Note 4: Personnel costs

Accounting policy

Superannuation schemes

Obligations for contributions to the Auditor-General's Retirement Savings Plan, KiwiSaver, and the Government Superannuation Fund are accounted for as defined contribution plans and are recognised as an expense in the surplus or deficit as incurred.

Breakdown of personnel costs

Salaries and wages 40,546 39,559
Other employee-related costs 1,097 1,044
Employer contributions to defined contribution plans 1,189 1,186
Increase/(decrease) in employee entitlements 420 (140)
Total personnel costs 43,252 41,649

Staff relocation and professional development expenses were classified as other operating expenses in 2015/16 and reclassified as other employee-related costs in 2016/17. This was changed to be consistent with the Financial Statements of Government.