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
| Actual 2017/18 $000 |
Actual 2016/17 $000 |
|
|---|---|---|
| Salaries and wages | 42,416 | 40,546 |
| Other employee-related costs | 1,106 | 1,097 |
| Employer contributions to defined contribution plans | 1,233 | 1,189 |
| Increase in employee entitlements | 949 | 420 |
| Total personnel costs | 45,704 | 43,252 |