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Features of key remuneration components

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 84.4% and 87.0% of the remuneration received by employees. The TRP component makes up between 13.0% at the Graduate classification and 15.1% at the APS 1 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 20.8% at the SES 3 classification to 24.3% 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. The use of performance bonus arrangements has continued to decline. Bonuses only contribute to between 0.4% and 0.9% of all remuneration received in the SES classifications and up to 1.6% 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 Employees n Base Salary Median $ TRP Median $ Difference

(TRP - Base Salary)
TR Median $ Difference

(TR-TRP)
$ % $ %
Source: 2013 APS Remuneration Report
Graduate 1346 60871 69965.5 9094.5 14.9 69965.5 0 0.0
APS 1 1164 45263 53348.94 8085.94 17.9 53428.36 79.42 0.1
APS 2 3544 54588 63580 8992 16.5 64634.76 1054.76 1.7
APS 3 17548 61512 71951 10439 17.0 72513.9 562.9 0.8
APS 4 29656 69038 79901.81 10863.81 15.7 81017.81 1116 1.4
APS 5 21191 74331 86826 12495 16.8 87394.03 568.03 0.7
APS 6 32468 86844 101429 14585 16.8 101849.39 420.39 0.4
EL 1 28117 108013 126019 18006 16.7 127068.13 1049.13 0.8
EL 2 13050 133777 157033.15 23256.15 17.4 158519 1485.85 0.9
SES 1 1939 178330 235706.42 57376.42 32.2 236576 869.58 0.4
SES 2 565 229949 294968.46 65019.46 28.3 297195.21 2226.75 0.8
SES 3 119 300000 379486.44 79486.44 26.5 382817 3330.56 0.9

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 2013 was low in the non-SES classifications. The highest use of motor vehicle allowances at these classifications was at the EL 2 classification with 2.4% 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 2013. 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.

At non-SES classifications, there was no change in the usage of motor vehicle allowances.  That is, the proportion of the total non-SES l employees as a whole who received an allowance showed no change from last year.

At the SES classifications, the number of employees who received a motor vehicle benefit decreased from 2,110 SES employees in 2012 to 1,953 in 2013. There was a reduction in the proportion of SES employees who received some form of motor vehicle related allowance with 77.4% in 2012, to 74.5% in 2013.

Both the median and average amounts paid for motor vehicle benefits increased for all SES classifications. The median increases were $42 for SES Band 1, $72 for SES Band 2, and $646 for SES Band 3.

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: 2013 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 1346 0 0.0 . . . . . .
APS 1 1164 0 0.0 . . . . . .
APS 2 3544 0 0.0 . . . . . .
APS 3 17548 56 0.3 7454 10204 11816 12929 16995 11861
APS 4 29656 32 0.1 8806 11083 11969 13529 17782 12425
APS 5 21191 30 0.1 9221 10154 11539 12520 16482 11558
APS 6 32468 19 0.1 7729 8784 12165 14168 18134 12008
EL 1 28117 25 0.1 5797 9955 11793 14987 22754 13822
EL 2 13050 308 2.4 5641 17000 20484 25000 26000 19498
SES 1 1939 1466 75.6 17252 25000 25250 27522 31000 25139
SES 2 565 405 71.7 13059 25000 27000 28000 33000 25745
SES 3 119 82 68.9 17280 27306 28646 30650 35000 28211
Total 150707 2423 1.6

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 22,055 employees (14.9%) of the non-SES workforce, and 331 (12.6%) of the SES workforce who received a performance bonus in 2013.

The proportion of employees who received performance bonuses varied across the non-SES classification levels from 0.0 % at the Graduate level to 25.0% at the EL 2 classification.

There has been an increase in the number of non-SES employees receiving a bonus compared with the last report.  his is due to increasing numbers of employees reaching the top of the salary range for their classification, in agencies with an enterprise agreement that provides a performance bonus at the top of the range, in lieu of salary advancement.

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 large agency with a high proportion of their workforce at the top of their classifications’ salary ranges, and an enterprise agreement that provides for a bonus payment in lieu of salary advancement.

The proportion of SES employees who received a performance bonus in 2013 dropped noticeably when compared to 2012, as can be seen in Table 3.3 below. The ceasing of a performance bonus arrangement in an agency large enough to affect the proportions has had a significant effect on these figures. That agency rolled the averaged value of the performance bonus arrangement into base Salary.

Both the median and average performance bonus values increased across all SES classifications between 2012 and 2013.

Band Proportion who received bonus Median performance bonuses Average performance bonuses
2012 % 2013 % 2012 $ 2013 $ 2012 $ 2013 $
Source: 2012 and 2013 Remuneration Reports
SES 1 31 12 8519 10455 9854 11800
SES 2 27 13 14505 20996 19895 31791
SES 3 25 13 19997 29157 28871 48771
Table 3.4 Performance bonus by classification
Classification Total employees  n Employees with bonus n Proportion who received bonus % P5 $ Q1 $ Median $ Q3 $ P95 $ Average $
Source: 2013 APS Remuneration Report

Note: This allowance captures the sum of performance bonuses actually paid to employees for the calendar year of 2013.
Graduate 1346 0 0.0 . . . . . .
APS 1 1164 106 9.1 906 1235 1235 1235 1235 1185
APS 2 3544 841 23.7 867 1235 1235 1235 1235 1199
APS 3 17548 2648 15.1 723 1235 1235 1337 2573 1318
APS 4 29656 1636 5.5 593 1235 1235 1235 3332 1307
APS 5 21191 3828 18.1 856 1268 1268 1459 1632 1449
APS 6 32468 4680 14.4 1061 1478 1478 1692 4261 1826
EL 1 28117 5057 18.0 1334 1844 1844 2118 5895 2416
EL 2 13050 3259 25.0 2002 2279 2571 6426 15662 6518
SES 1 1939 242 12.5 3101 7615 10455 15965 23175 11800
SES 2 565 73 12.9 4048 12000 20996 23621 36635 31791
SES 3 119 16 13.4 3941 22752 29157 32857 400718 48771
Total 150707 22386 14.9

Superannuation

The median employer superannuation contribution for Graduate to EL 2 classifications in 2013 was between 15.4% and 17.1% 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 four categories:

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

As the CSS and PSS closed to new members in 1990 and 2005 respectively, there were no APS employees in the CSS from 35–39 years of age and below, and the under 20 years of age category in the PSS.

There were 74,324 APS employees, or 49.3% of the APS workforce, in the PSS and 59,932 employees, or 39.8% of the workforce, in the PSSap. There has been a slight reduction since last year in the proportion of employees in the CSS and PSS with a corresponding increase in proportion of employees in the PSSap.

Figure 3.1 provides information on the proportional distribution of superannuation scheme membership by classification. As a general trend, the PSSap membership decreases as the classification increases reflecting this as the ‘choice’ fund in the APS since 2005.  Conversely, the proportion of employees in the CSS are higher at higher classifications reflecting employees who have been in the service for longer.

Only 5.1% of APS employees were members of the Commonwealth Superannuation Scheme, down from 5.6% in 2012 with approximately 34.5% of them aged 55 years or over. These members represent a significant proportion of the SES workforce: 23.8% at the SES 1 level, 34.7% at the SES 2 level and 38.7% of the SES 3 level.

A high employer superannuation contribution (compared to base salary) can be the result of several things: a higher salary for superannuation purposes, an employee performing an eligible period of higher duties when their superannuation was calculated, and annualising superannuation paid fortnightly based on ordinary time earnings for a fortnight with a large amount of shift work or overtime. Data is shown in Table 3.7.

Figure 3.1: Superannuation by classification

Figure 3.1: Superannuation by classification

Source: Table 3.7

Table 3.5: Number of employees by superannuation fund and classification
Classification CSS PSS PSSap Other
n % n % n % n %
Source: 2013 APS Remuneration Report
Graduate . . 5 0.4 1185 88.0 156 11.6
APS 1 40 3.4 215 18.5 739 63.5 170 14.6
APS 2 109 3.1 1493 42.1 1604 45.3 338 9.5
APS 3 382 2.2 6495 37.0 9450 53.9 1203 6.9
APS 4 653 2.2 13676 46.1 13811 46.6 1501 5.1
APS 5 715 3.4 9473 44.7 9701 45.8 1297 6.1
APS 6 1426 4.4 15888 48.9 13138 40.5 2011 6.2
EL 1 1928 6.9 16937 60.2 7920 28.2 1330 4.7
EL 2 1677 12.9 8569 65.7 2158 16.5 645 4.9
SES 1 462 23.8 1248 64.4 159 8.2 70 3.6
SES 2 196 34.7 277 49.0 55 9.7 37 6.6
SES 3 46 38.7 48 40.3 12 10.1 13 10.9
Total 7634 5.1 74324 49.3 59932 39.8 8771 5.8
Total employees 150661
Table 3.6: Number of employees by superannuation fund and age group
Classification CSS PSS PSSap Other
n % n % n % n %
Source: 2013 APS Remuneration Report
Under 20 . . . . 155 92.8 12 7.2
20-24 . . 1 0.0 3890 90.0 431 10.0
25-29 . . 455 2.9 13524 87.5 1466 9.5
30-34 . . 5643 28.2 13000 64.9 1374 6.9
35-39 . . 10759 53.4 8295 41.2 1081 5.4
40-44 242 1.1 13796 63.4 6721 30.9 1009 4.6
45-49 1600 7.4 13859 64.4 5143 23.9 923 4.3
50-54 3155 13.8 14375 63.0 4332 19.0 966 4.2
55-59 1590 10.6 9760 64.8 2903 19.3 811 5.4
60 and over 1047 11.2 5676 60.4 1969 21.0 698 7.4
Total 7634 5.1 74324 49.3 59932 39.8 8771 5.8
Table 3.7: Employer superannuation contribution as a proportion of Base Salary by classification
Classification Employees P5 Q1 Median Q3 P95 Average
2012 n 2013 n 2012 % 2013 % 2012 % 2013 % 2012 % 2013 % 2012 % 2013 % 2012 % 2013 % 2012 % 2013 %
Source: 2012 and 2013 APS Remuneration Reports
Graduate 1649 1346 13.4 13.6 15.0 15.0 15.4 15.4 15.6 15.6 17.6 17.2 15.4 15.3
APS 1 1197 1164 14.2 14.4 15.4 15.4 15.6 15.6 17.0 18.0 21.8 21.3 16.3 16.7
APS 2 3731 3544 14.6 14.7 15.4 15.4 16.3 16.4 18.4 17.9 21.4 21.0 17.0 16.9
APS 3 18743 17548 14.2 14.7 15.4 15.4 15.8 16.0 19.1 18.2 23.8 24.2 17.2 17.4
APS 4 30279 29656 14.2 14.9 15.4 15.4 16.3 16.6 17.7 18.1 20.9 20.5 16.7 17.0
APS 5 21268 21191 14.2 14.6 15.4 15.4 16.3 16.4 18.5 18.2 22.1 22.5 17.0 17.2
APS 6 32527 32468 14.2 14.5 15.4 15.4 16.3 17.0 18.8 18.1 21.4 21.4 17.0 17.1
EL 1 28355 28117 14.4 14.6 15.4 15.4 16.8 17.1 18.8 18.5 20.8 21.2 17.1 17.3
EL 2 13146 13050 14.4 14.7 15.4 15.6 17.2 16.8 18.6 18.4 20.8 21.6 17.2 17.3
SES 1 2022 1939 14.1 14.9 16.1 16.4 17.8 17.8 19.2 19.9 22.5 23.0 17.9 18.2
SES 2 579 564 13.8 14.4 15.5 15.8 17.7 17.8 19.5 20.0 23.0 23.2 17.9 18.2
SES 3 126 119 12.9 11.8 15.4 15.4 18.0 18.2 19.6 20.0 22.0 23.0 17.5 17.7
Table 3.8: Employer superannuation contribution by classification
Classification Employees P5 Q1 Median Q3 P95 Average
n $ $ $ $ $ $
Source: 2013 APS Remuneration Report
Graduate 1346 8143 8703 9016 9738 10734 9186
APS 1 1164 5665 6718 7362 8357 10306 7537
APS 2 3544 7402 8133 8743 9947 11516 9081
APS 3 17548 8306 9235 9758 11311 14933 10538
APS 4 29656 9559 10366 11184 12532 14087 11542
APS 5 21191 10416 11277 12106 13726 16705 12702
APS 6 32468 11785 13079 14579 16017 18774 14739
EL 1 28117 14873 16690 18413 19695 23611 18547
EL 2 13050 18389 20989 22718 25081 30130 23415
SES 1 1939 24917 29046 32100 36105 43936 33007
SES 2 565 31097 36757 41014 46863 56542 42162
SES 3 119 37585 48302 54699 60976 75302 54530