Annual leave model and instructions
Each year the Department of Health and Human Services provides a model to assist hospitals and public health services with accounting for employee entitlements. The model is used for determining the provision for annual leave entitlements in accordance with the requirements of accounting standard AASB 119 Employee benefits.
Salary increment calculator
A salary increment calculator is available as a tool to assist hospitals to better define their progression profile for input into the annual leave model.
Long service leave
The department funds certain portfolio entities for specific movements in the long service leave provision. This process is undertaken in early June each year for the 12 months to 31 May for that year. The portfolio entities to which this policy applies are required to record revenue, and the department as a debtor, for the net increase in the long service leave provision net of any revaluation impacts due to bond rate and inflation rate movements and changes in probability calculations. This process is outlined in departmental circulars. The current relevant circulars are 03/2016 and 04/2017 which relate to:
- the reconciliation of 'Salary and Wages Paid' in the LSL Return to salaries and wages reported in the F1 for the same period
- splitting the long service leave liability in the LSL Return into current and non-current
- clarifying the accountability of a net decrease in debtor balances which results in a liability to the department
- clarifying the components of the long service leave provision calculation that are funded and the components that are not funded.
The provision for long service leave is determined in accordance with AASB 119 Employee benefits. FRD 17B Wage inflation and discount rates for employee benefits provides guidance on the use of prescribed rates and alternative rates.
Doctors in training - secondment agreement template
As part of a health service’s rotational training and experience program for doctors in training, doctors employed by the health service may undertake secondments with other health services. These secondments take place according to the terms and conditions set out in an agreement between the two hospitals. A secondment agreement has been prepared to standardise these relationships.
Detailed salary expense information by labour category is incorporated into monthly hospital reporting to the department. There are eight labour categories, which are:
- Administration and clerical
- Medical support
- Hotel and allied services
- Medical officers
- Hospital medical officers
- Sessional clinicians
- Ancillary support
Each payroll classification for awards relevant to the hospital sector is allocated to one of these labour categories for reporting of salary related information to the department. Hospitals and hospital payroll providers require this information to provide system generated data for inclusion in monthly reporting. New payroll classification codes, when created, are assigned to labour categories and the supporting documents updated.
Payroll and Workforce Minimum Dataset
The Hospital minimum payroll and workforce employee dataset (MDS) data dictionary specifies the minimum consolidated payroll-reporting requirements for Victorian public hospitals and health services to the Department of Health and Human Services.