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Presentation of Salary Data

Salary data for a job are shown as a Remuneration Table. These Tables examine the components making up the salary package for the job. Total Remuneration figures are also given for differing organisation size as measured by total annual revenue/expenditure budget, and on a State basis. Total Remuneration is defined as the total value of all benefits in the salary package, excluding FBT.

A Remuneration Table is provided where data from at least five separate incumbents from a minimum of three organisations was received. A job description brief is also shown. This description indicates the type of job included in the analysis.

Remuneration Tables

The Remuneration Table allows you to gauge the overall level of remuneration and the extent and value of individual salary package components paid to incumbents in the job. The information in the Table consists of two sections as follows:
 
Section 1. Job Identification and Sample Size. The Survey Title for the job heads the table to identify the data being presented. The Survey Job Number and the date the survey is published are also shown.

The size of the sample making up the data provided in the Remuneration Table is given as the number of individuals whose salary packages are included in the sample, and the number of organisations from which those incumbents are drawn. These figures, identified as "N=" and "C=" respectively, are displayed immediately below the main body of the Table.
 
Section 2. Salary Data. The information shown in this section gives the Salary Package components for the job. The body of information in this section is shown in six columns of figures. Each row of information is labelled at the left hand side.
 
Salary Package Components

Individual salary package components and intermediate salary package sub-totals are shown. The sub-totals are: Total Cash, Total Non-Cash Benefits, Total Superannuation (including salary sacrifice), Total Remuneration, and Total Remuneration Cost. Total Remuneration Cost less Incentive is also shown.

The salary package components, excluding the intermediate sub-totals, in order reading down the Remuneration Items column are:

(i) Base Salary The annual salary, exclusive of any loadings, allowances, commissions or incentive payments.

(ii) Annual Leave Loading The annual amount of leave loading.

(iii) Overtime Any payment made as an addition to salary to reflect work performed beyond specified normal hours.

(iv) Car allowance A cash payment to an employee to assist in defraying the purchase and/or running costs of a motor vehicle.

(v) Other Cash Other cash payments not including any of the above.

(vi) Cars The amounts shown for up to two cars are the deemed annual value of each car to the employee.

The value is calculated from the capital purchase price of the car, the level of use the employee has of each car, and reduced by any after tax contribution the employee makes to the running cost of the car.

For full private use Annual benefit to employee = $2,300 + 0.28 x C, less any after tax contribution, where C = current new cost of vehicle.

For part private use If use of the car by the employee is restricted, then a 75% factor is applied as follows: Annual benefit to employee = $2,300 + (75% x 0.28 x C) less any after tax contribution.

For commuter use only If the car is only for commuter use by the employee, then a 25% factor is applied as follows: Annual benefit to employee = $2,300 + (25% x 0.28 x C) less any after tax contribution.

(vii) Parking The annual cost of providing car parking where this item is included in the employees salary package.

(viii) Professional Subscriptions The annual cost of membership and other fees paid in respect of professional associations.

(ix) Medical/Life Insurance The annual cost of company paid premiums or allowances for health and/or life insurance.

(x) Telephone The annual cost of rental and calls paid including mobile phones, and the cost of any telephone installed in a motor vehicle.

(xi) Expenses The annual value of any other non-cash benefits not specifically mentioned elsewhere.

(xii) Company Superannuation The annual cost of contributions made by the employer to a superannuation plan, including the Super Guarantee Charge.

(xiii) Salary Sacrifice Superannuation That part of an employee's total salary package nominated for inclusion in superannuation. This amount reflects flexibility of choice by the employee; commonly referred to as salary sacrifice superannuation.

(xiv) Incentives Paid in addition to Base Salary and the total of: The amount calculated on a collective performance basis, such as company profit. The amount based on individual performance, such as the achievement of specified objectives. The amount based directly on sales volume.

(xv) Fringe Benefits Taxation Each remuneration component listed above excludes FBT. The overall FBT for the total package is shown as a single figure. Where FBT on cars is to be calculated, the statutory formula method is used.

Columns: The six columns of survey information in order are:

Columns 1,2,3 - First Quartile, Median, Third Quartile

Each row of data in the table is analysed separately. The three columns, First Quartile, Median, and Third Quartile, indicate the spread of values in the sample for the particular row item. One quarter, i.e. 25%, of incumbents in the sample receive an amount for the benefit item that is less than or equal to the amount shown in the First Quartile column. Similarly, one half of incumbents in the sample receive less than the value shown in the Median column for the particular item. Conversely, one half receive more than the amount shown in the Median column. Three quarters, i.e. 75%, of incumbents in the sample receive an amount for the benefit item that is less than or equal to the amount shown in the Third Quartile column. One quarter receive more than this amount.

Median figures can be considered a better measure overall than an average because the latter can be biased by extreme values in a sample, especially if the sample is small.

Note that because each row of information is analysed independently for the First Quartile, Median, and Third Quartile columns, the individual values in these columns do not necessarily add vertically.

Column 4 - Average

The Average column shows the arithmetic average of each item. This is simply the sum of the amounts of the benefit paid to each incumbent in the sample, divided by the sample size. The figures in the Average column add vertically. There may be a one or two dollar variation in the totals due to rounding. Where an organisation employs several people in a particular job classification, the figures in the Average column are useful for budget setting purposes. This is because the average represents aggregated amounts taking into account salary levels paid at differing levels of competence of performance.

Column 5 - Receiving Incumbent Average

The Receiving Incumbent's Average shows the arithmetic average of the amount of the remuneration item provided to those incumbents who actually receive the benefit. The information in this column is linked to the Percent Receiving column, which shows the proportion of the sample that actually receives the benefit. Amounts in this column do not add vertically as each item in the column is assessed independently of others in the column. Figures in this column differ from those in the Average column because the latter is based on all incumbents in the sample rather than only those who actually receive the benefit.

Column 6 - Percent Receiving

The figures in this column show the percentage of incumbents in the sample that receive the particular remuneration item. These figures are useful in assessing the extent to which a particular type of benefit is provided to the job. It is also used to track trends in salary package structures resulting from changes in legislation, economic factors, and broader trends in the labour market and the community.

Total Remuneration by organisation Total Annual Revenue (or Expenditure Budget for not-for-profit organisations), and by State.

The lower section of the page gives total remuneration based on organisation size as measured by annual revenue, and by State. For each category the first quartile, median, third quartile and average are shown. In this section, the column headed N indicates the sample size in the category. The column headed C gives the number of organisations from which the sample of size N is drawn. Here, a full set of figures is provided for a category where data on at least five individuals from at least three organisations was received for the category. For lower sample sizes, down to three individuals from separate organisations, only the median is shown.