Note 4: Personnel costs
Accounting policy
Superannuation schemes
Obligations for contributions to the Auditor-General's Retirement Savings Plan, KiwiSaver, and the Government Superannuation Fund are accounted for as defined contribution plans and are recognised as an expense in the surplus or deficit as incurred.
Breakdown of personnel costs
| Actual 2016/17 $000 | Actual 2015/16 $000 | |
|---|---|---|
| Salaries and wages | 40,546 | 39,559 |
| Other employee-related costs | 1,097 | 1,044 |
| Employer contributions to defined contribution plans | 1,189 | 1,186 |
| Increase/(decrease) in employee entitlements | 420 | (140) |
| Total personnel costs | 43,252 | 41,649 |
Staff relocation and professional development expenses were classified as other operating expenses in 2015/16 and reclassified as other employee-related costs in 2016/17. This was changed to be consistent with the Financial Statements of Government.