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: | Staffing category | Total Australian dollars | Estimated data indicator | | Administrative and clerical staff | N[N(13)] | 1. Yes
2. No | | Diagnostic and health professionals | N[N(13)] | 1. Yes
2. No | | Domestic and other staff | N[N(13)] | 1. Yes
2. No | | Enrolled nurses | N[N(13)] | 1. Yes
2. No | | Other personal care staff | N[N(13)] | 1. Yes
2. No | | Registered nurses | N[N(13)] | 1. Yes
2. No | | Specialist salaried medical officers (SMOs) | N[N(13)] | 1. Yes
2. No | | Other salaried medical officers (SMOs) | N[N(13)] | 1. Yes
2. No | | Student nurses | N[N(13)] | 1. Yes
2. No | | Trainee/pupil nurses | N[N(13)] | 1. Yes
2. No |
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. | 
