How to determine who are other highly paid staff
Definition of other highly paid staff (OHPS)
OHPS are officials of a Commonwealth entity:
(a) who are neither key management personnel (KMP) nor senior executives, and
(b) whose total remuneration exceeds the threshold remuneration amount for the reporting period.
For a reporting period that begins on or after 29 June 2020 and ends on or before 30 June 2021, the standard financial year, the threshold remuneration for OHPS is $230,000.
For any entities with calendar reporting year mandated under their enabling legislation for a reporting period that begins on 1 January 2021 the threshold remuneration for OHPS is $230,000.
In later financial years, the threshold remuneration amount is adjusted based on an indexation factor outlined in the PGPA Rule (s.4A). Finance will provide advice of any new threshold (generally around March of the relevant reporting period), following the release of the relevant Wage Price Index data by the Australian Bureau of Statistics.
The remuneration information must be presented in total remuneration bands of $25,000 commencing from $230,000.
Refer to Employment arrangements to include in disclosure tables for further detail on how to determine individuals to include in the executive remunerating reporting.
What to report under OHPS executive remuneration
For the OHPS of the entity, the following must be included:
The Digital Annual Reporting Tool reporting table for OHPS is prepopulated with the appropriate threshold bands and the information above in the format required by the OHPS table in Schedule 3 of the PGPA Rule. Entities should complete the data templates within the Digital Annual Reporting Tool to ensure that the correct information is being reported. Please refer to How to calculate & report for further details on this and general requirements on each remuneration category.