Employee 2013_current

You must report on all employees who work for you in Australia, whether or not they are Australian citizens. If you are a corporate structure reporting on multiple entities at once, you must include every employee who works in Australia for each entity.

Who to include as an employee

 foreign nationals or expatriates working in Australia, including those with global responsibilities, if the Australian organisation is their employer or they are CEO

 employees who have worked overseas for less than six months in a reporting period

 employees on parental leave (paid or unpaid) or on extended leave

 equity partners who receive part of their earnings as a salary

 casual or seasonal workers

 equity partners who do not receive a salary, other than the managing partner (see the questionnaire, 2.4)

 trainees

 people employed as apprentices and graduates

Do not include

 employees from your overseas offices working in Australia but the overseas organisation is their employer

 employees who have worked overseas for more than six months in a reporting period

 employees who join after or leave before your snapshot date

 volunteers or unpaid visitors

 independent contractors