01/01/2019 – 30/06/2019
Non-current provisions
Employee benefits	12,768
Provisions for on-costs	2,010
Total non-current provisions	14,778
Total provisions for employee benefits	99,865
i. Nominal amounts are disclosed. ii. The amounts disclosed are discounted to present value.

Wages and salaries, annual leave and sick leave: Liabilities for wages and salaries (including non-monetary benefits, annual leave and on-costs) are recognised as part of the employee benefit provision as current liabilities, because DJPR does not have an unconditional right to defer settlements of these liabilities. The liability for salaries and wages are recognised in the balance sheet at remuneration rates which are current at the reporting date. As DJPR expects the liabilities to be wholly settled within 12 months of reporting date, they are measured at undiscounted amounts. The annual leave liability is classified as a current liability and measured at the undiscounted amount expected to be paid, as DJPR does not have an unconditional right to defer settlement of the liability for at least 12 months after the end of the reporting period. No provision has been made for sick leave as all sick leave is non-vesting and it is not considered probable that the average sick leave taken in the future will be greater than the benefits accrued in the future. As sick leave is non-vesting, an expense is recognised in the Statement of Comprehensive Income as it is taken. Employment on-costs such as payroll tax, workers compensation and superannuation are not employee benefits. They are disclosed separately as a component of the provision for employee benefits when the employment to which they relate has occurred. Unconditional LSL is disclosed as a current liability; even where DJPR does not expect to settle the liability within 12 months because it will not have the unconditional right to defer the settlement of the entitlement should an employee take leave within 12 months. The components of this current LSL liability are measured at: undiscounted value – if DJPR expects to wholly settle within 12 months; or • present value – if DJPR does not expect to wholly settle within 12 months. • Conditional LSL is disclosed as a non-current liability. There is a conditional right to defer the settlement of the entitlement until the employee has completed the requisite years of service. This non-current LSL is measured at present value. Any gain or loss following revaluation of the present value of non-current LSL liability is recognised as a transaction, except to the extent that a gain or loss arises due to changes in bond interest rates for which it is then recognised as an ‘other economic flow’ in the net result.

##### 3.3.3 Superannuation contributions

Employees of DJPR are entitled to receive superannuation benefits and DJPR contributes to both defined benefit and defined contribution plans. The defined benefit plans provide benefits based on years of service and final average salary. Superannuation contributions paid or payable for the reporting period are included as part of employee benefits in the comprehensive operating statement of DJPR. DJPR does not recognise any liability in respect of the defined benefit plans because the entity has no legal or constructive obligation to pay future benefits relating to its employees; its only obligation is to pay superannuation contributions as they

21

DJPR Annual Report 2018–19