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Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more:

Salaries and wages expenditure is recognised as an expense in the period to which they relate.

Employer obligations for contributions to the Inland Revenue Superannuation Scheme, State Sector Retirement Savings Scheme, KiwiSaver and the Government Superannuation Fund are accounted for as defined contribution schemes. These obligations are expensed in the period they are paid.

Personnel costs were $20.182 million lower than budget. The variance is primarily due to delays in recruiting in the tight labour market and more cost-effective training and development activities delivered in-house and online, offset by increases in leave provisions due to increases in Public Sector Pay Agreement remuneration. 

Last updated: 19 Dec 2023
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