Reference guide
For the workplace profile and reporting questionnaire
Reporting for the 2013-14 and 2014-15 reporting periods
Version 2.0
Preparing for reporting
Contents
Contents
Introduction
Reporting and compliance overview
Key elements of the Act, reporting and
compliance
Online reporting
Notification and access requirements
Future reporting periods
Completing the workplace profile
Overview of the workplace profile
Who should be included in the workplace
profile?
Definitions of key terms for the workplace
profile
Remuneration data
Completing the workplace profile online
Completing the reporting questionnaire
Formal policies and formal strategies
Timeframe
Gender composition of the workforce
Gender composition of governing bodies
Equal remuneration between women and
men
Availability and utility of employment terms,
conditions and practices relating to flexible
working arrangements for employees and to
working arrangements supporting employees
with family or caring responsibilities
Consultation with employees on issues
concerning gender equality in the workplace
Any other matters specified by the Minister:
Sex-based harassment and discrimination
Appendix 1
Calculating salary data
Frequently asked questions
Advice and assistance
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Workplace Gender Equality Agency | Reference guide to the workplace profile and reporting questionnaire
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Introduction
In 2012 the Workplace Gender Equality Act 2012 (Act) came into effect, changing the way non-public
sector employers with 100 or more employees report to the Workplace Gender Equality Agency.
Purpose of this document
Reporting to the Workplace Gender Equality Agency (Agency) is now available online and relates to a set of standardised
reporting matters under six gender equality indicators (GEIs).
This reference guide is a companion document to the indicative reporting format ‘Workplace profile and reporting
questionnaire: preparing for reporting’, available on the Agency’s website. This reference guide has been developed to
provide definitions and examples of the key concepts and terms contained in the indicative format of the Workplace
profile and reporting questionnaire.
Related materials
This reference guide should be read in conjunction with the following documents available on our website:
 Workplace profile and reporting questionnaire: preparing for reporting V3.0
 Case study with worked examples V2.0
Structure of the reference guide
This reference guide is structured into three main sections:
 Section 1 provides an overview of the key reporting and compliance requirements.
 Section 2 provides a more detailed explanation of the key elements of the workplace profile.
 Section 3 provides definitions and examples of key terms in the reporting questionnaire.
IMPORTANT NOTE: This reference guide outlines definitions, key terms and examples. As comments and questions are
received from report contacts, the Agency may update this reference guide with further clarifications. The information
contained in this reference guide is general in nature. You should consider how they apply to your organisation’s
particular circumstances.
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Section 1
Reporting and compliance
overview
4
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Section 1
Reporting and compliance overview
This section provides explanations and guidance on the following:
Key elements of the Act, reporting and compliance
 who needs to report to the Agency
 reporting online
 notification and access requirements
 future reporting periods.
Key elements of the Act, reporting and compliance
The legislation
On 6 December 2012, the Equal Opportunity for Women in the Workplace Act 1999 (EOWW Act) was replaced by the
Workplace Gender Equality Act 2012 (Act).
From the 2013-14 reporting period, the requirements of the Act became fully operational. Minimum standards apply from
the 2014-15 reporting period.
All non-public sector employers with a total of 100 or more employees (including full-time, part-time, permanent,
contract and casual employees and including employees of any subsidiary) (relevant employers) are covered under the
Act and required to report to the Agency annually.
If a relevant employer’s number of employees falls below 80 (counting all employees in its corporate structure), it must
continue to report if it has been a relevant employer for six months or more of that reporting period.
When determining if they are covered under the Act, employers must count actual employees (headcount).
Relevant employers are required to report against a set of six standardised gender equality indicators (GEIs). The precise
reporting matters under each GEI are set by the relevant Minister in a legislative instrument before the commencement
of the reporting period.
Relevant employers must also comply with notification and access requirements.
Reports must also be signed by the CEO (or equivalent) of the relevant employer.
Gender equality indicators (GEIs)
The GEIs are standardised indicators developed to address the most pressing contemporary challenges to gender
equality in Australian workplaces. The indicators are:
 GEI 1: gender composition of the workforce
 GEI 2: gender composition of governing bodies of relevant employers
 GEI 3: equal remuneration between women and men
 GEI 4: availability and utility of employment terms, conditions and practices relating to flexible working
arrangements for employees and to working arrangements supporting employees with family or caring
responsibilities
 GEI 5: consultation with employees on issues concerning gender equality in the workplace
 GEI 6: any other matters specified by the Minister in a legislative instrument, currently sex-based harassment
and discrimination.
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Under each of the GEIs is a set of standardised reporting matters. The workplace profile covers matters relating to GEI 1
and GEI 3, and the reporting questionnaire covers reporting matters on all six GEIs. These are set out in sections 2 and 3
of this reference guide.
Key reporting dates
Reporting period
The reporting period is the 12 month period from 1 April to 31 March annually.
Report submission
Compliance reports are due between 1 April and 31 May annually.
Public report
The public version of compliance reports is published on the Agency’s website. The public report does not include
personal information, remuneration details and other information that may be specified by the Minister in a legislative
instrument.
To comply with the notification and access requirements, it is the public report that must be provided to employees and
shareholders or members, and on which employees and employee organisations with members in the workplace may
comment to the Agency or the employer.
Report contacts can download and/or print both a public and confidential version of their report once they have
submitted both the workplace profile and reporting questionnaire in the online portal.
Confidentiality of remuneration information
An individual employer’s information relating to remuneration included in a compliance report will not be published by the
Agency. Aggregated remuneration data may be published so long as it does not disclose information about a specific
employer or person. This will enable the Agency to collect and analyse data and to develop other resources on pay
equity to benefit employers.
CEO signature
With online reporting, the CEOs actual signature is not required to be submitted to the Agency. Instead, report contacts
will be required to confirm the CEOs details to convey her/his signature. In addition, once a relevant employer submits
and downloads a copy of its report, the CEO (or equivalent) needs to either sign that document, or authorise her/his
signature to be added to the report. An acting CEO of the relevant employer will also be able to sign the public report.
This signed report is what the employer is required to make available to employees and shareholders or members. A
copy of this signed version does not need to be sent to the Agency.
Letter of compliance
The Agency provides letters of compliance to relevant employers who are compliant with the Act. Letters are also sent
to non-relevant employers confirming they are not covered by the Act and not required to report to the Agency.
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Online reporting
The online portal is accessible via the Agency’s website. Details of how to report online are also on the Agency’s website.
AUSkey: secure access to the portal
To report via the online portal, relevant employers need an AUSkey. AUSkey is a single identifier and password for secure
login to, and submission of information through, a wide variety of government online services.
Most organisations already have an AUSkey for communicating with the Australian Taxation Office. If your organisation
already has an Administrator AUSkey holder (usually held by the Chief Financial Officer, Company Secretary or similar),
ask them to login to www.abr.gov.au/auskey and register you for an AUSkey. It’s the quickest way to get an AUSkey.
An Administrator AUSkey holder can approve Standard and Administrator AUSkeys for report contacts within your
organisation. Multiple AUSkey holders can be nominated at one time. For further information regarding the types of
AUSkeys go to www.abr.gov.au/auskey and select frequently asked questions.
If your organisation does not have an Administrator AUSkey, you can register for one at www.abr.gov.au/auskey. Before
you start, you will need to check whether you are eligible to complete the registration form at www.abr.gov.au/auskey.
The Australian and New Zealand Standard Industrial Classification (ANZSIC)
The Australian and New Zealand Standard Industrial Classification (ANZSIC) has been developed for use in the
compilation and analysis of industry statistics in Australia and New Zealand.
It is important that relevant employers match an ANZSIC category to the primary business activity for each organisation
in its corporate structure as this impacts on who can be reported on in the one report. You can check ANZSIC categories
and definitions on the Australian Bureau of Statistics website.
!
Please note, if you have previously submitted the industry details based on ASIC
(the previous classification scheme) as part of your WGEA report, the Agency
has converted this to the corresponding ANZSIC code in the online portal and
this will be displayed when you login to the portal.
Reporting on single or multiple entities within a corporate structure
A relevant employer can report on behalf of other organisations in its corporate structure (in the one report) ONLY if
they belong to the same ANZSIC division (the top level in the ANZSIC structure, e.g. Mining, Manufacturing etc).
Subsidiaries that operate in a different ANZSIC division will need to either submit their own report, or be reported on by
another entity in their ANZSIC division.
The decision tree in figure 1 below is provided to assist you in determining the number of reports required to be
submitted. If an employer is submitting multiple reports, it is important to ensure all entities are covered in the separate
reports and that there is clear communication and agreement within your organisation as to the number of reports and
which entities are reporting.
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Do you want to submit
one report on behalf
of all these entities?
Are they in the
same ANZSIC
Division?
YES
YES
YES

Does your
corporate structure
have more than
one entity that
employs staff?
NO



NO



NO
Submit at least one
report per ANZSIC
Division
One AUSKey per report
Separate ABN unique to
each entity submitting a
report
Submit one report
One AUSKey
One unique ABN



Submit at least one
report per ANZSIC
Division
One AUSKey per report
Separate ABN unique to
each entity submitting a
report

Submit one report
covering all
entities
One AUSKey and
unique ABN for
the organisation
submitting the
report
Notification and access requirements
Relevant employers must comply with the notification and access requirements. The table below sets out the
notification and access requirements.
Table 1 Notification and access requirements
No
Stakeholder
Requirement
 Notification to employees could occur through an organisation’s
normal means of communication with employees, including
employee newsletters, workplace meetings and any other
appropriate existing consultative means. The method used must
ensure that the information concerning the organisation’s gender
equality report was transmitted widely to all employees.
1
2
Inform employees and members or
shareholders, as soon as
reasonably practicable, that report
has been lodged with the Agency
and advise how the report may be
accessed
Provide access to the report to
employees and members or
shareholders
 In the case of shareholders of a publicly listed company, given there
may be more limited opportunities to communicate with them,
notification could occur, for example, in the next available annual
report and on the employer’s website.
 The term ‘member’ has not been defined in the Act. In our view, it
should be interpreted to cover registered members of nonshareholding corporations, members of associations incorporated
under State and Territory legislation, and persons constituting an
association that is not incorporated. ‘Members’ includes members of
clubs, professional associations and credit unions. If the relevant
employer’s members provide a governing function like shareholders
and would ordinarily receive governance information like annual
reports, they could similarly be notified by annual report or website.
 As soon as reasonably practicable after the report has been lodged, a
relevant employer must provide its employees and members or
shareholders with access to its report (excluding personal
information, details on remuneration and other information that may
be specified by the Minister).
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No
Stakeholder
Requirement
 Excluding personal information, details on remuneration and other
information that may be specified by the Minister, an employer could
fulfil this requirement by ensuring employees are clearly provided
with, for example, a link to a website or intranet site where a copy of
the report could be downloaded, or a hard copy of the report.
3
Inform employee organisations
with members in its workplace,
within seven days after lodgement,
that the report has been lodged
 An employee organisation is any organisation of employees which
has been registered under the Fair Work (Registered Organisations)
Act 2009. These are typically trade unions.
 It is not intended that this requires an intensive effort by employers
to identify all possible employee organisations, but is taken to include
those that the employer could reasonably be expected to know
about.
 When informing employees or employee organisations that have
members in the workplace that a report has been lodged, a relevant
employer must advise them that comments on the report may be
given to the relevant employer or to the Agency.
4
Inform employees and those
employee organisations with
members in its workplace of the
opportunity to comment on the
report to the employer or Agency
 There is no time restriction on when comments can be provided.
However, comments provided to the relevant employer or the
Agency, during the 28 days after a report has been submitted, will
allow for those comments to be taken into account by the employer
in providing additional information to the Agency, and by the Agency
in requesting additional information to assist in assessing compliance
with the Act.
 If an employee makes comment to an employer, then it is up to the
organisation to develop a process or procedure internally for
handling that comment. The Agency does not need to be informed
of this internal comment. However, if the comment is deemed valid
by the employer, it has 28 days from the date of lodgement of the
report in which to make those changes to its online report.
 There is no requirement for an amended report to be made
accessible to employees, shareholders and/or members of a relevant
employer, or for any relevant employee organisation to be informed
of the amended public report.
Suggested wording for complying with the notification and access
requirements
Suggested wording for complying with the notification and access requirements can be accessed at
http://www.wgea.gov.au/report/notification-and-access-requirements.
Notification and access requirements relating to shareholders
 A relevant employer needs to notify and make its report available to its shareholders regardless of the location
in which they are based.
 It does not need to notify and make its report available to the shareholders of its subsidiaries, except where the
shareholders of the parent company are also shareholders of the relevant subsidiaries.
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Comments made to the Agency by an employee or employee organisation
The Agency does not have to advise the employer of comments received, but it may take them into account when
requesting additional information from the employer in determining compliance or when determining if a review is to be
conducted of the relevant employer’s compliance with the Act.
The Agency suggests that, in the first instance, comments on an employer’s report be made to the employer. This will
enable the employer to deal with any errors or inaccuracies.
The Agency has developed comments guidelines. These are available on the Agency’s website.
Figure 1 Summary of notification and access requirements
Notify report
submitted
Shareholders/
members
Employee
organisations
Employees
Provide access to
report
Comment on report
Future reporting periods
2014-15 reporting period
For the 2014-15 reporting period, reporting matters will remain the same as those for the 2013-14 reporting period. The
government is considering changes to the reporting requirements for the 2015-16 reporting period and the Agency will
notify report contacts of any changes in due course.
Minimum standard for 2014-15 reporting period
The government has introduced a minimum standard applicable for the first time in the 2014-15 reporting period. This
requires relevant employers with 500 or more employees to have in place a policy or strategy from 1 October 2014 in
relation to one or more of the following:
1. supporting gender equality in the employer’s workplace in relation to gender composition of the workforce
2. equal remuneration between women and men
3. flexible working arrangements for employees of the employer with caring responsibilities
4. sex-based harassment and discrimination prevention in the employer’s workplace.
This minimum standard continues to apply in each subsequent reporting period. If an employer that is required to meet
this minimum standard does not do so, it will have a further two reporting periods to improve against the minimum
standard before it may be deemed non-compliant by the Agency.
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Section 2
Completing the workplace
profile
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Section 2
Completing the workplace profile
Organisations must complete a workplace profile which covers a set of standardised reporting matters under GEI 1
‘gender composition of the workforce’ and GEI 3 ‘equal remuneration between women and men’. This part of the
reference guide provides:
 guidance on calculating the number of employees
 definitions for the key terms and concepts in the workplace profile, and
 descriptions of the two options available for completing the workplace profile online.
Overview of the workplace profile
A workplace profile must include actual headcount (that is, the actual number of employees).
The following information is required to be provided in the workplace profile:
 data that is representative of your workforce at a point in time within the reporting period
 gender
 employment status:
•
full-time/part-time
•
permanent/contract/casual
 standardised occupational categories for managers and non-managers
 for managers: the reporting level from the Chief Executive Officer (or equivalent)
 remuneration:
•
annualised and full-time equivalent calculation of base salary and,
•
annualised and full-time equivalent calculation of total remuneration.
Who should be included in the workplace profile?
An organisation must include in its workplace profile the gender composition of all its workers in Australia (not only those
with Australian nationality) at a date that is representative of your workforce. An employer must report on actual
numbers (head count), including full-time, part-time, casual and those on contract.
For employers who are reporting on other entities in the one report, the number included in the workplace profile needs
to be the total of all the entities being reported on. In the CEO (or equivalent) row of the workplace profile, the number
of CEOs included should reflect the number of organisations included in that report (for example, ABC Pty Ltd is
reporting on two other subsidiaries, so the total number in the CEO row would be three).
The workplace profile needs to include: (see Table 8 for definitions):
 apprentices and graduates
 independent contractors (in specific circumstances, see Table 3)
 foreign nationals or expatriates (who are working in Australia even if their remuneration is paid by overseas
entities)
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 employees who are currently working overseas but who worked in Australia for more than six months of the
reporting period
 employees on parental leave (paid or unpaid)
 salaried or income (non-equity) partners.
The workplace profile does not need to include:
 employees of a labour hire company who have been assigned to work in your business
 an independent contractor whose services are not normally undertaken by the organisation (e.g. if you are an
accounting services firm, the person who comes in and looks after the plants in your office)
 volunteers or unpaid visitors
 if an employee does not identify as either male or female, for the purposes of reporting to the Agency in
accordance with the Workplace Gender Equality Act 2012, they do not need to be included in the workplace
profile.
Some organisations may have complexities relating to who is and who is not an employee. Table 2 below provides
guidance for some of these circumstances.
Table 2 Defining the boundaries of employees in specific organisations
Category
Definition
For recruitment
agencies
 Individuals employed on a temporary basis (also referred to as ‘temps’, or ‘on-hire’
employees) by a recruitment agency need to be included in the recruitment agency’s
workplace profile. This is because these individuals are employees of the recruitment
agency, not the ‘host’ employer.
For group
training
companies
 Apprentices and trainees who are directly employed by a group training company must be
counted in the workplace profile of the group training company, not in the profile of the
employer with whom they have been placed. Trainees are not to be included with
apprentices under the ‘Apprentices’ category in the workplace profile.
 Equity partners (part-owners of the business) should be reported on under gender equality
indicator 2, ‘gender composition of governing bodies’.
For partnerships
 The managing partner also needs to be counted in the workplace profile under gender
equality indicator 1 under ‘CEO (or equivalent)’.
 Non-equity partners (more commonly, salaried partners) are to be reported on under GEI1.
 It is possible for a “minister” or “officer” of a particular religion to be engaged under a
contract of employment (Ermogenous v Greek Orthodox Community of SA Inc [2002] HCA
8). To say that a minister of religion serves God and those to whom he or she ministers
describes the minister's spiritual duties. It leaves open the possibility that the minister has
been engaged to do this under a contract of employment. Accordingly, to determine if a
minister or officer has a legal employer/employee relationship, among others, the following
distinct issues are to be considered:
For religious
institutions/churc
hes
•
The structure of the organisation in which the office is said to exist – is the
minister/officer appointed/employed by “the church” or another organisation (e.g. a
different structure)?
•
Who has legal responsibility for the appointment/removal (termination)/control of the
performance of functions of the minister/officer?
 If the answer to these questions is the church, it is likely they would be considered an
employee of that organisation. However, it can be a complex matter of fact and law to
determine whether a particular minister or officer is an employee. As such, all relevant
factors will need to be considered.
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Definitions of key terms for the workplace profile
Employment status
Employment status refers to the nature of employment. Employers are required to classify employees as full-time or
part-time, and as permanent, contract, or casual. Table 3 below provides definitions of each of these terms.
Table 3 Employment status of the workforce
Employment status
Permanent
Definition
 Employees who are engaged on a permanent basis in either a full-time or part-time
capacity with a guarantee of certainty about their employment tenure and access to
permanent employment benefits and entitlements.
 An individual employed on a temporary basis in either a full-time or part-time capacity
under a contract of service for the purposes of paragraph (a) of the definition of
‘employer’ under the Act (often referred to as a ‘fixed term contract’).
Contract
 This also includes an individual employed on a temporary basis who is an independent
contractor (is contracted for services) where she or he is doing the work normally
undertaken by the employer and where the organisation has the capacity to give
direction regarding what work is to be done and, if required, how it should be done.
For example, if a legal consultancy is a relevant employer, the person who is contracted
to come in and look after the plants in their office is not to be included in their report
(because looking after plants is not the work normally undertaken by that legal firm).
However, if an independent contractor was employed to assist them with some legal
work, and the legal firm can direct her as to what work is to be undertaken and how
that work is to be undertaken, then that independent contractor should be included in
their report.
Casual
 An employee that works on an irregular and unsystematic basis, and has little or no
expectation of the continuation of work or guaranteed income and has the ability to
accept and reject work as they see fit.
Full-time
 Employees who are engaged to work an average of 38 hours or more per week and
whose hours are reasonably predictable with a guaranteed number of hours of work.
You should refer to how a full-time week is defined in your specific business, for
example 37.5 hours per week.
Part-time
 Employees who are engaged to work less than an average of 38 ordinary hours per
week and whose hours are reasonably predictable with a guaranteed number of hours
of work.
The employment statuses of employees can be combined in different ways. Table 4 provides the various combinations
possible.
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Table 4 Combinations of employment statuses
Choose one
Choose one
Full-time
Permanent
Symbols to be used in workplace profile
Permanent and FT
or
Part-time
Permanent and PT
Full-time
Contract and FT
OR
Contract
or
Part-time
Contract and PT
N/A
Casual and N/A
OR
Casual
Standardised occupational categories of managers and non-managers
To facilitate the standardisation of data, relevant employers are required to classify and report on managers and nonmanagers against standardised occupational categories. Tables 5 and 8 provide definitions for each category of manager
and non-manager.
It is important to ensure that, when allocating managers to a management category, employers use the definition for
each category, rather than referring to job titles.
Table 5 Standardised manager categories
Category
CEO (or equivalent)
Definition
 The Chief Executive Officer (CEO) (or equivalent, however named) is the highest
ranking corporate officer (executive) or an administrator in charge of management of
an organisation. The CEO (or equivalent) is reported on separately to other key
management personnel. Examples of the CEO could (depending upon the nature of
the organisation) also be the managing director, general manager, managing partner,
principal or vice chancellor.
 Have authority and responsibility for planning, directing and controlling the activities
of the entity, directly or indirectly, including any director (whether executive or
otherwise) of that entity, in accordance with Australian Accounting Standards Board
AASB124.
Key management
personnel (KMP)
 A defining feature of KMPs is that their influence is at the entity level. They are likely
to be functional heads such as head of operations or head of finance etcetera and
direct how that component contributes to the entity’s outcome, with a strategic
focus.
 The KMP is a manager who represents at least one of the major functions of the
organisation and participates in organisation-wide decisions with the CEO.
Other
executives/general
managers
 An ‘other executive/general manager’ holds primary responsibility for the equivalent
of a department or a business unit. In a large organisation, this manager might not
participate in organisation-wide decisions with the CEO.
 Alternatively, this manager could have influence in organisation-wide decision making
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forums to provide expertise or project development but because they do not actually
hold authority at an entity level they would not be defined as a KMP.
Senior managers
 ‘Senior managers’ are charged with one or more defined function, department or
outcome. They are more likely to be involved in a balance of strategic and operational
aspects of management. Some decision making at this level would require approval
from either of the two management levels above it.
 ‘Senior managers’ are responsible for resourcing, a budget and assets (capital
expenditure).
 ‘Other managers’ plan, organise, direct, control and coordinate an operational
function. They usually oversee day to day operations, working within and enforcing
defined company parameters.
Other managers
 They might implement, determine, monitor and review strategies, policies and plans
to meet business needs as it relates to their own function/work area.
 An ‘other manager’ is accountable for a defined business outcome which usually
involves the management of resources that also includes time management,
coordination of different functions or people, financial resources, and other assets
(for example facilities or IT infrastructure).
Reporting level to the CEO
Relevant employers are required to report on the reporting level of managers from the Chief Executive Officer. The level
to the CEO can range from -1 to -15, or +1. Relevant employers may find that once they have categorised managers to
one of the four standardised categories, there may be more than one reporting level to the CEO within any of these
management categories. Once managers have been allocated to the applicable standardised management category,
then allocate them to the appropriate number of reporting levels to the CEO (or equivalent).
For example:
Table 6 Example number of reporting levels to the CEO
Management category
Reporting level to CEO
CEO
0
Key management personnel
-1
Other executives/general managers
-2
-3
Senior managers
-3
-4
Other managers
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16
Table 7 Examples of reporting levels to CEO
Manager
Reporting level
to CEO
President Asia-Pacific
+1
Chief Financial Officer Asia-Pacific
+1
Chief Executive Officer (CEO)
0
CEO (or equivalent) is always reported as 0
levels.
Chief Financial Officer (CFO)
-1
Direct report to the CEO.
National Human Resources Manager
-1
Direct report to the CEO.
National Information Technology Manager
-1
Direct report to the CEO.
Chief Operating Officer (COO)
-1
Direct report to the CEO.
State Operations Manager
-2
Reports to the COO who is -1.
State Human Resources Manager
-2
Reports to the National HR Manager who is -1.
National Human Resources Project Manager
-2
Reports to the National HR Manager who is -1.
Site Manager
-3
Reports to the State Operations Manager who
is -2, who in turn reports to the COO who is -1
as the COO is a direct report of the CEO.
Comments
For global organisations where a manager is
more senior (in a global context) than the
Australian CEO and reports to someone
overseas, they should be classified as +1 level
from the CEO.
Where a union is reporting on behalf of its state branches, the CEO row in the workplace profile needs to include the
total of those branch secretaries (because they’re the CEOs or equivalent of those branches) as well as the National
Secretary who’s reporting on those branches. For example, if the national office is also reporting on three other state
branches, the total in the CEO row of the workplace profile would be four.
Who is not a manager?
A supervisor is not a manager, therefore a supervisor might:
 organise defined tasks or groups of tasks
 supervise one person or a team of people
 consider budgetary implications
 carry out activities within defined parameters
 handle work assignments, time-keeping and problem solving
 have limited decision-making authority.
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Table 8 Standardised non-manager categories (reporting levels to the CEO is not required for non-managers)
Category
Professionals
Definition
 Perform analytical, conceptual and creative tasks through the application of theoretical
knowledge and experience in the fields of the arts, media, business, design, engineering,
the physical and life sciences, transport, education, health, information and
communication technology, the law, social sciences and social welfare.
Technicians and trade
 Perform a variety of skilled tasks, applying broad or in-depth technical, trade or industry
specific knowledge, often in support of scientific, engineering, building and
manufacturing activities.
Community and
personal service
 Assist health professionals in the provision of patient care, provide information and
support on a range of social welfare matters, and provide other services in the areas of
aged care and childcare, education support, hospitality, defence, policing and emergency
services, security, travel and tourism, fitness, sports and personal services.
Clerical and
administrative
 Provide support to managers, professionals and organisations by organising, storing,
manipulating and retrieving information.
Sales
 Sell goods, services and property, and provide sales support in areas such as operating
cash registers and displaying and demonstrating goods.
Machinery operators
and drivers
 Operate machines, plant, vehicles and other equipment to perform a range of
agricultural, manufacturing and construction functions, move materials,
Labourers
 Perform a variety of routine and repetitive physical tasks using hand and power tools,
and machines either as an individual or as part of a team assisting more skilled workers
such as Trades Workers, and Machinery Operators and Drivers.
Other
 Employees whose work is not defined by above categories.
Graduate
 Any person employed/recruited by an employer as a graduate (for example a graduate
lawyer, graduate accountant etcetera). This does not refer to employees who may have
a degree but who are not employed specifically as a graduate.
Apprentice
 Any person employed by an employer as an apprentice. A trainee is not considered an
apprentice so should not be included in this category.
Employees with multiple roles
Where an employee has multiple roles within an organisation, include her/him in the workplace profile in the
occupational category that reflects the highest proportion of their working week. For example if an employee works for
two days in occupational category XX, and for three days in occupational category YY, they would be reported on under
occupational category YY.
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Remuneration data
Relevant employers must provide remuneration data in the workplace profile. Table 9 outlines the elements of
remuneration that are to be reported on.
Table 9 Reporting on remuneration
Category
Annualised full-time equivalent base
salary
Annualised full-time equivalent total
remuneration
Definition
 The annual gross salary (before tax), including salary sacrificed items, but
excluding allowances, superannuation and any other additional payments.
 Amounts paid to employees under the government funded paid parental
leave scheme are not to be included in base salary or as part of total
remuneration.
 Includes base salary plus any additional benefits whether payable directly
or indirectly, whether in cash or in a form other than cash. Includes,
among other things, bonus payments (including performance pay),
superannuation, discretionary pay, overtime, other allowances and other
(for example share allocations).
 Other than for overtime, each component of total remuneration needs to
be calculated an annualised and full-time equivalent amount.
Completing the workplace profile online
When completing the workplace profile through the online portal you will be required to download an Excel template
from the online portal to enter the workplace profile data. Once populated, that Excel spreadsheet can then be uploaded
to the online portal.
Two options are available for reporting on the required workplace profile data:
 Unit level data: this is the simplest option which allows you to provide data at the individual de-identified employee
level. Once uploaded, the system will automatically convert this data into an aggregated table format for you.
or
 Aggregated data: in this format you will be required to enter workplace profile totals into two tables: one for
managers and one for non–managers.
Option 1: Unit level data
If an employer decides to provide its workplace profile information using unit level data, the spreadsheet can be
downloaded from the online portal at the time of reporting. Each line in the spreadsheet represents a single employee.
Employee names and identification numbers are not required in the Excel template. For each employee, all fields need to
be completed. The online system will then generate the aggregated tables from your unit level data and automatically
calculate the relevant totals.
Calculating individual remuneration data
For details on how to calculate annualised and full-time equivalent base salary and annualised and full-time equivalent
total remuneration, refer to the Appendix at page 40.
Option 2: Aggregated data
If an employer decides to provide its workplace profile information at an aggregated level, two tables will need to be
completed; one for managers and the other for non-managers. Each cell in the aggregated table has to have a value
entered into it. For example, if there are no employees in a particular category, you would enter the number zero (0).
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When selecting the aggregated table option, the online system will require you to indicate how many reporting levels to
the CEO there are for each management category. The template generated for you to complete will then reflect those
precise reporting levels.
Calculating average remuneration data
If you are using the aggregated table format for reporting on your workplace profile, for each manager and nonmanager occupational category you will need to calculate the average annualised and full-time equivalent base salary
and average annualised and full-time equivalent total remuneration. To calculate the annualised full-time equivalent base
salary and the annualised full-time equivalent total remuneration for each employee, refer to the instructions in
Appendix 1 on page 40. Then, calculate the required totals for the aggregated table as explained below:
 To calculate the average annualised and full-time equivalent base salary for each occupational category and
employment status category, add the individual annualised full-time equivalent base salary amount for all the
women in each category then divide by the number of women in that category. Repeat this for the men and for
all occupational categories.
 To calculate the average annualised and full-time equivalent total remuneration for each occupational category
and employment status category, add the individual annualised and full-time equivalent total remuneration
amount for all the women in each category, then divide that by the number of women in that category. Repeat
this for the men and for all occupational categories.
Remuneration not in Australian dollars
You need to report the remuneration for each of your employees, even if they are not paid in Australian dollars. As at the
date of your workplace profile, convert what they were paid into Australian dollars and include that figure in your
workplace profile.
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Section 3
Completing the reporting
questionnaire
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Section 3
Completing the reporting questionnaire
In addition to the workplace profile, employers are required to complete the reporting questionnaire. This part of the
reference guide provides additional guidance on key terms and concepts included in the reporting questionnaire.
When completing the reporting questionnaire, responses need to be applicable to all the entities covered in the report.
For example:
E.g.1: A parent company reports on seven different entities within its corporate structure, all in the same
industry (eight organisations in total are being reported on). Question 5 under gender equality indicator (GEI) 4
asks ”Do you provide employer funded paid parental leave for primary carers, in addition to any government
funded parental leave scheme for primary carers?” This paid leave is provided in only five out of the eight
organisations covered in this report so the answer to this question would be ‘No’.
E.g.2: For unions, for the National Office to report that a particular initiative is in place, all of the state branches
that you are reporting on also need to have that initiative in place.
Providing information in open text boxes
When providing details in open text boxes throughout the reporting questionnaire please do so in accordance with the
Privacy Act 1988 and ensure no confidential information or personal information (such as any information that would
personally identify an employee) is included.
Formal policies and formal strategies
There are questions referring to formal policies or formal strategies in most GEIs.
A formal policy or formal strategy is a written policy or strategy that has been approved by human resources and/or
management. A formal policy is usually widely communicated and available to, and accessible by, all staff. A formal
strategy can also be widely communicated although it usually deals with the allocation and deployment of material and
human resources and requires executive decision. A strategy may exist without a policy and vice versa but both may
also coexist and support each other.
To answer ‘yes’ to the questions relating to formal policies and formal strategies, there must be a similar formal policy or
formal strategy in each entity you are reporting on.
Timeframe
As described in section 2, when reporting on the workplace profile, organisations need to report the data at a point in
time during the reporting period, 1 April to 31 March referring to the 12 months prior.
For the questionnaire, responses, data and information relates to the 12 month reporting period of 1 April to 31 March.
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GEI 1
Gender composition of the workforce
Q1. Do you have formal policies or formal strategies in place that specifically support gender equality
in relation to recruitment, retention, performance management processes, promotions, talent
identification/identification of high potentials, succession planning, training and development,
resignations, key performance indicators for managers relating to gender equality and gender
equality overall?
The section below outlines what is meant by specifically supporting gender equality in relation to the above areas and
what a formal policy or formal strategy could incorporate to answer YES to these questions.
1.1. Recruitment
Relates to gender equality principles applied to the recruitment stages including but not limited to: formulating the job
description, sourcing candidates and advertising, the protocol around the use of recruitment agencies, the recruitment
team/panel composition and prerequisite training, the constitution of a shortlist, the interview and selection process.
E.g.1: having recruitment campaigns to attract more women into a non-traditional area such as truck driving or
engineering or to retain more men in non-traditional areas such as aged care or childcare.
E.g.2: including at least one female/male interviewer and at least one female/male candidate on shortlists.
E.g.3: ensuring there is a process in place to evaluate job descriptions to ensure they are relevant, include the
necessary skills, and are non-discriminatory and gender-neutral.
E.g.4: including a requirement for internal and external recruiting personnel to be trained in equal employment
principles and anti-discrimination recruitment and selection practices.
E.g.5: having positions advertised internally and made accessible to all employees (e.g. via an intranet, bulletin
board) and using language in advertisements that is non-discriminatory, gender-neutral and encourages both
women and men to apply.
1.2. Retention
Relates to gender equality principles applied to employee engagement strategies including but not limited to:
remuneration, benefits and total rewards, training and development, health and safety and other employee support
processes.
E.g.1: providing a keep in touch program for employees on parental level.
E.g.2: conducting skill audits to ensure the skills of women and men are valued equally.
E.g.3: providing for training and development opportunities to be available to all employees.
E.g.4: monitoring and analysing exits by gender to understand the reasons for employees staying and leaving.
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1.3. Performance management processes
Relates to gender equality principles applied to enhancing employee productivity, accountability and leadership including
but not limited to: defining roles, responsibilities and objectives including key performance indicators, regular and
recorded feedback sessions, 360 degree performance reviews and personal development plans including learning and
development.
E.g.1: conduct analysis of the performance ratings issued to both women and men.
E.g.2: implement a process to ensure performance standards are equitable and transparent and that there are
no underlying systemic reasons where outcomes for women and men aren’t comparable.
1.4. Promotions
Promotion means where a person has advanced or been raised to a higher office or rank.
Relates to gender equality principles applied to the promotion process including but not limited to: requirements for
promotions (qualification, work record, success, and length of service), talent/high potentials identification, internal
applications management, and support provided during the transition.
E.g.1: conduct analysis of the number of promotions for both women and men.
E.g.2: consider employees on parental leave for promotion.
E.g.3: widely advertise opportunities for promotion so as to be easily accessed by all employees throughout the
organisation.
E.g.4: require managers to be trained in promotion, EEO and diversity, transfer and termination policies and
procedures.
1.5. Talent identification/identification of high potentials
Relates to gender equality principles applied to the process used to identify and manage talent/high potentials internally
including but not limited to: how talent/high potentials are approached internally (human resources, direct manager),
how the talent pool is organised and managed (records kept, monitoring, updates) and how those individuals are
involved in promotions.
E.g.1: ensure women and men are represented within the talent/high potential pool.
E.g.2: identify talent/high potential in non-traditional areas.
E.g.3: conduct a skills audit across the organisation to identify high potential female and male employees who
are interested in promotion (all ages).
1.6. Succession planning
Relates to gender equality principles applied to the succession planning process including but not limited to: key roles,
skill retention strategies (including skills and training required), succession timetable, handover timeframe and
contingency or risk management.
E.g.1: ensure both women and men are considered in succession planning for each key role.
E.g.2: ensure that succession planning is aligned with diversity and gender equality strategies.
1.7. Training and development
Relates to gender equality principles applied to the availability and type of training and development programs for
employees. This includes but is not limited to: Identification and documentation of specific employee training needs, skills
gap analysis, documentation of financial resources available and utilised for employee training and development,
investigation and approval of specific training programs, identification and documentation of work-related
improvements achieved from training.
E.g.1: implement mentoring and/or sponsorship programs, career and leadership development programs, and
project assignments in non-traditional areas for women and men.
E.g.2: conduct analysis on the number of women and men accessing training and development programs, and
the type of training and development programs being accessed.
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E.g.3: ensure all employees have an annual career discussion with their managers that includes an annual training
and development plan.
E.g.4: widely advertise training and development opportunities so as to be easily accessed by all employees
across the organisation.
1.8. Resignations
Resignations refer to employee initiated terminations of employment. A resignation policy or strategy relates to gender
equality principles seeking to understand the reasons for resignation by gender.
E.g.1: implement a process for capturing exit interview data by gender.
E.g.2: implement a process for tracking and comparing the number of women and men resigning from the
organisation.
1.9. Key performance indicators (KPIs) for managers relating to gender equality
Relates to specific gender equality KPIs assigned to managers.
E.g.1: ensure at least one KPI related to gender equality is assigned to each manager. KPIs may relate to
increasing gender diversity on recruitment shortlists, on project teams, on management programs, in
promotions or in reducing turnover for one gender.
1.10. Gender equality overall
A formal policy or strategy in relation to gender equality overall may refer to equity and diversity principles and practices
across various or all stages of the employment cycle while providing an overall framework for responsibility and
accountability and may include any or all of the above areas.
The ASX Corporate Governance Council provides suggestions for the content of a diversity policy in the Corporate
Governance Principles and Recommendations.
Additional resources
For more information and assistance on GEI1, visit the ‘Improve against gender equality indicators’ section of the
Agency’s website.
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GEI 2
Gender composition of governing bodies
2. Does your organisation, or any organisation you are reporting on, have a governing body/board?
Governing body
A governing body is defined as the board of directors, trustees, committee of management, council or other governing
authority of the employer. This includes voluntary boards of not-for-profit organisations.
Organisations may have a number of governing bodies, for example a board of directors and an executive committee of
management. GEI2 refers to the composition of the highest level of governance body within your organisation. In this
case, the board of directors would be reported on, not the executive committee of management.
Reporting on multiple entities
If you are submitting one report on behalf of multiple entities within your corporate structure, you would answer ‘yes’ to
this question if one or more of these organisations has a governing body/board.
Reporting on overseas governing bodies/boards
A relevant employer is required to report on the composition of its governing body regardless of whether it is based in
Australia or overseas.
Useful resources
The Australian Institute of Company Directors has developed a range of Board Diversity initiatives and published
information booklets such as the ‘New Corporate Governance Recommendations on Diversity – Tips for getting started’
and ‘Board Diversity: Think outside the square’.
The Business Council of Australia has also developed a best practice resource kit including related information on boards
and their role in terms of promoting gender diversity.
The Diversity resources webpage of the ASX website contains resources that listed companies may find helpful in
implementing the diversity-based recommendations of the ASX Corporate Governance Council Principles and
Recommendations.
2.1. List the names of organisations on whose governing bodies/boards you are reporting. For each,
organisation, also indicate the gender composition of that governing body/board; and where in
place, include what gender composition target has been set and the year the target is to be
reached.
Reporting on multiple governing bodies
This question requires reporting organisations to list all entities they are reporting on that have a governing body* and
provide the gender composition of each governing body/board separately, together with whether targets have been set
for each one and if so, the year the target is to be reached. (*Other than if you are the parent entity within your
corporate structure, you only need to report on the governing body/board of those organisations covered in your report
that have 80 or more employees. Parent entities have to report on their governing body/board, even if its employee
numbers are less than 80.)
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If an organisation’s governing body/board is the same as its parent company’s governing body/board, it still needs to be
reported on separately.
E.g.1: the organisation below is reporting on six entities; the parent and five subsidiaries. Only three of the
subsidiaries have 80 or more employees, therefore the reporting entity will only list the parent company and
those three subsidiaries in the table. A total of four entities will be listed.
Governing body to
be reported on
Governing body not
to be reported on
Parent Company
(23 Employees)
Subsidiary A
(60 employees)
Subsidiary B
(88 employees)
Subsidiary C
(100 employees)
Subsidiary D
(95 employees)
Subsidiary E
(79 employees)
Gender composition target
A target refers to an achievable, time framed objective which organisations can set on a regular basis to focus their
efforts on achieving improved outcomes. A gender composition target refers to a specific gender composition objective
for a defined group, in this case the governing body/board.
Targets are different from quotas in that they are established internally by an organisation deciding on target outcomes
and timeframes to suit its individual circumstances as opposed to quotas that are set externally by a body with authority
to impose them and their timeframe without any negotiation with individual organisations.
Some organisations set multiple targets for various timeframes. In this instance, organisations may choose the most
appropriate target and timeframe.
How to set gender targets
To assist employers, the Agency has developed detailed guidance and a toolkit for setting voluntary gender targets. By
utilising this tool, businesses are well placed to improve their gender performance and reap the well-documented
rewards – attraction and retention of the best talent, better organisational performance and competitive advantage.
To begin using the target setting toolkit, download the set of guidelines that will demonstrate how to use the targetsetting calculator to help you set and meet gender diversity targets.
2.2 For any governing bodies/ boards where gender composition targets have not been set, you may
specify why.
This question is not mandatory. Organisations may provide a reason why a target has not been set.
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2.3. Do you have a formal selection policy or formal selection strategy for governing body/board
members for ALL organisations covered in this report?
A formal selection policy or formal selection strategy for governing body members is a written policy or strategy
approved by the governing body that specifically states the formal and transparent selection processes used to appoint
governing body members.
It is considered best practice to include a statement as to the mix of skills and diversity which the governing body is
looking to achieve in its membership as per Principle 2 of the ASX Corporate Governance Council Principles and
Recommendations.
E.g.1: include details on how the governing body/board members are identified and screened.
E.g.2: identify at least one female candidate (in male dominated industries) or at least one male candidate (in
female dominated industries) in the selection process.
2.4 If your organisation, or any organisation you are reporting on, is a partnership please enter the
total number of female and male EQUITY PARTNERS (if your managing partner is also an equity
partner enter those details separately in the relevant row below). If you have a separate governing
body/board of directors, please enter its composition in question 2.1.
Partnerships
 Reporting on equity and salaried partners
For employers that are partnerships, equity partners are considered to be members of the governing body for the
purposes of reporting under GEI2. The gender composition of equity partners is to be reported under question 2.4.
In general terms, an equity partner is a part owner of the business. In contrast, a non-equity partner is usually paid a
salary so is often referred to as a salaried or income partner and is more akin to an employee of an organisation.
In the case of non-equity partners, they are not to be reported on under GEI 2, but rather they are to be included in the
workplace profile together with all other employees.
 Managing partner (CEO equivalent) of a partnership
If the managing partner or CEO of a partnership is an equity partner, they are to be reported on under this GEI and
included in the workplace profile. This is the only instance where an individual is reported on in both the workplace
profile and in this table. If the managing partner or CEO of a partnership is a non-equity partner, they will not be
reported on under question 2.4. If a managing partner is an equity partner, they are not required to report their
remuneration in the workplace profile and should add the number zero (0) to the relevant data fields.
Additional resources
For more information and assistance on GEI2, visit the ‘Improve against gender equality indicators’ section of the
Agency’s website.
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GEI 3
Equal remuneration between women and men
3. Do you have a formal policy or formal strategy on remuneration generally?
A formal policy or formal strategy on remuneration could include an approved course of action and/or principles related
to remuneration matters such as remuneration negotiations, remuneration scales if applicable, remuneration
benchmarks, how pay is usually set, structured, reviewed and communicated.
They could also include a high level plan to attract, retain and develop talent in line with the overall organisation/business
strategy while also maximising shareholder value / satisfying other stakeholder interests.
The remuneration strategy is supported by related policies and may be included in another policy or strategy such as the
overall gender equality policy or strategy.
E.g.1: A remuneration policy or strategy may describe the process for how components of total remuneration
are allocated based on performance outcomes.
E.g.2: A remuneration policy or strategy may outline the regular review of employee remuneration to ensure
female and male employees receive comparable pay for equivalent performance in similar roles.
E.g.3: A remuneration policy or strategy may specify that both women and men, including pregnant women and
employees on parental leave, are included in all pay review processes.
3.1. Are specific gender pay equity objectives included in your formal policy or formal strategy?
Gender pay equity
Gender pay equity is when women and men receive equal pay for work of equal or comparable value. A gender pay
equity objective is an objective that addresses gender pay equity issues.
In practical terms, this means that:
 women and men performing the same work are paid the same amount
 women and men performing different work of equal value are paid the same amount
 the wages and conditions of jobs are assessed in a non-discriminatory way. This is done by valuing skills,
responsibilities and working conditions in each job or job type (even where the work itself is different), and then
remunerating employees accordingly
 the workplace’s organisational structures and processes do not impede female employees’ access to workbased training, promotions or flexible working arrangements
Documents on gender pay equity such as the Best Practice Guide – Gender pay equity can be found on the Fair Work
Ombudsman website (www.fairwork.gov.au).
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3.2. If you answered yes to question 3.1, please provide details on what gender pay equity objectives
are included in your formal policy or formal strategy, and include timeframes for achieving these
objectives.
Gender pay equity objectives may vary depending on where your organisation is on the pay equity journey. The
following examples are objectives that could be included in your formal remuneration policy or strategy.
E.g.1: A statement that the organisation is committed to gender pay equity (regular analysis, monitoring,
communication and improvement where required).
E.g.2: Conducting a gender pay gap analysis level-by-level and organisation wide every two years.
E.g.3: Reducing the gender pay gap in the organisation overall by XXX% each year until gender pay equity is
reached.
E.g.4: Reducing the gender pay gap level-by-level by XXX% each year until gender pay equity is reached.
4. Has a gender remuneration gap analysis been undertaken?
This question refers to whether a gender remuneration gap analysis has been undertaken and when it was most recently
undertaken.
A remuneration gap analysis refers to a process to analyse remuneration data to assess if gaps exist. This would ideally
include analysing both the base pay and total remuneration (and components) of your workforce to determine if women
and men are paid equally both level-by-level and on an overall, organisation-wide basis, and investigating the causes of
any gaps with a view to reducing those gaps over time.
How to conduct a gender pay analysis
The Agency’s website provides detailed guidance on how to conduct a gender pay gap analysis and how to interpret the
results. It is recommended employers use the payroll analysis tool user manual and payroll analysis tool that can be found
on the Agency’s website.
4.1. Were any actions taken as a result of your gender remuneration gap analysis?
This describes the options under “Yes” and provides details for each action taken:
 Identified cause/s of the gaps: once you conducted a payroll analysis, your organisation compared the data for
women and men and identified any gender pay gaps. You then took steps to understand and classify the type
of gaps that exist (level-by-level gap(s), overall organisation-wide gap, or both), looked at the causes of the
gap and whether they could be explained AND justified.
 Created an action plan to address causes: once you conducted a gender payroll analysis and identified cause(s)
of the gaps, you identified areas of concern, determined priorities and identified outcomes and strategies
(specific goals and timeframes) to take action and monitor progress.
 Reviewed remuneration decision-making processes: this could include a review of the practices for determining
the level of performance pay and allowances, processes for determining above-base starting salaries and the
impact on remuneration of employees who have worked part-time and part-year.
 Reviewed individual remuneration outcomes: this includes a thorough analysis of the processes undertaken and
their outcomes when determining a specific employee’s remuneration (base salary, bonus payments,
superannuation, discretionary pay, overtime, allowances and any other components of remuneration).
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 Conducted a gender-based job evaluation process: this includes a fair and transparent job evaluation process
(skill, responsibility, demands and conditions) and an audit of that process for gender inclusiveness so that a
transparent pay structure is in place.
 Implemented other changes, which could include:
•
Investigating all gender pay differences for same or like roles and make salary adjustments where
differences are not justifiable on the basis of the performance of the position holder.
•
Engaging an external remuneration consultancy to analyse data and recommend a methodology to identify
and rectify issues.
•
Asking the CEO to make a public commitment to gender pay equity.
•
Publishing average gender pay gaps both level-by-level and on an overall, organisation-wide basis in the
annual report or corporate sustainability report.
•
Setting targets for the reduction of the gender pay gap and monitoring progress.
•
Comparing the promotion rates between women and men who have taken, and those who have not taken,
parental leave.
Additional resources
For more information and assistance on GEI3, visit the ‘Improve against gender equality indicators’ section of the
Agency’s website.
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GEI 4
Availability and utility of employment terms, conditions and
practices relating to flexible working arrangements for employees
and to working arrangements supporting employees with family or
caring responsibilities
5. Do you provide employer funded paid parental leave for primary carers, in addition to any
government funded parental leave scheme for primary carers?
Paid parental leave
Parental leave allows employees to take time away from work for the birth or adoption of a child.
This question refers to employer funded paid parental leave for primary carers which is provided in addition to any
government funded parental leave scheme for primary carers.
Employer funded paid parental leave
Employees may be entitled to paid parental leave on top of their unpaid leave entitlements.
Many employers provide paid parental leave to their employees. This may be under an award, through a contract of
employment, enterprise agreement or a workplace policy. This can help businesses attract and keep talented staff. The
amount of employer funded paid parental leave varies between employers.
Primary carer
The primary carer is the person who most meets the child's needs, including feeding, dressing, bathing and otherwise
supervising the child in an age-appropriate manner. It is the member of a couple identified as having greater
responsibility for the child.
The Fair Work Ombudsman has more information on parental leave on their website including the Best Practice Guide
Parental Leave.
5.1. Please indicate the number of weeks of employer funded parental leave that are provided for
primary carers.
This question is to be answered if ‘yes’ is answered in question 5.
5.2. How is employer funded paid parental leave provided to the primary carer?
This question refers to how the employer provides its paid parental leave to the employee. Three options are provided:
1.
By paying the gap between the employee’s salary and the government’s paid parental leave scheme: since the
government’s paid parental leave scheme gives eligible employees up to 18 weeks' pay at the National Minimum
Wage, there might be a gap between this payment and the employee’s usual salary. By ticking this option, you
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confirm that your organisation pays this gap to the employee during part of or whole of the duration of the
government’s paid parental leave scheme (i.e. up to 18 weeks).
2.
By paying the employee’s full salary (in addition to the government’s paid scheme) - regardless of the period of
time over which it is paid, for example, full pay for 12 weeks or half pay for 24 weeks.
3.
As a lump sum payment (paid pre- or post- parental leave, or a combination).
Organisations may select all three options if employees are given the choice of how they wish to be paid.
6. Do you provide employer funded paid parental leave for secondary carers, in addition to any
government funded parental leave scheme for secondary carers?
Secondary carer
The secondary carer is the member of the couple who is not the primary carer of the child.
Providing further detail
 Question 6.1 relates to if ‘yes, one week or greater’ has been answered in question 6.
 Question 6.2 relates to if ‘yes, less than one week’ has been answered in question 6.
7. How many female and male managers, and female and male non-managers, have utilised parental
leave (paid and/or unpaid) during the past reporting period?
Utilisation
This question refers to the number of women and men who have taken up/accessed (utilised) parental leave (paid and
/or unpaid) during the reporting period. Note that relevant employers need to include information in relation to
employees taking any parental leave, which would include, for example, employer funded paid parental leave, unpaid
parental leave and any government funded parental leave scheme. The incidence of paid and unpaid leave is to be
totalled, and reported in actual headcount numbers, not in full-time-equivalents.
Note that this includes both primary and secondary carer’s leave.
8. What proportion of your total workforce has access to employer funded paid parental leave?
In answering this question, a relevant employer needs to calculate the proportion of the workforce which has access to
employer funded paid parental leave for primary and secondary carers combined. This should be done to the nearest
tenth percentile of the number of employees with an entitlement to such leave, that is, the number of employees
covered by the arrangement (such as the award that provides the leave). This recognises that some employers have
multiple wage-setting devices such as awards, workplace and individual agreements.
Casuals would be included in this calculation if they have the entitlement to access employer funded paid parental leave
under the applicable award, industrial agreement or terms of employment.
E.g.1: A recruitment agency employs 130 employees:
 110 are on-hire employees and paid weekly under an award that does not include paid parental leave
 20 employees are direct-hire employees and paid monthly by a contractual arrangement that includes paid
parental leave for them.
The proportion of the total workforce that has access to employer funded paid parental leave is: 20/130 =
15.4%, so, rounding this to the nearest tenth percentile, 20% would be the value entered.
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9. Do you have a formal policy or formal strategy on flexible working arrangements?
Flexible working arrangements include:
 changing hours of work (e.g. working less hours or changing start or finish times)
 changing patterns of work (e.g. working ‘split shifts’ or job sharing)
 changing the place of work (e.g. working from home).
An organisation may have a formal policy on flexible working arrangements that documents the process and procedures
for requesting, receiving and considering a request for, and agreeing or refusing a request for, flexible working
arrangements.
An organisation may also have a formal strategy that documents how the company plans to integrate and implement
flexible working arrangements within the business.
10. Do you have a formal policy or formal strategy to support employees with family and caring
responsibilities?
This relates to the employee’s role as a parent or carer – their care of a child or of another person (such as a parent,
spouse, domestic partner or close relative) who is dependent on the employee for care. A parent may be a biological
parent, a step-parent, adoptive parent, foster parent, or guardian.
The Fair Work Ombudsman has more information on work and family on their website including the Best Practice Guide
Work & family.
11. Do you have any non-leave based measures to support employees with family and caring
responsibilities?
Non-leave based measures include services, programs or support that do not involve any type of leave from work.
Providing further detail
 Questions 11.1-11.3 require organisations to indicate the non-leave based measures to support family/caring
responsibilities available in Head Office and across other worksites in the organisation.
12. Do you have a formal policy or formal strategy to support employees who are experiencing
family or domestic violence?
Family and domestic violence takes many forms. It involves violent, abusive or intimidating behaviour carried out by a
partner, carer or family member to control, dominate or instil fear. It does not have to be physical abuse. It can be
emotional, psychological, financial, sexual or other types of abuse.
E.g.1: A club has implemented a Safe Family Support Leave initiative as part of their strategy to support
employees who are experiencing family or domestic violence. This initiative allows employees dealing with
domestic violence to speak with support agencies during their normal working hours, without loss of pay.
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13. Other than a policy or strategy, do you have any measures to support employees who are
experiencing family or domestic violence?
Measures that meet the issues employees experiencing family or domestic violence face include but are not limited to:
 employee assistance program
 access to leave (various types)
 training of human resources (or other) staff
 referrals to supportive organisations
 information packs or sessions on domestic violence.
14. Please tick the checkboxes in the table to indicate which employment terms, conditions or
practices are available to your employees (please note that not ticking a box indicates that a
particular employment term, condition, or practice is not in place).
This is about the availability of, not how many employees access, these employment terms, conditions or practices.
Formal means a documented process including procedures for requesting, receiving and considering an employment
term, condition or practice.
Informal means that the employment term, condition or practice is being used but is not documented in any way and
used often in an ad-hoc way.
Flexible hours of work
This is where employees are able to vary their start and finish times.
Compressed working weeks
This is where an employee may agree with his/her manager to work the
same number of weekly (or fortnightly or monthly) working hours over a
shorter period. Changes to salary are not required. For example, a forty hour
week may be worked at the rate of ten hours per day for four days instead
of eight hours a day for five days.
Time-in-lieu
Refers to where an employee who works approved overtime may be
compensated by way of time in lieu of overtime. No payment is involved.
Telecommuting
Refers to working at a location other than the official place of work.
Part-time work
A regular work pattern where the employee works less than full-time and is
paid on a pro-rata basis for that work.
Job sharing
Means that a full-time job role is analysed and its tasks divided into two job
roles to be undertaken by two employees who each work part of the
designated period (part-week or part-fortnight or other) and are paid on a
pro-rata basis for the part of the period s/he completes.
Carer’s leave
Leave taken to help an employee deal with caring responsibilities, family
emergencies, and the death or serious illness of close family members.
Purchased leave
An employee, in agreement with his/her manager, may take a period of leave
without pay (after taking annual leave allocation) in a year. Employers
typically deduct the salary for the period of leave without pay from the
employee’s annual salary and then average the remaining salary over the
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number of pay periods for the year. So an employee who earns $52,000 per
year and takes an additional 4 weeks purchased leave would receive an
adjusted salary of $48,000 per year or $923.08 per week instead of $1000
per week
= 48/52 work year
Unpaid leave
Leave additional to other leave provisions which an employee may access, in
agreement with his/her manager and is provided without payment.
14.1. If there are any other employment terms, conditions or practices that are available to your
employees, you may provide details of those.
This question is not mandatory.
14.2. Where employment terms, conditions or practices are not available to your employees for any
of the categories listed above, you may specify why.
This question is not mandatory.
Additional resources
For more information and assistance on GEI4, visit the ‘Improve against gender equality indicators’ section of the
Agency’s website.
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GEI 5
Consultation with employees on issues concerning gender equality
in the workplace
15. Have you consulted with employees on issues concerning gender equality in your workplace?
Employee consultation
Consultation is a two-way communication with employees concerning gender equality issues in the employer’s
workplace. It provides an employer with information about the employees’ views on the workplace, what is working well,
what could be done better. Issues concerning gender equality in such consultations may include topics such as:
 gender pay equity
 flexible working arrangements
 parental leave entitlements and related processes (keep-in-touch program, return to work)
 representation of women at management levels
 recruitment of women in non-traditional areas
 sex-based harassment and discrimination.
Timing
This question relates to consultation conducted in the 12 month reporting period.
15.1. How did you consult with employees on issues concerning gender equality in your workplace?
A consultative committee or group may be an equal opportunity committee, a diversity committee or council, or an
employee representative group such as a minority group. Other consultative means may be staff or tool-box or town
hall meetings, focus groups or one-on-one catch-up meetings.
15.2. What categories of employees did you consult?
An employer is able to indicate which employees it has consulted.
Additional resources
For more information and assistance on GEI5, visit the ‘Improve against gender equality indicators’ section of the
Agency’s website.
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GEI 6
Any other matters specified by the Minister: Sex-based
harassment and discrimination
16. Do you have a formal policy or formal strategy on sex-based harassment and discrimination
prevention?
Sex-based harassment can be non-sexual or sexually related behaviour that offends, humiliates or intimidates and is not
wanted or not returned. The employer is ultimately responsible for ensuring a harassment free workplace.
Examples of sex-based harassment can include:
 sexist material that is displayed publicly, circulated, or put in someone’s workspace or belongings, or on a
computer or fax machine
 verbal abuse or comments aimed at a person or group because of their gender
 sexually offensive gestures
 ignoring, isolating or segregating a person or group because of their gender
 referring to a person who is transgender by their previous name or gender
 staring, unwelcome wolf whistling or leering in a sexual manner
 sexual or physical contact, such as slapping, kissing or touching
 intrusive questions about sexual activity
 sexual assault
 repeated sexual invitations when the person has refused a similar invitation before.
A formal policy or formal strategy in this area could include a statement that the organisation has a zero tolerance
approach to sex-based harassment and discrimination and details on the employees’ rights and obligations in this regard.
16.1. Do you include a grievance process in any sex-based harassment and discrimination prevention
policy or strategy?
A grievance process is a process to help employees deal with any workplace grievances.
This would typically include:
 information on how employees can raise the issue formally or informally knowing that s/he will not be penalised
or disadvantaged as a result of lodging the grievance
 information on the organisation’s harassment contact offers.
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17. Does your workplace provide training for all managers on sex-based harassment and
discrimination prevention?
Training
Examples of sex-based harassment and discrimination prevention training could include workshops, online courses, elearning modules with confirmation of completion, and discussion groups.
Sending a link or a softcopy to the sex-based harassment and discrimination prevention policy to all staff by email or
having the policy available to all staff on the company intranet does not constitute workplace training.
Timing
The Agency recommends organisations provide workplace training for managers on sex-based harassment and
discrimination prevention at induction and at least every two years.
Additional resources
For more information and assistance on GEI6, visit the ‘Improve against gender equality indicators’ section of the
Agency’s website.
18. Other
Should you wish to provide details of any initiatives that you feel are particularly outstanding, or that
have resulted in improved gender equality outcomes in your workplace, please enter this
information below.
The information that organisations may wish to provide details on may include major initiatives introduced to support
workplace gender equality. Please note that any information provided under this question will appear in the public report.
19. You may provide additional details on any information provided in the report below.
Should you wish to provide any clarifying information on any aspect of your report, you may do so in the free text box
provided. This information will appear in your public report.
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Appendix 1
Calculating salary data
This document provides guidance on converting remuneration data to full-time equivalent and annualised amounts
for employees. Please note the Workplace Gender Equality Act 2012 requires reporting on remuneration in your
workplace profile be converted to the full-time equivalent and annualised amounts for:
Base salary: salary before tax, including salary sacrificed items, but excluding allowances, superannuation and any
other additional payments.
Total remuneration: includes base salary plus any additional benefits whether payable directly or indirectly, whether in
cash or in a form other than cash. Includes bonuses, superannuation, overtime, allowances and any other amounts
(for example share allocations, discretionary pay etcetera).
The conversions that we ask you to do are so that we can compare part-time, casual and contract employees ‘as if’
they were full-time workers paid year-round.
Period worked by
employee
Full-time employees
12 months (no
conversion is
required)
Use the actual base salary and the actual total remuneration amounts paid to the employee for the 12
months.
Less than 12
months
(annualised
conversion is
required)
Step 1: divide the actual base salary and the actual total remuneration amounts paid to the employee
by the number of weeks worked during the 12 months on which you are reporting (to get the weekly
rate of pay).
Step 2: multiply by 52 (the total number of weeks in the year) to get the annualised figure.
Part-time employees
12 months (fulltime equivalent
calculation is
required)
IF THEY WORK THE SAME NUMBER OF DAYS EACH WEEK
Full-time equivalent calculation
Step 1: divide the actual base salary and the actual total remuneration paid to the employee by the
number of days they work per week.
Step 2: multiply the number calculated in Step 1 by five (the number of days per week for a full-time
workload).
One easy way to calculate this is through Microsoft Excel. Input the employees actual salary for the previous 12
months, the number of days worked each week and how many working days are in the week, in the first three
columns respectively. Next input the formulas in columns D and E and copy these down the length of records in
the column. Column E reflects the employee’s full-time equivalent salary which is used in the workplace profile.
In the example below, employee X works three days per week and has been paid $45,000 for the 12 months
being reported on. The full-time equivalent for that amount is $75,000 for the year.
Example
Excel
formula
IF THE NUMBER OF DAYS WORKED PER WEEK HAS VARIED DURING THE YEAR
Full-time equivalent calculation
Step 1: calculate the actual amount paid to the employee.
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Step 2: calculate the total number of days worked by the employee in the 12 months.
Step 3: calculate the total number of days worked by a full-time employee in the 12 months.
Step 4: divide the total amount earned by the amount in step 2 to give you a daily rate of pay.
Step 5: multiply the daily rate by the total number of days worked by a full-time employee in the 12
months.
Example below: the actual amount paid to part-time employee X is $30,000; during the 12 months
she worked three days for 20 weeks, then four days for 32 weeks (totalling 188 days worked in the
12 month period). The number of working days in a year equals 5 days per week x 52 weeks = 260
days. The calculation would be $30,000 divided by 188 (days worked) equalling $159.57 (daily
rate), then multiply that by 260 (total working days in a year) = $41,489. This figure equals the fulltime equivalent amount for employee X.
Example
Excel
formula
Less than 12
months
(annualising and
full-time
equivalent
conversions
required)
IF THEY WORKED PART-TIME FOR LESS THAN 12 MONTHS
Below is the breakdown of calculating a full-time equivalent and then annualised remuneration
amount.
Full-time equivalent calculation
Step 1: divide the number of days worked per week by the number of days in a full-time working
week (5) to give the full-time equivalent fraction (in the example below of an employee working
three days per week, this is 0.6).
Step 2: divide the total amount paid to the employee by the fraction obtained in step 1 (equalling
$50,000).
Annualising:
Step 3: divide the number of weeks worked by the employee (26) by the number of weeks in a year
(26/52) equalling 0.5.
Step 4: divide the amount in Step 2 by the fraction obtained in Step 3 (equalling $100,000).
This amount, $100,000, reflects the annualised and full-time equivalent figure for employee X who
has worked three days per week, for 26 weeks in the 12 months, having earned an actual amount of
$30,000.
Example
Excel
formula
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Casual employees
12 months, or less
than 12 months
IF PAID HOURLY
Step 1: calculate a full-time employee’s total hours for the year e.g. 38 hours per week X 52 weeks
(Based on 38 hours being a full-time workload, in this workplace a full-time employee works 1976
hours per year).
Step 2: multiply the casual employee’s hourly rate by a full-time employee’s total hours for the year.
For all the casual employees in your organisation, input the employee’s actual salary for the previous 12 months
and the number of hours worked for the year in the first two columns respectively. Input the formula for column
C below and copy this down to the final entry. Next update columns D and E with the number of hours a full-time
employee works and 52 (the number of weeks in a year), respectively. Finally, input the formulas in columns F
and G and copy these down to the final entry. Column G is the employee’s full-time equivalent salary which is the
amount to be used in the workplace profile.
Example
Excel
formula
IF PAID A DAY RATE
Step 1: multiply the day rate by the number of days in the working week for a full-time employee and
then multiply by the number of weeks in the year.
For example, if the day rate is $300, you would multiply that by five (number of days in a working
week), equalling $1500. Then multiply $1500 by 52 (number of weeks in a year), totalling $78,000.
That is, a casual employee earning $300 per day earns a full-time equivalent salary for the year
(annualised) of $78,000.
Frequently asked questions
Should redundancy payments be included and annualised?
Redundancy payments should not be included in the amounts recorded in the workplace profile.
How should the value of a company-provided car be reported on?
Include the amount which reflects how you assign value to the company-provided car in your organisation.
How should salary packaging be reported on?
Relevant employers are required to report on the gross amount of base salary and total remuneration in the
workplace profile. Accordingly, the employee’s gross base salary should be reported on (being the total base salary
before tax). Therefore, it should not matter for the purposes of the workplace profile whether an employee is able to
salary package a portion of their income, regardless of whether any tax would be payable on this portion.
What if an employee has taken unpaid leave for part of the 12 months?
Provide the annualised full-time equivalent remuneration, as if the employee had not taken unpaid leave.
What if an employee has taken unpaid leave for the 12 months?
Provide the annualised full-time equivalent remuneration, as per the amount specified in their contract.
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Advice and assistance
The Agency is here to assist you. For
further advice and assistance relating to
your specific organisational
circumstances please contact us:
Workplace Gender Equality Agency
GPO Box 4917
Sydney NSW 2001
t: 02 9432 7000 or 1800 730 233
e: [email protected]
www.wgea.gov.au
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