Notes to the financial statements

for the year ended 30 June 2009

6 Employee benefit expense

 

2009
$000

2008
$000

Wages and salaries (i)

91,001

80,749

Superannuation - defined contribution plans (ii)

8,389

7,346

Long service leave (iii)

2,882

2,061

Annual leave (iii)

7,954

7,072

 

110,226

97,228

(i) Includes the value of the fringe benefit to the employee plus the fringe benefit tax component.

(ii) Defined contribution plans include West State, Gold State and GESB Super Scheme (contributions paid).

(iii) Includes a superannuation contribution component.

Employment on-costs such as workers’ compensation insurance and payroll tax are included at note 11 ‘Other Expenses’. The employment on-cost liability is included at note 30 ‘Provisions’.