RMG-138 has been updated. There are no policy changes. The updates include:
- changes to reporting examples, and
- updates to reflect the 2025–26 reporting period.
Finance has developed template documents for annual reports. These templates are intended to support entities in meeting the minimum requirements of the PGPA framework, streamline annual report and corporate planning processes across Commonwealth entities and companies, and improve the consistency and quality of reporting. Templates for non-corporate Commonwealth entity and corporate Commonwealth entity annual reports are available under Tools and templates. The use of the template is not mandatory, it is a guide only.
For any questions or feedback on the templates, please contact PGPA@finance.gov.au.
RMGs are guidance documents. The purpose of an RMG is to support PGPA Act entities and companies in meeting the requirements of the PGPA framework. As guides, RMGs explain the legislation and policy requirements in plain English. RMGs support accountable authorities and officials to apply the intent of the framework. It is an official’s responsibility to ensure that Finance guidance is monitored regularly for updates, including changes in policy/requirements.
Audience
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 are required to disclose executive remuneration arrangements in annual reports.
This guide outlines reporting remuneration details for:
- key management personnel (KMP)
- senior executives
- other highly paid staff (OHPS).
- how to report remuneration policies and practices
- what employment arrangements need to be included
- how to request an exemption from reporting requirements.
Resources
Related resources including examples, related guidance, links, annual report templates, are located in the right-hand menu.
Treatment of common remuneration items
This section explains how remuneration items must be grouped into the categories and sub-categories listed in Schedule 3 of the PGPA Rule. Guidance and templates are available under Tools and templates.
Examples of remuneration 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. The examples are available under Tools and templates.
Reporting requirements for Commonwealth companies are set out in RMG-139 Commonwealth companies executive remuneration reporting guide for annual reports. You can find RMG 139 under Resource Management Guides in the right-hand menu.
Key information to assist you in meeting your executive remuneration reporting requirements
