Under the Employee benefits and entitlement policy, the department is committed to providing attractive employee benefits and entitlements. The department provides incentives to attract staff to and retain in rural and remote schools as well as hard-to-fill positions.

Employees should be aware that some incentive payments can have significant tax implications.

Where payments are indicated as ‘before tax’, taxation will be deducted from payments at the employee’s marginal tax rate.

Fringe benefits tax may apply to some benefits, including rental subsidies and some salary-packaged benefits. While an employee does not pay tax on these payments, the employee may have a reportable fringe benefits amount (RFBA), which the department reports to the Australian Taxation Office via the annual income statement. An RFBA affects eligibility and income tests for government benefits and obligations.

Refer to the Australian Taxation Office, Consequences of having a reportable fringe benefits amount.

Similar tax implications apply to the stamp duty relief payment. In this procedure, refer to section 3.8 Stamp duty relief payment.

The relevant team managing the payment will make a recommendation to the Director, School Workforce Advisory and Policy or Director, School Recruitment in School Workforce, who will consider individual circumstances to determine if payment will be recovered.

Any debt recoveries will be referred to Shared Services Human Resources for management.

Table 3 outlines relevant leave types and how they will affect staff applying for, or already receiving the Experienced Teacher Benefit, Retention Benefit or Rural Teacher Incentive.

Table 3 Leave types that make staff ineligible for Experienced Teacher Benefit, Retention Benefit or Rural Teacher Incentive

Staff can take any of the following leave types without any impact on their eligibility to receive the Experienced Teacher Benefit, Retention Benefit and Rural Teacher Incentive:

• Extended Leave Full Pay
• Long Service Leave
• Purchased Leave
• Recreation Leave
• Adoption Leave Full Pay
• Maternity Leave Full Pay
• Parental Leave Full Pay
• Family and Community Service Leave (and Additional)
• Sick Leave (with or without medical certificate, Additional and Special Sick)
• Special Leave
• Study Leave Full Pay
• Military Leave (Airforce/Army/Navy)
• School Development
• Paid Workers Compensation
• Extended Leave at Double Pay (incentives paid at the normal rate)
• Miscarriage Leave
• Pre-term Birth Leave
• Fertility Treatment Leave

Teachers must be members of the teaching service and either:

• permanently employed (including higher duties assignments and temporary staff movements), either full time or part time at an eligible school
• temporarily employed (full time or part time) with a minimum engagement of 1 term or 10 consecutive weeks in a teacher position at an eligible school
• employed in an executive principal position at an eligible Connected Communities school
• employed in an instructional leader position and are relieving from, or have a right to return to, a permanent position at an eligible school, and
  • remain at an eligible school and/or only move between eligible schools
  • must be able to be certified by the current principal (or Director, Educational Leadership in the case of principals) to validate satisfactory performance in the position held in the school
  • do not take leave that impacts eligibility for 25% or more of the assessment period, during the relevant term (for information on the types of leave that can affect eligibility and payment amounts, refer to section 2. Understand which leave types impact eligibility and payment amounts)
  • have no unauthorised absences, suspended leave without pay or deferred salary leave on their service record for the assessment period, to receive payment for a particular term
  • have a NSW Education Standards Authority (NESA) membership status that is not 'suspended'.

To receive the Rural NSBTS Incentive, employees must meet the following requirements:

• be engaged in a NSBTS position in state offices located at Broken Hill, Deniliquin or Moree
• remain in the eligible NSBTS position and/or only move between eligible positions
• maintain satisfactory compliance with the department’s Performance and Development Framework
• not have taken leave that impacts eligibility for 25% or more of the assessment period, during the relevant term (for information on the types of leave that can affect eligibility and payment amounts, refer to section 2. Understand which leave types impact eligibility and payment amounts)
• have no unauthorised absences, suspended leave without pay or deferred salary leave on their service record for the assessment period, to receive payment for a particular term.

School psychologists will be eligible to receive the Rural and Remote School Psychologist Incentive at the end of each quarter, as long as they meet all the following requirements:

• remain in an eligible school counselling position and/or only move directly between eligible positions
• maintain satisfactory compliance with the department’s School counselling professional practice framework (staff only) and the Performance and Development Framework for Principals, Executives and Teachers in NSW Public Schools (staff only) (PDF 943 KB)
• not have taken leave that impacts eligibility for 25% or more of the assessment period during the relevant term (for information on the types of leave that can affect eligibility and payment amounts, refer to section 2. Understand which leave types impact eligibility and payment amounts
• have no unauthorised absences, suspended leave without pay or deferred salary leave on their service record for the assessment period, to receive payment for a particular term.

The department will electronically transfer the Rural School Psychologist Incentive payment to the employee’s bank account on the scheduled payment date. Eligible employees can view Rural School Psychologist Incentive payment details on their payslip during the scheduled payment period.

It is the responsibility of the prospective recipient or their supervisor to ensure correct assignment details are available in SAP.

The Rural School Psychologist Incentive includes a financial package of between $20,000 and $30,000 p.a. (before tax)

For a comprehensive list of school types and transfer points, refer to Rural and remote NSW incentive schools.

Eligible psychologists will receive the Rural School Psychologist Incentive payment one term in arrears, paid into the bank account that receives the employee’s department salary, minus any Rental Subsidy amount. The incentive is paid quarterly, early in each school term.

Eligible part-time school psychologists will be paid on a pro-rata basis.

Rural School Psychologist Incentive payments will be paid in line with the payment dates specified under the Payment schedule (staff only).

Non-school-based teaching service (NSBTS) staff may also be eligible for an Experienced Teacher Benefit of up to $10,000 (before tax) per annum, payable for up to 5 years. This is in addition to the Rural NSBTS Incentive.

To be eligible for the Experienced Teacher Benefit, NSBTS employees must meet the requirements for the Rural NSBTS Incentive (refer to section 3.2 Rural NSBTS staff incentives) and meet all the following criteria:

• have been a proficient teacher for at least 6 years
• be a pre-2004 teacher who was accredited as proficient on 1 January 2018.

NSBTS staff who meet all the above criteria but are either not currently accredited because it is not required for their role, or have a NESA membership status of 'non-practising', may still be eligible for the Experienced Teacher Benefit.

The department will electronically transfer the Experienced Teacher Benefit payment to the employee’s bank account on the scheduled payment date. Eligible employees can view Experienced Teacher Benefit payment details on their payslip during the scheduled payment period.

It is the responsibility of the prospective recipient or their supervisor to ensure correct assignment details are available in SAP.

For a comprehensive list of school types and transfer points, refer to Rural and remote NSW incentive schools.

Eligible teachers will receive their Experienced Teacher Benefit one term in arrears, paid into the bank account that receives the employee’s department salary. Payment of the incentive occurs quarterly, early in each school term.

Eligible part-time employees will be paid on a pro-rata basis.

Experienced Teacher Benefit payments will be paid in line with the payment dates specified under the Payment schedule (staff only).

To be eligible for the Retention Benefit, teachers and principals must meet all the following requirements:

• permanently or temporarily employed (including higher duties assignments and temporary staff movements), either full-time or part-time
• work at an eligible school and/or only move between eligible schools (refer to Retention Benefit Eligible Schools)
• engaged for a year (12 continuous months) and remain at an eligible school during the year
• maintain satisfactory compliance with the department’s Performance and Development Framework for Principals, Executives and Teachers in NSW Public Schools (staff only) (PDF 943 KB)
• not have taken leave that impacts Retention Benefit eligibility for 25% or more of the assessment period (for information on the types of leave that can affect eligibility and payment amounts, refer to section 2. Understand which leave types impact eligibility and payment amounts)
• have no unauthorised absences, suspended leave without pay or deferred salary leave on their service record for the assessment period.

The department can provide a Rural and Remote Recruitment Bonus to help attract teachers, school executives, and principals to hard-to-fill positions at eligible schools (6 and 8-point rural and remote incentive schools and 4, 6 and 8-point Connected Communities schools).

The Director, School Recruitment or Director, School Workforce Advisory and Policy may choose to offer a Recruitment Bonus when the following criteria is met:

• the position is permanent, or a temporary engagement for 4 consecutive terms or more
• at least 3 consecutive unsuccessful attempts have been made to fill the position, including at least 2 unsuccessful merit selection processes for a permanent position.

The department provides intensive recruitment support to a specified group of schools experiencing ongoing recruitment challenges. The Priority Recruitment Support team manages all recruitment processes in these schools. Any school receiving this support may be eligible to attach the $20,000 (before tax) Recruitment Bonus to a particular position, regardless of the school’s location. The above eligibility requirements will still apply.

The Recruitment Bonus is paid in 4 instalments, with one payment made at the start of each term during the employee’s first year (12 months) in the eligible position. The ongoing payment of the Recruitment Bonus over 4 instalments is dependent on the employee remaining in the same eligible position over this time. If the employee leaves this position before the end of the engagement, they will be paid the Recruitment Bonus in proportion to the time they were engaged in the relevant eligible position.

The department provides the Rental Subsidy to eligible permanent and temporary employees in eligible schools (4, 6 and 8 transfer point incentive and Connected Communities schools) who are either:

• living in Teacher Housing Authority (THA) accommodation
• eligible for THA accommodation but were unsuccessful in obtaining it and are required to rent privately.

Non-school-based teaching service (NSBTS) staff at state offices at Broken Hill, Deniliquin and Moree are also eligible for Rental Subsidy.

Employees who do not meet the criteria above who wish to apply for Rental Subsidy may apply by writing to their relevant Director, Educational Leadership. If the director supports the request, it will be forwarded to the Director, School Workforce Advisory and Policy for consideration.

Eligible employees will be paid a percentage of their total rental cost based on the school incentive status:

• 4 transfer point incentive school – 50% subsidy
• 6 transfer point incentive school – 70% subsidy
• 8 transfer point incentive school – 90% subsidy.

Teacher Housing Authority and private property rental differences

If multiple employees share one property, the subsidy percentage rate is applied to the portion of rent paid by the Rental Subsidy recipient.

If the cost of a private rental is significantly higher than similar properties in the same area, the department may cap the subsidy based on the applicable percentage of what it determines to be a reasonable amount. This is decided on a case-by-case basis.

Ongoing Rental Subsidy payment depends on employee compliance with the lease and the department’s discretion.

The Rental Subsidy scheme may be amended or terminated at any time.

The department provides a Stamp Duty Relief Payment to assist permanent and temporary teachers, school counsellors, school psychologists and NSBTS staff who:

• commenced in a position at an eligible location
• as a result of commencing in the new position and moving to a new location, purchase a residential property close to their new place of work, where they will reside while working at the eligible location.

An employee is eligible if they meet all the following criteria:

• they are actively employed by the department and have commenced their new appointment
• they are appointed to a permanent or temporary position at an eligible location for 4 or more consecutive terms, and remain in the same role at the eligible location for the full duration of the appointment
• they do not currently own a residential property
• the purchased property is within 100 km of their new place of employment at an eligible location
• the purchased property has a settlement date that aligns with the commencement of their appointment
• they will use the property as their primary place of residence within 6 months of settlement and for a period of at least 12 consecutive months
• they have not been assessed as eligible for or received Transferred Officer’s Compensation for this appointment
• they have not previously received a Stamp duty relief payment from the department.

Exceptional circumstances

Subject to the eligibility criteria outlined above, teachers, school counsellors and school psychologists appointed within a hub and spoke model (such as the Teachers in the Field Program) that are assigned to an eligible location as either a ‘hub’ or ‘spoke’ school are eligible to apply.

The Director, School Workforce Advisory and Policy in School Workforce may consider and approve applications that do not meet the above eligibility requirements in exceptional circumstances on a case-by-case basis, upon applicant request. The decision made by the Director, School Workforce Advisory and Policy is final.

Eligible employees will be reimbursed up to $10,000 of the total stamp duty. Following department approval, payment will be made into the same bank account that receives the recipient’s department salary.

Under no circumstances will reimbursements for stamp duty exceed the amount incurred in the applicant's purchase.

Recipients will not be eligible to receive the department’s Rental Subsidy while living in their owner-purchased residential property.

Financial and taxation implications for recipients:

If a recipient is purchasing a property and not selling an existing one, the department will incur a fringe benefits tax liability when reimbursing any stamp duty payment made by the recipient. The recipient will have a reportable fringe benefit amount (RFBA). The department reports this to the Australian Taxation Office in its annual income statement. An RFBA affects eligibility and income tests for government benefits and obligations.

For more information, refer to the Australian Taxation Office’s Consequences of having a reportable fringe benefits amount.

The application process for the Stamp Duty Relief Payment is outlined below.

1. The applicant must submit the Rural and Remote – Stamp Duty Relief Payment application (staff only). They must provide a signed and dated copy of the Contract for Sale or other official documentation that specifies the name/s of the purchaser, stamp duty (transfer duty) amount incurred and settlement date.

2. The program area assesses the applicant’s eligibility.

3. Once assessment is complete, the applicant will be notified of the outcome via Service Now:

• If assessed as ineligible, the applicant will be advised which eligibility criteria they did not meet, and the application process ends here.
• If assessed as eligible, the applicant receives confirmation of eligibility and the payment amount to be received.

4. The program area submits a payment request to Finance Shared Services. Approved payment will be made into the same bank account used for the applicant’s salary.

5. Finance Shared Services processes the reimbursement and emails the applicant the remittance advice.

The department provides a Relocation Payment to assist permanent and temporary teachers, school counsellors, school psychologists and NSBTS staff who are relocating to work at an eligible location. This payment is also available to individuals relocating from interstate or overseas, to take up an eligible position at an eligible location.

An employee is eligible if they meet all the following criteria:

• they are actively employed by the department and have commenced or have an imminent entry on duty date for their new appointment
• they are appointed to a permanent or temporary position at an eligible location for 2 or more consecutive terms and remain in the same role, at the eligible location for the full duration of the appointment
• they have relocated or will imminently relocate to a new primary residence, at least 50 km from their previous residence to take up their new role
• the new primary residence is within 100 km of their new place of employment at an eligible location and must not be located further from their place of employment in comparison to their previous residence
• they have not been assessed as eligible for or received Transferred Officer’s Compensation for this appointment
• they have not previously received a department Relocation Payment in the past 3 years.

Exceptional circumstances

Subject to the eligibility criteria outlined above, teachers, school counsellors and school psychologists appointed within a hub and spoke model (such as the Teachers in the Field Program) that are assigned to an eligible location as either a ‘hub’ or ‘spoke’ school are eligible to apply.

The Director, School Workforce Advisory and Policy or Director, School Recruitment in School Workforce may consider and approve applications that do not meet the above eligibility requirements in exceptional circumstances on a case-by-case basis. All decisions determined by the directors are final.

The director may consider a position that has had 3 unsuccessful recruitment actions, including Approval to teach expression of interest and external advertisement for full-time or part-time roles.

The payment amount is determined by the number of dependants relocating with the eligible employee, as outlined below:

• Eligible employees relocating with up to and including 3 dependants will receive a payment of $5,000 (before tax).
• Eligible employees relocating with 4 or more dependants will receive a payment of $8,000 (before tax).

Following department approval, payment will be made into the same bank account that receives the recipient’s department salary. The payment will be visible on the recipient’s payslip.

When 2 eligible employees are relocating together and have:

• 3 or less dependents – both can apply for and receive a $5,000 (before tax) Relocation Payment each
• 4 or more dependents – both can apply for a Relocation Payment, where one employee receives a $8,000 (before tax) Relocation Payment and the other employee receives a $5,000 (before tax) Relocation Payment. This ensures the increased payment for a higher number of dependents is only made once.

The application process for the Relocation Payment is outlined below.

1. The applicant must submit the Rural and Remote – Relocation Support Payment application (staff only):

• For positions at an eligible rural and remote incentive school listed on Rural and remote NSW incentive schools, there is no additional documentation required.
• For positions advertised with a Relocation Payment at an eligible school not listed in the above Rural and remote NSW incentive schools information, applicants must attach to their application an email from the relevant recruitment team confirming eligibility for this payment.

2. The program area assesses the applicant’s eligibility.

3. Once assessment is complete, the applicant will be notified of the outcome via Service Now.

• If assessed as ineligible, the applicant will be advised which eligibility criteria they did not meet, and the application process ends here.
• If assessed as eligible, the applicant receives confirmation of eligibility and the payment amount to be received.

4. The program area submits a payment request to Shared Services Human Resources (SSHR) for payment processing. Approved payment will be made into the same bank account used for the applicant’s salary.

5. SSHR processes the payment. The applicant is notified via their payslip that payment has been made.

An employee is eligible if they:

• travel using a motor vehicle that has been comprehensively insured with an endorsed policy
• sign an agreement to repay any amounts received if they do not complete either 12 months of service (permanent teachers) or the engagement period (temporary teachers).

Eligible employees who travel:

• between 151 to 200 km will receive assistance with the cost of travel only (12 cents per kilometre for the total journey)
• 201 km or more will receive assistance with the cost of travel at 12 cents per kilometre (one way), plus $1 per kilometre (one way) to cover removalist or trailer/van hire costs.

Once the department approves the Reloctaion Subsidy, payment is made in the next payroll period.

The application process includes the steps outlined below. Employees should contact their Local Education Office on 131 536 for assistance during this process.

1. The employee completes the Relocation Subsidy Claim Form (PDF 114 KB), ensuring:

• the bank details on this form match the bank details in SAP. If the employee wants the funds deposited into a different bank account, they must email their Local Education Office (refer to Contacting your Local Education Office)
• their SAP Vendor Number is included on the claim form. If they don’t have this number, they must complete the Supplementary Form: Request to create employees as suppliers (Vendors) (PDF 134 KB) and email it to EDConnect.mdm@det.nsw.edu.au.

2. The employee emails the following documents to their Local Education Office (refer above to Contacting your Local Education Office):

• completed Relocation Subsidy Claim Form (including the SAP Vendor Number)
• email confirmation of change of bank details, if required
• proof of employment – request a record of employment by
  • lodging an online enquiry at EDConnect Online (staff only) (navigate to HR >Payroll and Salary Packaging > Principals and Teaching staff> Record of employment/Employment Separation Certificates)
  • call EDConnect on 1300 32 32 32 and select options 3>1>1.

3. The Local Education Office completes the Special payment request form (staff only) (PDF 3 MB), which requires the employee’s SAP Vendor Number.

• Rural and remote NSW incentive schools, which include Connected Communities incentive schools and outlines which schools are 4, 6 and 8 transfer points incentive
• Retention Benefit Eligible Schools
• Retention benefit payment (staff only)
• Rural and Remote Incentives (staff only)
• Relocation subsidy (staff only)
• Benefits Calculator
• Use the teacher’s benefits calculator – QRG (staff only)
• Australian Taxation Office – Consequences of having a reportable fringe benefits amount
• Personal leave (incentive schools) and additional training and development days (staff only)
• Teaching positions (staff only)
• Transfer system
• Benefits and incentives
• Payment schedule
• Schools which attract the relocations subsidy for new appointees (DOCX 23 KB)
• Contact details for inclusive learning support
• Personal Leave (staff only)
• Teaching positions (staff only)
• Housing for teachers
• Homes NSW portal - Homes NSW

• Teaching Service Act 1980 (NSW)
• Awards and determinations – Crown Employees (Teachers in Schools and Related Employees) Salaries and Conditions Awards
• Staffing procedure
• School counselling professional practice framework (staff only)
• Performance and Development Framework for Principals, Executives and Teachers in NSW Public Schools (staff only) (PDF 943 KB)

For general information about incentive eligibility and incentive payments contact EDConnect – 1300 32 32 32 or submit an online enquiry.