Support and Administration Costs Note Description To be reported Proposed SCOA SCOA Description Item 12 Employee expenses All employee costs associated with staff providing support to the staff delivering services. The cost should include: Salaries and wages 6-0611 Salaries and wages: this account represents all (portion of staff salaries and wages paid to that are involved in all staff employed by the support/admin non-profit organisation on roles) a permanent basis or casual basis (including replacement staff). It should not include any expenses for leave taken in the current financial year by employees (e.g. Recreation Leave, Sick Leave, Long Service Leave etc.) if the organisation maintains a provision account. These costs should be funded from the organisation’s provision account. Please note that the Commonwealth will fund an amount equivalent to the additional liability incurred in the financial year for employee-related entitlements see end note – “Employee-related Entitlements” Superannuation 6-0607 This account covers all expenses relating to superannuation, as paid for salaried or casual staff. Payroll Tax An account in the 6-0600 series should be set up to record payroll tax expense.
Support and Administration Costs Note Description To be reported Proposed SCOA Item SCOA Description 12 Employee expenses All employee costs associated with staff providing support to the staff delivering services. The cost should include: Salaries and wages 6-0611 (portion of staff that are involved in support/admin roles) Salaries and wages: this account represents all salaries and wages paid to all staff employed by the non-profit organisation on a permanent basis or casual basis (including replacement staff). It should not include any expenses for leave taken in the current financial year by employees (e.g. Recreation Leave, Sick Leave, Long Service Leave etc.) if the organisation maintains a provision account. These costs should be funded from the organisation’s provision account. Please note that the Commonwealth will fund an amount equivalent to the additional liability incurred in the financial year for employee-related entitlements – see end note “Employee-related Entitlements” Superannuation 6-0607 This account covers all expenses relating to superannuation, as paid for salaried or casual staff. Payroll Tax An account in the 6-0600 series should be set up to record payroll tax expense.
efar_user_guide_accessible.docx