. These Tables examine all components of the the salary package.
Salary levels are also given for differing Council size as
measured by total annual operating expenditure budget, and on a State basis.
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. For job grade Tables the
Table heading states the job grade. For specifically identified jobs as covered
by the survey the Table heading states the an identifying survey job number and
survey job title. In this second case a job description
brief is also shown in the heading Section.
The size of the sample making up the data provided in the Table
is given as the number of individuals whose salary packages are included in the
sample, and the number of Councils from which those incumbents are drawn. These
figures, identified as "N=" and "C=" respectively, are displayed immediately
below the main body of the Table. A Table is only where a sample of at least
five incumbents from a minimum of three Councils was received.
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
(the total value of all salary package components excluding any FBT charge), and
Total Remuneration Cost (the total value of all salary package components
including the FBT charge). Fixed annual Remuneration, which is equivalent to
Total Remuneration Cost less incentive payments is also shown.
An analysis of the job evaluation points for positions included in the sample are shown in the heading to
the main body of the Table.
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) Other Cash Other
cash payments not including any of the above.
(iv) Car The amounts shown
is the deemed annual value of a car included in the package.
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.
A standardised formula is used to value the car in the salary
package.
(v) Lease Car The annual
amount accounted in the package, inclusive of any FBT payment, for the provision
of a novated or other type of lease arrangement car.
(vi) Telephone The annual
cost of rental and calls paid including mobile phones, and the cost of any
telephone installed in a motor vehicle.
(vii) Other FBT Benefits The annual value of any other FBT liable benefits provided to the
employee as part of their salary package and are not recorded elsewhere.
(viii) Professional Subscriptions The annual cost of membership and other fees paid in respect of
professional associations.
(ix) Other Non-FBT Benefits The annual value of any other items provided to the employee as
part of their salary package that do not attract FBT and are not recorded
elsewhere.
(x) Council Superannuation The annual cost of contributions made by the employer to a
superannuation plan, including the Super Guarantee Charge.
(xi) 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.
(xii) Incentives Total
of:
An annual amount of performance related bonus paid in addition to Base
Salary and calculated on a collective performance basis, such as Council or work
unit performance.
An annual amount of performance payments based on
individual performance, such as the achievement of specified personal
objectives.
(xiii) 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 Council Total Annual Operating
Expenditure Budget, and by State.
The lower section of the page gives total
remuneration based on Council size as measured by operating expenditure budget,
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 Councils 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 Councils
was received for the category. For lower sample sizes, down to three individuals
from separate Councils, only the median is shown.
Print this page as a handy reference.
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Remuneration Centre