Employee Benefits Liability Policy

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1 Plicy 10/3084 part 3 Emplyee Benefits Liability Plicy Summary Publicatin Date March 2015 Review Date March 2016 Related Legislatin/Applicable Sectin f Legislatin Related Plicies, Prcedures, Guidelines, Standards, Framewrks Public Finance and Audit Act 1987 Educatin Act 1972 DECD Crprate financial plicies Replaces Plicy Officer (Name/Psitin) Plicy Officer (Phne) Plicy Spnsr (Name/Psitin) Executive Directr Respnsible (Name/Psitin/Office) Applies t Key Wrds Status Apprved by Assistant Directr, Financial Accunting & Cmpliance Chief Financial Officer DECD Crprate ffice emplyee benefit, liability, liabilities, leave, prvisin, ncst Apprved Senir Executive Grup Apprval Date 12 March 2015 Versin Emplyee Benefits Liability Plicy March 2015

2 REVISION RECORD Date Versin Revisin Descriptin February Final 17 April Final 30 June Final Review Review - new DECD plicy frmat Review - revised DECD plicy frmat Updated t reflect changes in internal arrangements r external (legislative) requirements that are already in place. 2 Emplyee Benefits Liability Plicy March 2015

3 CONTENTS 1. TITLE PURPOSE SCOPE POLICY DETAIL Accrued Salaries and Wages Annual Leave Liability Skills and Experience Retentin Leave (SERL) Lng Service Leave Liability Cuntry Incentive Leave Current vs. Nn-Current Classificatins f Liabilities Emplyment On-Csts Sick Leave and Special Leave with Pay ROLES AND RESPONSIBILITIES MONITORING, EVALUATION AND REVIEW DEFINITIONS AND ABBREVIATIONS SUPPORTING DOCUMENTS REFERENCES... 8 APPENDIX Emplyee Benefits Liability Plicy March 2015

4 1. TITLE Emplyee Benefits Liability Plicy 2. PURPOSE The Emplyee Benefits Liability Plicy has been created t ensure that the statutry requirements fr the disclsure f infrmatin relating t Emplyee Benefits, is crrectly reprted in the financial statements. This plicy supprts the Department in cmplying with Treasurer s Instructin 2 (TI 2) Financial Management and Treasurer s Instructin 28 (TI 28), Financial Management Cmpliance Prgram. The purpse f the Emplyee Benefits Liability Plicy is t utline the Department s plicy psitin relating t the timely and accurate recrding f the Department s emplyee benefits liabilities and the methdlgy that has been adpted fr calculating emplyee benefit liabilities. Nn-cmpliance with this plicy culd result in Emplyee Benefits and emplyment n-csts liabilities being incrrectly recgnised in the Statement f Financial Psitin. 3. SCOPE The cntent f the Emplyee Benefits Liability Plicy applies t bth the Department fr Educatin and Child Develpment and Shared Services SA fficers when undertaking the accunting and reprting f Departmental Emplyee Benefits Liability. The bjective f the Emplyee Benefits Liability Plicy is t ensure that the calculatin f the Emplyee Benefits Liability cmplies with relevant accunting principles. 4. POLICY DETAIL Emplyee benefits will be determined thrugh specific reference t apprpriate legislatin, enterprise agreements, awards r service cntracts applicable t the emplyees f the Department fr Educatin and Child Develpment (the Department). In stating this, the fllwing valuatin methdlgies f emplyee benefit liabilities will be adpted: Salary and wage accrued liabilities will be recrded at nminal values; Annual Leave liabilities will be recrded at nminal values; Skills and Experience retentin Leave liabilities will be recrded at nminal values (subject t DTF advice); Lng Service Leave liabilities will be recrded at the present value f future expected utflws at the reprting date; and Cuntry Incentive Leave will be recrded at nminal values. Emplyee Benefit Leave Liabilities d nt include Sick Leave r Special Leave with Pay because they are bth nn-vesting Accrued Salaries and Wages The liability fr accrued salary and wages is measured as the amunt f unpaid salaries and wages at the end f the reprting perid that is calculated using remuneratin rates current as at the reprting date. 4 Emplyee Benefits Liability Plicy March 2015

5 As pay perids end n different dates each mnth, it is imprtant that accrued salary and wage jurnals are prepared and recrded each mnth t reflect the crrect psitin. This jurnal is t be prepared by Shared Services SA at the cnclusin f each mnth Annual Leave Liability The value f Annual Leave accrued, but nt taken as leave as at the reprting date, is referred t as the Annual Leave Liability. Annual Leave csts and resulting liabilities cmprise a majr expense in the Department s annual budget and this is classified as a shrt term emplyee benefit. A shrt term emplyee benefit is due t be settled within 12 mnths after the end f the reprting perid in which the emplyee rendered the services. As stated in Accunting Plicy Framewrk IV Financial Asset and Liability Framewrk (APF IV), shrt-term emplyee benefits are t be measured at nminal amunts. This generally includes salaries and wages and annual leave where it is expected these amunts will be settled within 12 mnths. In practice, this means that when the Department determine their annual leave liability, the liability amunt is calculated by multiplying hurs entitled by salary rates per emplyee, which in turn, is required t be increased by a salary inflatin rate referenced in APF IV. In additin t including salary rates, a number f n-csts and allwances are paid t Departmental emplyees under varius awards and enterprise bargaining agreements. Nt all allwances hwever are payable when emplyees take leave. On-csts and allwances shall be apprpriately cnsidered when quantifying the liability Skills and Experience Retentin Leave (SERL) The value f Skills and Experience Retentin Leave accrued, but nt taken as leave as at the reprting date, is referred t as the Skills and Experience Retentin Leave Liability. As stated in Accunting Plicy Framewrk IV Financial Asset and Liability Framewrk (APF IV), shrt-term emplyee benefits are t be measured at nminal amunts. This generally includes leave where it is expected these amunts will be settled within 12 mnths. In practice, this means that when the Department determines the leave liability, the liability amunt is calculated by multiplying hurs entitled by base salary rates per emplyee, which in turn, is required t be increased by a salary inflatin rate referenced in APF IV. Where any part f the Retentin Leave liability is required t be reprted as a nn-current liability, accunting fr the liability shuld be cnducted in accrdance with accunting standards and Department f Treasury and Finance advice. In additin t including base salary rates, a number f n-csts and allwances are paid t Departmental emplyees under varius awards and enterprise bargaining agreements. Nt all allwances hwever are payable when emplyees take leave. On-csts and allwances shall be apprpriately cnsidered when quantifying the liability Lng Service Leave Liability The value f Lng Service Leave accrued, but nt taken as leave as at the reprting date, is referred t as the Lng Service Leave Liability. Lng-term emplyee benefits are t be measured at the present value f the expected future cash utflws. The discunt rate t be applied in the present value calculatin is the prevailing market yield n Cmmnwealth r State Gvernment bnds f a term similar t the average term f the liability. 5 Emplyee Benefits Liability Plicy March 2015

6 SA Department f Treasury and Finance has develped a web based tl that utilises actual emplyee data and actuarial methdlgy t quantify the reprtable lng service leave liability t be disclsed in agencys annual financial statements Cuntry Incentive Leave Permanent teachers wh meet certain criteria will qualify fr Cuntry Incentive Leave pursuant t the Suth Australian Educatin Staff (Gvernment Preschls and Schls) Arbitrated Enterprise Bargaining Award 2010 (r it successr). The full details f the Cuntry Incentive Leave plicy can be fund in the Human Resurces HR19 Cuntry Incentive Leave Prcedures dcument. Cuntry Incentive Leave accrued, but nt taken as leave as at the reprting date, is referred t as the Cuntry Incentive Leave Liability. The Cuntry Incentive Leave liability will be recrded at nminal values i.e. hurs f Cuntry Incentive Leave accrued multiplied by the hurly rate and indexed by the salary inflatin rate referenced in APF IV. The liability is recgnised when the qualifying criteria has been met, and is measured at substantive remuneratin rates current at reprting date Current vs. Nn-Current Classificatins f Liabilities Current emplyee benefit liabilities (i.e. fall due within 12 mnths) are t be measured at nminal amunts. T determine a nminal amunt (i.e. the amunt the entity expects t pay), the salary inflatin rate as per Accunting Plicy Framewrk (APF) IV is t be applied t the salary rates current at reprting date. Liabilities that are expected t be settled within 12 mnths after the end f the reprting perid in which the emplyee rendered the services are classified as current liabilities. Generally, accrued salaries and wage accruals and annual leave liabilities will be reprted entirely as a current liability as it is expected that the liability will be payable within 12 mnths. In the case f Lng Service Leave and Cuntry Incentive Leave, nt all amunts are expected t be payable within the 12 mnth perid and s the liabilities will need t be split between current and nn current cmpnents. This shuld be based n specific legislative prvisins, departmental plicies and practices in relatin t the apprval f leave. Histrical patterns f emplyees taking leave shuld als be cnsidered when determining the classificatin split. Fr Retentin Leave, current expectatins are that the liability will be cnsidered current until further investigatin is undertaken and emplyees use f the leave entitlement is better understd Emplyment On-Csts AASB 119 als requires that expenses that are cnsequential t the emplyment f emplyees but which are nt the benefits f emplyees (emplyment n-csts) shuld als be recgnised as liabilities and expenses where the emplyee benefits t which they relate have been recgnised as liabilities and expenses. By definitin, emplyment n-csts are nt benefits f emplyees and shuld nt be classified as such in the Statement f Financial Psitin. Liabilities fr n-csts shall be recgnised in the Statement f Financial Psitin as current and nn-current payables. The determinatin f the current and nn-current prtins f the liabilities shall be based n the classificatin f the Emplyee Benefits t which they relate. 6 Emplyee Benefits Liability Plicy March 2015

7 Examples f emplyment n-csts include; Superannuatin (emplyer cntributin); Payrll Tax, and Wrkers Cmpensatin. Liabilities fr emplyment n-csts are t be reprted as payables (nt Emplyee Benefits). The determinatin f the current and nn-current prprtins f the liabilities will be the same as the prprtins f the emplyee benefits t which they relate. Certain emplyment n-csts (such as superannuatin n-csts) shuld nly be paid n lng service leave liabilities taken as leave (nt amunts paid t emplyees upn terminatin r resignatin). T assist with this the Department f Treasury and Finance calculates the average percentage f lng service leave estimated t be taken as leave. This average percentage is published in Accunting Plicy Framewrk IV Financial Asset and Liability Framewrk. Accunting Plicy Framewrk IV Financial Asset and Liability Framewrk als includes an average emplyer superannuatin n-cst percentage which is t be used in the calculatin f the superannuatin n-cst liabilities n Emplyee Benefits. The Superannuatin n-cst calculatin in accrdance with the APF as fllws: [amunt f lng service leave liability] x [superannuatin n-cst rate] x [average % fr the prprtin f LSL estimated t be taken as leave] = superannuatin n-cst liability n lng service leave It is assumed that all annual leave is taken as leave, s in that case, the superannuatin n-cst calculatin wuld be as fllws: [amunt f annual leave liability] x [superannuatin n-cst rate] = superannuatin n-cst liability n annual leave The applicable Payrll Tax rate/s as published n the Revenue SA internet site shuld be applied when determining the n-cst liabilities fr Payrll Tax, nting that as Payrll Tax is als payable n Emplyer Superannuatin cntributins, the calculatin f Payrll Tax n-cst liabilities must include superannuatin ncsts. The wrkers cmpensatin n-cst rate t be applied n Emplyee Benefits is based n the estimated percentage f Wrk Cver Levies Payable n ttal departmental remuneratin Sick Leave and Special Leave with Pay N prvisin is made fr Sick Leave and Special Leave with Pay as such leave is nn-vesting and the average leave taken in future years by emplyees is estimated t be less than the annual entitlement fr that leave. 5. ROLES AND RESPONSIBILITIES Rle Shared Services SA - Payrll Shared Services SA Financial Services Authrity/Respnsibility fr Prvide apprpriate reprts t assist in the calculatin f Emplyee Benefit Liabilities. Calculate year end Emplyee Benefit Liabilities in accrdance with the Emplyee Benefits Liability Plicy. 7 Emplyee Benefits Liability Plicy March 2015

8 6. MONITORING, EVALUATION AND REVIEW As part f the DECD Financial Management Cmpliance Prgram, this plicy will be reviewed and updated by the Financial Accunting and Cmpliance Unit in accrdance with the review date shwn n the first page f this dcument. Updated plicies must be apprved in accrdance with the DECD Plicy Framewrk. 7. DEFINITIONS AND ABBREVIATIONS Term Annual Leave Cuntry Incentive Leave The Department Emplyee Lng Service Leave Purchased Leave Skills and Experience Retentin Leave (SERL) Meaning An emplyee (ther than a casual) accrues and is credited with recreatin leave in hurs as defined in either the Cmmissiner s Standard 3.4 Respnsive and Safe Emplyment Cnditins - Leave. Permanent teachers that cmmenced in designated cuntry schls prir t the end f 2002 schl year are entitled t cuntry incentive leave after cmpleting six years f cntinuus service at that schl pursuant t the Suth Australian Educatin Staff (Gvernment Preschls, Schls and TAFE) Enterprise Agreement The Department refers t the SA Gvernment administrative unit knwn as the Department fr Educatin and Child Develpment, established under the Public Sectr Act As per the Accunting Plicy Framewrk, an Emplyee is any persn engaged under any Act, Award r ther cntract f service and wh receives a salary r a wage alng with ther benefits frm the gvernment reprting entity. Lng Service Leave entitlements are granted under the Public Sectr Act 2009, Educatin Act 1972 and the Lng Service Leave Act An arrangement whereby the Department apprves an emplyee taking a defined perid f leave withut pay. In s ding The emplyee elects t make agreed deductins frm their pay such that they may cntinue t be paid at the same rate when they take the agreed perid f leave withut pay. A type f leave granted t emplyees wh have 15 years f service r mre. The leave must be taken befre its expiry date. 8. SUPPORTING DOCUMENTS Nt applicable 9. REFERENCES Public Finance and Audit Act 1987 Educatin Act Emplyee Benefits Liability Plicy March 2015

9 APPENDIX Nt applicable 9 Emplyee Benefits Liability Plicy March 2015

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