6 Employee benefit expense
| 2008 $000  | 
            2007 $000  | 
        |
|---|---|---|
| Wages and salaries (i) | 80,749 | 65,960 | 
| Superannuation - defined contribution plans (ii) | 7,346 | 6,547 | 
| Long service leave (iii) | 2,061 | 1,266 | 
| Annual leave (iii) | 7,072 | 5,963 | 
| 97,228 | 79,736 | 
- Includes the value of the fringe benefit to the employee plus the fringe benefit tax component.
 - Defined contribution plans include West State, Gold State and GESB Super Scheme (contributions paid).
 - Includes a superannuation contribution component.
 
Employment on-costs such as workers’ compensation insurance and payroll tax are included at note 12 ‘Other Expenses’. The employment on-cost liability is included at note 31 ‘Provisions’.
