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.
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.