Recurrent salaries and wages expenditure data element cluster
Identifying and definitional attributes
|Metadata item type:||Data Set Specification|
|DSS type:||Data Element Cluster|
|Scope:||These data elements are used in conjunction with each other to describe expenditure on recurrent salaries and wages for staff in establishments.|
Collection and usage attributes
|Guide for use:|
The Recurrent salaries and wages expenditure data element cluster comprises three data elements that describe the expenditure on staff working within an establishment and whether the data are estimated.
The Recurrent salaries and wages expenditure data element cluster describes the following information for an establishment:
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, 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.
The reported expenditure must be prepared using accrual basis of accounting as per the Australian Accounting Standards Board, Standard 101.
|Related metadata references:|
Has been superseded by Recurrent salaries and wages expenditure data element cluster
|Implementation in Data Set Specifications:|
All attributes +
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