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3. Features of key remuneration components

3.1 Comparison of key remuneration components by classification

The comparison of the different components of the whole remuneration package provides an understanding of the contribution that each component makes to the whole.

Table 3.1 provides data on the makeup of remuneration paid across all classifications. It provides the proportion that Base Salary, benefits and bonuses makes on remuneration as a whole.

For all classifications the largest component of remuneration apart from Base Salary is the employer superannuation contribution.

Across the non-SES classifications, the Base Salary makes up between 84.8% and 86.7% of the remuneration received by employees. The TRP component makes up between 13.3% at the Graduate classification and 14.4% at the APS 2 level: most of which is the employer superannuation contribution.

At the SES level, the benefits component provides a greater contribution to the whole remuneration package compared to the non-SES classifications, varying from 21.8% at the SES 3 classification to 24.4% at the SES 1 classification. The benefits component is primarily composed of the employer superannuation contribution and motor vehicle benefits.

Bonus payments continue to make up only a minor part of the whole remuneration package. Bonuses only contribute to between 0.9% and 1.1% of all remuneration received in the SES classifications and up to 0.9% for the non-SES classifications.

Further information on the breakdown of Base Salary, TRP, and Total Reward can be found in Section 7: Remuneration Findings by Classification.

Table 3.1: Median Base Salary, TRP and TR by classification
Classification Base salary component of TR TRP component of TR TR component of TR
$ % $ % $ %
Source: 2012 APS Remuneration Report
Graduate 56944 86.7 8724 13.3 45 0.1
APS 1 43944 85.6 7080 13.8 328 0.6
APS 2 52998 84.8 9027 14.4 489 0.8
APS 3 59677 85.5 9652 13.8 500 0.7
APS 4 66923 85.8 10679 13.7 439 0.6
APS 5 72487 85.4 11739 13.8 641 0.8
APS 6 84478 85.4 13769 13.9 659 0.7
EL 1 104825 85.0 17356 14.1 1152 0.9
EL 2 130460 84.8 21911 14.2 1458 0.9
SES 1 172000 74.7 56312 24.4 2093 0.9
SES 2 221266 76.6 64342 22.3 3107 1.1
SES 3 282931 77.2 80019 21.8 3451 0.9

3.2 Motor vehicle allowances

The motor vehicle cost is the annualised cost of a motor vehicle for which the employee was able to use for private use. This includes the provision of a motor vehicle, running costs, insurance, repairs, maintenance and any fringe benefits tax payable. Cash-in-lieu of a vehicle is the total paid to an employee where they opted for cash instead of a motor vehicle provided for private use. Table 3.2 combines these allowances by classification.

Consistent with previous years, the use of motor vehicle allowances or cash in-lieu of motor vehicle allowances in 2012 was low in the non-SES classifications. The highest use of motor vehicle allowances at these classifications was at the EL 2 classification with 1.9% of employees receiving a benefit; all other classifications were at or below 0.3%.

There was a very small proportion of APS 3 to APS 6 employees who received a motor vehicle benefit in 2012. These employees tend to work with out-reach programs requiring a significant amount of driving from site to site on daily basis to enable them to undertake their duties. These vehicles are available for private use and hence are included in the data.

There has been a slight reduction in the use of motor vehicle allowances in the non-SES classifications, most noticeably at the EL 2 classification. In 2011 2.4%, or 319, EL 2 employees received a motor vehicle allowance. This reduced in 2012 to 1.9% or 249 EL 2 employees.

In addition to the reduction in the number of non-SES employees receiving a motor vehicle benefit, both the median and average amount paid for motor vehicle benefits decreased from 2011 to 2012 in all non-SES classifications except the EL 2 level.

At the SES classifications, the number of employees who received a motor vehicle benefit decreased from 2,168 SES employees in 2011 to 2,110 in 2012. There was a reduction in the proportion of SES employees who received some form of motor vehicle related allowance with 80.4% in 2011, to 77.4% in 2012.

Both the median and average amounts paid for motor vehicle benefits increased for all SES classifications. The increases in median values ranged from $89 at the SES 3 level to $428 at the SES 2. The increases to the average amount paid ranged from $294 at the SES 3 level to $885 at the SES 1 level.

Table 3.2: Motor vehicle cost or cash in lieu by classification
Classification Total employees n Employees with allowance n Proportion who received allowance % P5 $ Q1 $ Median $ Q3 $ P95 $ Average $

Source: 2012 APS Remuneration Report

Note: This allowance includes annualised total cost of motor vehicle for which the employee was able to use the motor vehicle for private use (include provision, running costs, insurance, repairs, maintenance, and any FBT payable) or the total paid to an employee where they opted for cash instead of a motor vehicle provided for private use.

Graduate 1649 0 0.0 . . . . . .
APS 1 1197 0 0.0 . . . . . .
APS 2 3731 0 0.0 . . . . . .
APS 3 18743 51 0.3 7470 9753 12231 13133 16671 11819
APS 4 30279 22 0.1 8023 9628 12703 14616 17752 12506
APS 5 21268 21 0.1 9057 10535 12777 14711 20091 13055
APS 6 32527 23 0.1 7030 9589 12501 13379 16541 11996
EL 1 28355 21 0.1 1440 8604 11339 14587 20937 11328
EL 2 13146 249 1.9 6818 20484 25000 25208 26817 21572
SES 1 2022 1573 77.8 20000 24920 25208 26720 26880 24849
SES 2 579 440 76.0 14989 24237 26928 27907 28880 25299
SES 3 126 97 77.0 15757 25000 28000 30000 31000 26736
Total 153622 2497 1.6

3.3 Performance bonus

Performance bonuses may be available to APS employees through an enterprise agreement or other employment instrument, for example a Common Law Contract. The availability, eligibility and amounts vary across agencies. While performance is also recognised through other mechanisms such as salary or incremental advancement (which is reflected in Base Salary movement) this section reports only on performance bonus payments.

There were 20,216 employees (13.4%) of the non-SES workforce, and 815(29.9%) of the SES workforce who received a performance bonus in 2012.

The proportion of employees who received performance bonuses varied across the non-SES classification levels from 0% at the Graduate level to 24.4% at the EL 2 classification. The SES classifications had the highest percentage application of performance bonuses.

Across the board, the median performance bonus has increased compared to the findings in the 2011 Report.

Due to the low proportion of use of performance bonuses at the non-SES classifications, the figures at these classifications have been dominated by a single agency. This is a large agency with a high proportion of their workforce at the top of the salary range for their classifications, and an enterprise agreement that provides for a bonus payment for employees receiving a fully effective or higher rating in lieu of a salary increase. This agency’s enterprise agreement provided differing arrangements at the APS 3 classification to the other non-SES levels which is reflected in the differing median value compared with the classifications above and below.

The proportion of SES employees who received a performance bonus in 2012 was slightly lower than 2011: see Table 3.3. The 2012 results show an increase in both the median and the average size of the bonuses paid compared with 2011 with the most significant increases occurring at the SES 3 classification.

Table 3.3: SES performance bonuses (median and average) 2011 and 2012
Band Percentage who received bonus Median performance bonuses Average performance bonuses
2011 % 2012 % 2011 $ 2012 $ 2011 $ 2012 $
Source: 2011 and 2012 APS Remuneration Reports
SES 1 32 31 8231 8519 9781 9854
SES 2 28 27 13187 14505 17624 19895
SES 3 26 25 9816 19997 14797 28871
Table 3.4: Performance bonus by classification
Band Percentage who received bonus Median performance bonuses Average performance bonuses
2011 % 2012 % 2011 $ 2012 $ 2011 $ 2012 $

Source: 2012 APS Remuneration Report

Note: This allowance captures the sum of performance bonuses actually paid to employees for the calendar year of 2012

SES 1 32 31 8231 8519 9781 9854
SES 2 28 27 13187 14505 17624 19895
SES 3 26 25 9816 19997 14797 28871

Note: This allowance captures the sum of performance bonuses actually paid to employees for the calendar year of 2012.

3.4 Superannuation

The median employer superannuation contribution for Graduate to EL 2 classifications in 2012 was between 15.4 and 17.2% of the employee’s base salary.

Table 3.6 ‘Number of employees by superannuation fund and age group’ provides important information for workforce planning. Due to the nature of the scheme, the Commonwealth Superannuation Scheme (CSS) may provide a disincentive for its members to work beyond 55 years of age in some circumstances.

APS employee superannuation fund membership has been reported by five categories:

  • The Commonwealth Superannuation Scheme (CSS);
  • The Public Sector Superannuation Scheme (PSS);
  • The Public Sector Superannuation Accumulation Plan (PSSap);
  • The Australian Government Employees Superannuation Trust (AGEST) and
  • ‘Other’.

As the CSS and PSS closed to new members in 1990 and 2006 respectively, there were no APS employees in the CSS from 30–34 years of age and below, and the under 20 years of age category in the PSS.

There were 77,544 APS employees, or 50.5% of the APS workforce, in the PSS and 59,699 employees, or 38.9% of the workforce, in the PSSap. There has been a slight reduction in the proportion of employees in the CSS and PSS with a corresponding increase in proportion of employees in the PPSap.

Only 5.6% of APS employees were members of the Commonwealth Superannuation Scheme, down from 6.4% in 2011 with approximately 31.5% of them aged 55 years or over. These members represent a significant proportion of the SES workforce: 26.0% at the SES 1 level, 35.4% at the SES 2 level and 42.9% of the SES 3 level.

A high superannuation contribution can be the result of a higher salary for the purposes of an employee’s Base Salary. It may also be due to an employee performing higher duties for more than 12 months at the time their superannuation was calculated. Alternatively, high rates may also be due to the methodology of annualising superannuation paid fortnightly based on ordinary time earnings for a fortnight with a large amount of shift work or overtime.

Figure 3.1: Employer superannuation as a proportion of Base Salary median by classification

Source: Table 3.7

Table 3.5: Number of employees by superannuation fund and classification
Classification CSS PSS PSSap AGEST Other
n % n % n % n % n %
Source: 2012 APS Remuneration Report
Graduate 1 0.1 8 0.5 1487 90.2 4 0.2 149 9.0
APS 1 42 3.5 230 19.2 782 65.3 38 3.2 105 8.8
APS 2 134 3.6 1619 43.4 1720 46.1 63 1.7 195 5.2
APS 3 438 2.3 7094 37.9 10064 53.7 157 0.8 990 5.3
APS 4 732 2.4 14412 47.6 13769 45.5 166 0.6 1200 4.0
APS 5 804 3.8 9968 46.9 9376 44.1 154 0.7 966 4.5
APS 6 1611 5.0 16485 50.7 12823 39.4 226 0.7 1382 4.3
EL 1 2221 7.8 17474 61.6 7437 26.2 203 0.7 1020 3.6
EL 2 1877 14.3 8667 65.9 2002 15.2 78 0.6 521 4.0
SES 1 525 26.0 1269 62.8 166 8.2 7 0.4 55 2.7
SES 2 205 35.4 275 47.5 59 10.2 5 0.9 35 6.0
SES 3 54 42.9 43 34.1 14 11.1 2 1.6 13 10.3
Total 8644 5.6 77544 50.5 59699 38.9 1103 0.7 6631 4.3
Table 3.6: Number of employees by superannuation fund and age group
Classification CSS PSS PSSap AGEST Other
n % n % n % n % n %
Source: 2012 APS Remuneration Report
Under 20 . . . . 222 92.9 . . 17 7.1
20-24 . . 4 0.1 5052 91.4 27 0.5 442 8.0
25-29 . . 940 5.6 14601 86.7 127 0.8 1181 7.0
30-34 . . 7217 35.7 11947 59.0 145 0.7 925 4.6
35-39 3 0.0 11784 57.7 7747 37.9 112 0.6 784 3.8
40-44 410 1.9 14098 64.4 6517 29.8 105 0.5 775 3.5
45-49 1972 8.9 14346 64.8 5031 22.7 97 0.4 710 3.2
50-54 3538 15.4 14403 62.8 4126 18.0 124 0.5 731 3.2
55-59 1589 11.0 9437 65.1 2688 18.5 168 1.2 615 4.2
60 and over 1132 12.8 5315 60.0 1768 20.0 198 2.2 451 5.1
Total 8644 5.6 77544 50.5 59699 38.9 1103 0.7 6631 4.3
Table 3.7: Employer superannuation contribution as a proportion of Base Salary by classification
Classification Employees P5 Q1 Median Q3 P95 Average
2011 n 2012 n 2011 % 2012 % 2011 % 2012 % 2011 % 2012 % 2011 % 2012 % 2011 % 2012 % 2011 % 2012 %
Source: 2011 and 2012 APS Remuneration Reports
Graduate 1655 1649 13.6 13.4 15.0 15.0 15.4 15.4 15.6 15.6 17.0 17.6 15.4 15.4
APS 1 1952 1197 12.8 14.2 15.4 15.4 15.4 15.6 15.6 17.0 20.2 21.8 15.7 16.3
APS 2 4272 3731 13.0 14.6 14.8 15.4 15.6 16.3 16.5 18.4 20.0 21.4 15.9 17.0
APS 3 19674 18743 14.0 14.2 15.3 15.4 15.6 15.8 17.1 19.1 21.8 23.8 16.5 17.2
APS 4 31040 30279 14.2 14.2 14.6 15.4 15.4 16.3 16.1 17.7 19.0 20.9 15.6 16.7
APS 5 21426 21268 13.6 14.2 14.8 15.4 15.5 16.3 16.5 18.5 20.7 22.1 16.0 17.0
APS 6 32584 32527 13.4 14.2 14.8 15.4 15.5 16.3 16.4 18.8 20.0 21.4 15.9 17.0
EL 1 28508 28355 13.2 14.4 14.8 15.4 15.4 16.8 16.4 18.8 20.1 20.8 15.8 17.1
EL 2 13257 13146 12.9 14.4 14.7 15.4 15.4 17.2 16.8 18.6 20.8 20.8 15.9 17.2
SES 1 2006 2022 12.5 14.1 14.9 16.1 16.4 17.8 18.9 19.2 23.4 22.5 16.8 17.9
SES 2 557 579 12.8 13.8 15.0 15.5 16.3 17.7 20.0 19.5 24.3 23.0 17.4 17.9
SES 3 133 126 12.7 12.9 14.9 15.4 16.9 18.0 19.8 19.6 24.7 22.0 17.5 17.5
Table 3.8: Employer superannuation contribution by classification
Classification Employees n P5 $ Q1 $ Median $ Q3 $ P95 $ Average $
Source: 2012 APS Remuneration Report
Graduate 1649 8053 8430 8751 9314 10214 8901
APS 1 1197 5174 6178 7002 7692 10192 7069
APS 2 3731 7130 7844 8675 9704 11550 8870
APS 3 18743 7956 8723 9445 11235 14375 10067
APS 4 30279 8914 9844 10832 11898 14045 10987
APS 5 21268 9967 10816 11784 13360 15982 12204
APS 6 32527 11201 12482 13783 15815 18201 14172
EL 1 28355 14282 15886 17367 19804 22181 17830
EL 2 13146 17498 19988 22239 24583 28741 22559
SES 1 2022 23527 27852 30973 33967 40757 31299
SES 2 579 29303 35065 39655 43944 53482 40138
SES 3 126 33310 46698 50858 57342 72329 52229