Establishment—recurrent expenditure (salaries and wages)
Metadata item type:
Data Element Concept
Health, Standard 01/03/2005
Salary and wage payments for all employees of the establishment (including contract staff employed by an agency, provided staffing data is also available).
Generally, salary data by staffing categories should be broadly consistent with full-time equivalent staffing numbers. Where staff provide services to more than one hospital (for Public hospitals establishments NMDS) or service unit (for Mental health establishments NMDS), their salaries should be apportioned between all hospitals to whom services are provided on the basis of hours worked in each hospital.
Salary payments for contract staff employed through an agency should be included under salaries for the appropriate staff category provided they are included in full-time equivalent staffing. If they are not, salary payments should be shown separately.
Salaries and wages invariably constitute the major component of recurrent and, indeed, total expenditure for establishments are vital to any analysis of health expenditure at the national level. The categories correspond with those relating to full-time equivalent staffing which is a requirement for any proper analysis of average salary costs.
Institutions, organisations or the community from which health services are provided. The term establishment covers conventional health establishments and also organisations which may provide services in the community.
National Housing Assistance Data Dictionary specific:
Recurrent expenditure on goods and services is expenditure, which does not result in the creation or acquisition of fixed assets (new or second-hand). It consists mainly of expenditure on wages, salaries and supplements, purchases of goods and services and consumption of fixed capital (depreciation).
When fees charged for goods and services are offset against recurrent expenditure, the result equates to final consumption expenditure in the Australian Bureau of Statistics' national accounts framework.
Tenancy manager revenue and expense components.
Source and reference attributes
Australian Institute of Health and Welfare
Australian Bureau of Statistics: Government Finance Statistics 1998, Cat. No. 5514.0
Data element concept attributes
Collection and usage attributes
This is to include all paid leave (recreation, sick and long-service) and salary and wage payments relating to workers compensation leave.
Salary data for contract staff, provided the contract is for the supply of labour (e.g. nursing) rather than products (e.g. photocopier maintenance), should be shown under the appropriate staff salary category provided that corresponding staffing (full-time equivalent) data is available. If not, it should be shown separately.
Data Elements implementing this Data Element Concept: