Go to top of page

Note 5. People and relationships

This section describes a range of employment and post-employment benefits provided to our people and our relationships with other key people.

Note 5.1: Employee provisions

Note 5.1a: Employee provisions
Employee provisions
Leave 7,380 6,876
Total employee provisions 7,380 6,876
Employee provisions expected to be settled
No more than 12 months 2,851 2,985
More than 12 months 4,529 3,891
Total employee provisions 7,380 6,876

Accounting policy

Liabilities for 'short-term employee benefits' (as defined in AASB 119 Employee Benefits) and termination benefits expected within twelve months of the end of the reporting period are measured at their nominal amounts.


The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the APSC is estimated to be less than the annual entitlement for sick leave.

The leave liabilities are calculated on the basis of employees' remuneration at the estimated salary rates that will be applied at the time that the leave is taken, including the APSC's employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination.

The liability for long service leave has been determined by using the Australian Government shorthand method for all employees as at 30 June 2016. The estimate of the present value of the liability takes into account attrition rates and pay rises through promotion and inflation.


APSC employees are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS) or the PSS accumulation plan (PSSap).

The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a defined contribution scheme.

The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported in the Department of Finance's administered schedules and notes.

The APSC makes employer contributions to employees' superannuation schemes at rates determined by an actuary to be sufficient to meet the current cost to the Government. The APSC accounts for the contributions as if they were contributions to defined contribution plans.

Note 5.2: Senior Management Personnel Remuneration

  2016 $ 2015 $
The total number of senior management personnel that are included in the above table are 14 (2015: 13).
Short-term employee benefits
Salary 2,428,256 2,536,090
Motor vehicle and other allowances 269,962 279,786
Total short-term employee benefits 2,698,218 2,815,876
Post-employment benefits
Superannuation 392,213 430,870
Total post-employment benefits 392,213 430,870
Other long-term benefits
Annual leave accrued 234,267 247,233
Long-service leave 93,197 77,797
Total other long-term benefits 327,464 325,030
Total senior executive remuneration expenses 3,417,894 3,571,776
Last reviewed: 
14 May 2018