16. Provisions

Employee benefits  
Recreation leave 6,057 5,933
Leave loading 843 793
Airfares 72 56
Other current
Fringe benefits tax 55 66
Payroll tax 407 402
Superannuation 428 415
Total provisions7,8627,665

The department employed 491 FTE employees as at 30 June 2019 (456 FTE employees as at 30 June 2018).

Employee benefits

Provision is made for employee benefits accumulated as a result of employees rendering services up to the reporting date. These benefits include wages and salaries and recreation leave. Liabilities arising in respect of wages and salaries, recreation leave and other employee benefit liabilities that fall due within twelve months of reporting date are classified as current liabilities and are measured at amounts expected to be paid. Non-current employee benefit liabilities that fall due after twelve months of the reporting date are measured at present value, calculated using the government long-term bond rate.

No provision is made for sick leave, which is non-vesting, as the anticipated pattern of future sick leave to be taken is less than the entitlement accruing in each reporting period.

Employee benefit expenses are recognised on a net basis in respect of the following categories:

  • wages and salaries, non-monetary benefits, recreation leave and other leave entitlements and
  • other types of employee benefits.

As part of the financial management framework, the Central Holding Authority assumes the long service leave liabilities of government agencies, including the Department of Primary Industry and Resources and no long service leave liability is recognised in department’s financial statements.


Employees’ superannuation entitlements are provided through the:

  • Northern Territory Government and Public Authorities Superannuation Scheme (NTGPASS)
  • Commonwealth Superannuation Scheme (CSS)
  • or non-government employee nominated schemes for those employees commencing on or after 10 August 1999.

The department makes superannuation contributions on behalf of its employees to the Central Holding Authority or non-government employee-nominated schemes.  Superannuation liabilities related to government superannuation schemes are held by the Central Holding Authority and as such are not recognised in the department’s financial statements.


Last updated: 23 October 2019

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