leave by written notice in accordance with subclause (3) of Clause 8. – Contract of Service of this Award.

(e)  An employer shall not terminate the employment of an employee on the grounds of the employee’s application for parental leave or absence on parental leave but otherwise the rights of the employer in respect of termination of employment are not affected.

9. Clause 28. – Leave Without Pay:  Delete this clause and insert the following in lieu thereof:

(1) Subject to the provisions of subclauses (2) and (3) of this clause, the employer may grant an employee leave without pay for any period and is responsible for that employee on their return.

(2) Subject to the provisions of subclause (3) every application for leave without pay will be considered on its merits and may be granted provided that the following conditions are met:

(a)  The work of the department is not inconvenienced; and

(b)  All other leave credits of the employee are exhausted.

(3) An employee shall, upon request be entitled to two days unpaid personal (caring) leave.

(4) An employee on a fixed term contract may not be granted leave without pay for any period beyond that employee's approved period of engagement.

(5) An employee who is absent on any form of leave without pay for less than a total of five days in any 12 month work cycle shall not have payment reduced when proceeding on Accrued Days Off.

(6) An employee who is absent on any form of leave without pay for a total of five days or more in any 12 month work cycle will have such period of leave added to the work cycle.

10. Clause 32. – Cultural/Ceremonial Leave:  Delete subclause (6) of this clause and insert the following in lieu thereof:

(6) Cultural/ceremonial leave may be taken as whole or part days off.  Each day or part thereof, shall be deducted from:

(a) the employee’s annual leave entitlements;

(b) the employee’s accrued long service leave entitlements, but in full days only;

(c) accrued days off or time in lieu; or

(d) short leave when entitlements under subclauses (a), (b) and (c) have been fully exhausted.

11. Schedule K – Expired General Agreement Salaries:  Delete this Schedule and insert the following in lieu thereof:

Salaries