Commonwealth entities' executive remuneration reporting guide for annual reports (RMG 138)

RMG-138 has been updated to reflect revised requirements for the 2023-24 reporting cycle, specifically for Other Highly Paid Staff (OHPS) reporting – the lower threshold has increased and now reflects $250,000 to $270,000. For any questions on these updates, please contact


This guide will assist officials in Commonwealth entities (non-corporate Commonwealth entities and corporate Commonwealth entities) responsible for reporting executive remuneration information in annual reports.

Key points

To provide transparency and accountability, Commonwealth entities and companies are required to disclose executive remuneration arrangements in annual reports. Commonwealth entities and companies are also required to report this information on the Transparency Portal.

The Transparency Portal is the central website for publicly available corporate information for all Commonwealth bodies. It provides easy access to information for the Parliament and the Australian public, into how public money is spent on remunerating public officials. A link to the Transparency Portal can be found in the right-hand menu.

This guide outlines:

  • the requirements and provides guidance for reporting remuneration details for:
    • key management personnel (KMP)
    • senior executives
    • other highly paid staff (OHPS).
  •  the requirements for reporting the policies and practices of the entity regarding the remuneration of the above.
  •  the employment arrangements to include in the disclosure tables.
  •  the process for a Commonwealth entity seeking an exemption from one or more remuneration reporting requirement.


Related resources including examples, related guidance, links, the PGPA Act and Rule and other legislation are located in the right-hand menu.

Treatment of common remuneration items 

Provides further guidance on how common remuneration items should be categorised in accordance with the 4 main categories and sub-categories identified in Schedule 3 of the PGPA Rule and is available under Tools and templates

Examples of disclosure tables

Provides examples of reporting remuneration information in the disclosure tables for KMP, senior executives and OHPS, in accordance with Schedule 3 of the PGPA Rule. It also provides tips on how to enter remuneration information into the template so that all executive remuneration is reported consistently in the Transparency Portal and both are available under Tools and templates.

For further information on using data templates, including reporting negative figures, refer to RMG-135 Annual reports for non-corporate Commonwealth entities and RMG-136 Annual reports for corporate Commonwealth entities available under Resource Management Guides in the right-hand menu.

Executive remuneration reporting by Commonwealth companies for annual reports is covered in RMG-139 Commonwealth companies executive remuneration reporting guide for annual reports available under Resource Management Guides in the right-hand menu. 

Key information to assist you in meeting your executive remuneration reporting requirements  


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