Australian Government: Australian Institute of Health and Welfare METeOR Home Page

Organisation—employee related expenses, total Australian currency NNNNN.N

Identifying and definitional attributes

Metadata item type:Help on this termData Element
Short name:Help on this termEmployee expenses
METeOR identifier:Help on this term359947
Registration status:Help on this termHealth, Standard 05/12/2007
ACT Health, Final 09/08/2018
Definition:Help on this termExpenses of an organisation consisting mainly of wages, salaries and supplements, superannuation employer contributions, and workers compensation premiums and payouts, in Australian currency.

Data element concept attributes

Identifying and definitional attributes

Data element concept:Organisation—employee related expenses
Synonymous names:Help on this termEmployee expenses
METeOR identifier:Help on this term359922
Registration status:Help on this termHealth, Standard 05/12/2007
ACT Health, Final 09/08/2018
Definition:Help on this termThe expenditure incurred by health industry relevant organisations for wages, salaries and supplements, superannuation employer contributions, and workers compensation premiums and payouts, for the reporting period.
Context:Help on this term

Health expenditure

Object class:Help on this termOrganisation
Property:Help on this termEmployee related expenses

Value domain attributes

Identifying and definitional attributes

Value domain:Total Australian currency NNNNN.N
METeOR identifier:Help on this term357602
Registration status:Help on this termHealth, Standard 05/12/2007
ACT Health, Final 09/08/2018
Definition:Help on this termTotal number of Australian dollars reported in millions to one decimal place.

Representational attributes

Representation class:Help on this termTotal
Data type:Help on this termCurrency
Format:Help on this termNNNNN.N
Maximum character length:Help on this term6
Unit of measure:Help on this termAustralian currency (AU$)

Source and reference attributes

Submitting organisation:Help on this termHealth Expenditure Advisory Committee

Data element attributes

Collection and usage attributes

Guide for use:Help on this term

Data are collected and nationally collated for the reporting period - the financial year ending 30th June each year.

Employee related expenses are to be reported in millions to the nearest 100,000 e.g. $4,064,000 should be reported as $4.1 million.

When revenue from transactions are offset against expenses from transactions, the result equates to the net operating balance in accordance with  Australian Accounting Standards Board 1049 (September 2006).

Includes:

  • Salaries, wages and supplements for all employees of the organisation (including contract staff employed by an agency, provided staffing data is also available). This is to include all paid leave (recreation, sick and long-service) and salary and wage payments relating to workers compensation leave.
  • Superannuation employer 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, for a financial year.
  • Workers compensation premiums and payments
Collection methods:Help on this term

Employee related expenses are to be reported for the Health industry relevant organisation type and Type of health and health related functions data elements.

Health industry relevant organisation type

State and territory health authorities are NOT to report the following codes:

Codes 106–109; 111; 115–119; 123; 201 and 203

Type of health and health related functions

State and territory health authorities are NOT to report the following codes:

Codes 199; 299; 303–305; 307; 499; 503–504; 599; 601–603; 688; 699

Comments:Help on this termIn accounting terms, expenses are consumptions or losses of future economic benefits in the form of reductions in assets or increases in liabilities of the entity (other than those relating to distributions to owners) that result in a decrease in equity or net worth during the reporting period.

Source and reference attributes

Submitting organisation:Help on this termHealth Expenditure Advisory Committee
Origin:Help on this term

Australian Bureau of Statistics: Government Finance Statistics 1998, Cat. No. 5514.0.

Australian Bureau of Statistics 2006. Australian System of Government Finance Statistics: Concepts, sources and methods, 2005. Cat. no. 5514.0.55.001 Canberra: ABS.

Australian Accounting Standards Board 1049, September 2006, <www.aasb.com.au>

Relational attributes

Related metadata references:Help on this term

Is used in the formation of Organisation—expenses, total Australian currency NNNNN.N Health, Standard 05/12/2007, ACT Health, Final 09/08/2018

Implementation in Data Set Specifications:Help on this term

Government health expenditure organisation expenditure data cluster Health, Superseded 01/04/2009

Government health expenditure organisation expenditure data element cluster Health, Superseded 04/12/2013

Government health expenditure organisation expenditure data element cluster Health, Standard 04/12/2013
ACT Health, Final 09/08/2018

Government health expenditure organisation expenditure employee related data element cluster Health, Superseded 01/04/2009

Government health expenditure organisation expenditure employee related data element cluster Health, Superseded 04/12/2013

Government health expenditure organisation expenditure employee related data element cluster Health, Standard 04/12/2013
ACT Health, Final 09/08/2018

Implementation in Indicators:Help on this termUsed as numerator
National Healthcare Agreement: P66-Public health program expenditure as a proportion of total health expenditure, 2010 Health, Superseded 08/06/2011
National Healthcare Agreement: PI 66-Public health program expenditure as a proportion of total health expenditure, 2011 Health, Superseded 31/10/2011
National Healthcare Agreement: PI 66-Public health program expenditure as a proportion of total recurrent health expenditure, 2012 Health, Retired 25/06/2013
Used as denominator
National Healthcare Agreement: P68-Proportion of health expenditure spent on health research and development, 2010 Health, Superseded 08/06/2011
National Healthcare Agreement: PI 68-Proportion of health expenditure spent on health research and development, 2011 Health, Superseded 31/10/2011
National Healthcare Agreement: PI 68-Proportion of recurrent health expenditure spent on health research and development, 2012 Health, Retired 25/06/2013
My items Help on this term
Download Help on this term