Note 5. People and relationships
This section describes a range of employment and post-employment benefits provided to our people and our relationships with other key people.
Note 5.1: Employee provisions
| 2016 $'000 |
2015 $'000 |
|
|---|---|---|
| Employee provisions | ||
| Leave | 7,380 | 6,876 |
| Total employee provisions | 7,380 | 6,876 |
| Employee provisions expected to be settled | ||
| No more than 12 months | 2,851 | 2,985 |
| More than 12 months | 4,529 | 3,891 |
| Total employee provisions | 7,380 | 6,876 |
Accounting policy
Liabilities for 'short-term employee benefits' (as defined in AASB 119 Employee Benefits) and termination benefits expected within twelve months of the end of the reporting period are measured at their nominal amounts.
Leave
The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the APSC is estimated to be less than the annual entitlement for sick leave.
The leave liabilities are calculated on the basis of employees' remuneration at the estimated salary rates that will be applied at the time that the leave is taken, including the APSC's employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination.
The liability for long service leave has been determined by using the Australian Government shorthand method for all employees as at 30 June 2016. The estimate of the present value of the liability takes into account attrition rates and pay rises through promotion and inflation.
Superannuation
APSC employees are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS) or the PSS accumulation plan (PSSap).
The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a defined contribution scheme.
The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported in the Department of Finance's administered schedules and notes.
The APSC makes employer contributions to employees' superannuation schemes at rates determined by an actuary to be sufficient to meet the current cost to the Government. The APSC accounts for the contributions as if they were contributions to defined contribution plans.
Note 5.2: Senior Management Personnel Remuneration
| 2016 $ | 2015 $ | |
|---|---|---|
| The total number of senior management personnel that are included in the above table are 14 (2015: 13). | ||
| Short-term employee benefits | ||
| Salary | 2,428,256 | 2,536,090 |
| Motor vehicle and other allowances | 269,962 | 279,786 |
| Total short-term employee benefits | 2,698,218 | 2,815,876 |
| Post-employment benefits | ||
| Superannuation | 392,213 | 430,870 |
| Total post-employment benefits | 392,213 | 430,870 |
| Other long-term benefits | ||
| Annual leave accrued | 234,267 | 247,233 |
| Long-service leave | 93,197 | 77,797 |
| Total other long-term benefits | 327,464 | 325,030 |
| Total senior executive remuneration expenses | 3,417,894 | 3,571,776 |