Executive Remuneration Reporting

Commonwealth Entities and Commonwealth Companies are requested to publish information detailing the scope and value of remuneration for executive and other highly paid staff on their entity/company's website. This information should be presented in two tables:

Table A: Average annual reportable remuneration paid to substantive executives during the reporting period; and

Table B: Other highly paid staff.

General requirements/definitions

Privacy Act 1988

An individual's remuneration information is personal information under the Privacy Act 1988. For the purposes of this publication, where an individual could reasonably be identified from the information to be published (for example, where there is only a small number of individuals in a salary range), it is the responsibility of each entity or company to gain consent from these individuals to publish this information.

What is an executive?

For the purposes of this publication executives are defined as:

  1. Chief executive officers and equivalents, Senior Executive Service (SES) and equivalents classified in Groups 9–11 of the Public Service Classification Rules 2000 and star ranked military officers; or
  1. Employees of an entity or company who:
    1. make, or participate in making, decisions that affect the whole, or a substantial part, of the operations of the entity or company; or
    2. have the capacity to affect significantly the entity's or company's financial standing or performance in achieving its purposes (as defined by section 8 of the Public Governance, Performance and Accountability Act 2013); or
    3. perform functions controlling operational activities, which directly impact the economic function and viability of the entity or company; and
    4. have employment conditions equivalent to SES employment conditions of service.

For the purposes of this publication, other highly paid staff are defined as employees, other than executives as defined above:

    1. where the sum of their reportable remuneration was $200,001 or more for the financial reporting period; and
    2. who were not deployed outside Australia during the reporting period.

Individuals with dual roles

For the purposes of this publication, where an individual is both an executive and director of the same entity or company, they should be reported as an executive within these disclosures.

Fee-for-service contracts

Entities and/or companies are not required to disclose information in this publication for executives subject to a fee-for service contract arrangement, where the entity is not the direct employer.

Secondment arrangements

For the purpose of this publication, individuals on secondment should be disclosed by the receiving entity or company only.

Archiving information for future reference

In future years, entities and companies are requested to maintain the published tables for previous reporting periods on their website.

Including definitions

Entities and companies are requested to include the “Key requirements/definitions” with the published tables on their website.