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

This RMG has been updated. The key change relates to the threshold for Other Highly Paid Staff increasing to $230,000 for the 2020-21 Annual Report period. All other changes relate to enhancements to the RMG with a digital first approach in mind, using plain English to make the guidance simple and engaging in a web based format.


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 under Policies, legislation and guidelines.

This guide:

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

Related resources including appendices, related guidance, links and the PGPA Act and Rule are located in the right hand menu under Tools and templates.

Executive remuneration reporting by Commonwealth companies for annual reports is covered by RMG-139 Commonwealth companies executive remuneration reporting guide for annual reports.

Appendix 1: Treatment of common remuneration items 

Appendix 1 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. This appendix is available under Tools and templates.

Appendix 2: Illustrative examples of the remuneration disclosure tables

Appendix 2 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. This appendix is available under Tools and templates.

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. This appendix is available under Tools and templates.

For further information on using data templates, including reporting negative figures, refer to Data Template FAQs available under Policies, legislation and guidance.



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