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Establishment—recurrent expenditure (superannuation employer contributions)

Metadata item type:Help on this termData Element Concept
METeOR identifier:Help on this term269801
Registration status:Help on this termHealth, Standard 01/03/2005
ACT Health, Final 17/08/2018
Definition:Help on this term

Contributions paid or (for an emerging cost scheme) that should be paid (as determined by an actuary) on behalf of establishment employees either by the establishment or a central administration such as a state health authority, to a superannuation fund providing retirement and related benefits to establishment employees.

The following different funding bases are identified:

  • paid by hospital to fully funded scheme;
  • paid by Commonwealth Government or State government to fully funded scheme;
  • unfunded or emerging costs schemes where employer component is not presently funded.

Fully funded schemes are those in which employer and employee contributions are paid into an invested fund. Benefits are paid from the fund. Most private sector schemes are fully funded.

Emerging cost schemes are those in which the cost of benefits is met at the time a benefit becomes payable; that is, there is no ongoing invested fund from which benefits are paid. The Commonwealth superannuation fund is an example of this type of scheme as employee benefits are paid out of general revenue.

Context:Help on this term

Health expenditure:

Superannuation employer contributions are a significant element of establishment expenditure and, as such, are required for health expenditure analysis at the national level.

The funding basis is required for cost comparison purposes particularly in the case of unfunded or emerging cost schemes where no actual contribution is being presently made but ultimately employer liability will have to be funded.

Object Class attributes

Identifying and definitional attributes

Object class:Establishment
Definition:Help on this termInstitutions, 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.
Specialisation of:Help on this termOrganisation

Source and reference attributes

Origin:Help on this termNational Health Data Committee

Property attributes

Identifying and definitional attributes

Property:Recurrent expenditure
Definition:Help on this termExpenditure which does not result in the acquisition or enhancement of an asset.
Property group:Help on this termFinancial characteristics

Collection and usage attributes

Guide for use:Help on this term

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.


  • Operating expenses
  • Tenancy manager revenue and expense components.

Source and reference attributes

Submitting organisation:Help on this termAustralian Institute of Health and Welfare
Reference documents:Help on this termAustralian Bureau of Statistics: Government Finance Statistics 1998, Cat. No. 5514.0

Data element concept attributes

Relational attributes

Data Elements implementing this Data Element Concept:Help on this term

Establishment—recurrent expenditure (superannuation employer contributions) (financial year), total Australian currency N[N(8)] Health, Superseded 16/01/2020
ACT Health, Final 17/08/2018

Establishment—recurrent expenditure (superannuation employer contributions) (financial year), total Australian currency N[N(8)] Health, Standard 16/01/2020

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