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官方的解释
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Annual Leave Loading – How Much and Why?
When taking annual leave employees are usually also entitled to an annual leave loading of 17½% and in some instances more.
It was in the early 1970s that the ACTU campaign for an annual leave loading began. The basis for it was that workers who worked shift work, and attracted penalty payments, did not take home less pay during their annual leave when they were not paid penalty rates.
Further, the loading was a way of compensating workers for additional expenses usually incurred during holidays (eg. travelling costs) and as compensation for the unavailability of extra sources of income while on leave (eg. overtime).
Unions in the stevedoring industry negotiated the breakthrough of a 17½% loading in 1970. In spite of earlier resistance the Commission in 1974 included a 17½% annual leave loading into all awards. In doing so they acknowledged that union campaigns had been successful in gaining acceptance of the loading by state tribunals, governments and employer associations.
The 1980s saw numerous unsuccessful attempts by employer associations and the conservative political parties to abolish it the annual leave loading.
Arguments for its abolition are based on a pure negative cost-cutting approach. However, it is worth noting that the leave loading represents a mere 1.4% of average weekly earnings in Australia.
Where workers are not covered by federal awards which protect the leave loading, an enterprise agreement can include annual leave loading. |
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