How to determine who are senior executives
Definition of senior executives
Senior executives are any of the following who are not key management personnel (KMP):
- an official with a classification in Groups 9 to 11 of the table in Schedule 1 to the Public Service Classification Rules 2000, or
- an official with a position equivalent to an official covered by paragraph (a). For corporate Commonwealth entities that do not employ staff under the Public Service Act 1999, this would include an official other than a KMP who is responsible for making decisions, or having substantial input into decisions, that affect the operations of an entity, and
- an officer of the Australian Defence Force with a rank equivalent to a classification covered by paragraph (a). This would include Commodores, Brigadiers, and Air Commodores, and all officers of a higher rank.
Refer to page Employment arrangements to include in disclosure tables for further detail on how to determine individuals to include in the executive remunerating reporting.
What is the total remuneration band for senior executives?
The total remuneration band for senior executives is:
- if the total remuneration for a member of the entity’s senior executives for the reporting period is
$220,000 or less—the band $0 to $220,000, or - if the total remuneration for a member of the entity’s senior executives for the reporting period is more than $220,000—the band of one or more increments of $25,000 above $220,000 into which the remuneration falls.
The Digital Annual Reporting Tool reporting table for senior executives is prepopulated with the appropriate threshold bands for your convenience.
What to report under senior executives’ remuneration
Senior executives’ remuneration information must be reported in accordance with the senior executives table in Schedule 3 of the PGPA Rule. This table reports the average total remuneration of senior executives who received remuneration during the reporting period.
For the senior executives of the entity, the following must be included:
The Digital Annual Reporting Tool reporting table for senior executives is prepopulated with the appropriate threshold bands and the information above in the format required by the senior executives table in Schedule 3 of the PGPA Rule. Entities should complete the data templates within the Digital Annual Reporting Tool to ensure that the correct information is being reported.
For general requirements on each remuneration category refer to How to calculate & report.
