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 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