Investor Presentaiton
Department of Health
Notes to the financial statements
For the year ended on 30 June 2023
3.1(a)
Employee benefits expenses (continued)
3.1(b)
AASB 16 Non-monetary benefits are non-monetary employee benefits expenses, predominantly relating to the provision of vehicle and housing benefits that are recognised
under AASB 16 which are excluded from the employee benefits expense.
Employee contributions are contributions made to the department by employees towards employee benefits that have been provided by the department. This includes both
AASB 16 and non-AASB 16 employee contributions.
Employee related provisions
Current employee benefits provisions
Annual leave
Long service leave
Deferred salary scheme
Total current employee related provisions
2023
2022
$'000
$'000
17,063
17,183
14,989
13,079
156
255
32,208
30,517
Non-current employee benefits provisions
Long service leave
Total non-current employee related provisions
11,149
9,933
11,149
9,933
Total employee related provisions
43,357
40,450
Provision is made for benefits accruing to employees in respect of wages and salaries, annual leave and long service leave for services rendered up to the reporting date and
recorded as an expense during the period the services are delivered.
Annual leave liabilities are classified as current, as there is no unconditional right to defer settlement for at least 12 months after the end of the reporting period.
Assessments indicate that actual settlement of the liabilities is expected to occur as follows:
Within 12 months of the end of the reporting period
More than 12 months after the end of the reporting period
17,063
17,183
The provision for annual leave is calculated at the present value of expected payments to be made in relation to services provided by employees up to the reporting date.
2023
$'000
11,825
5,238
2022
$'000
11,953
5,230
<
147
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