Health Care and Social Assistance Services & Education and Training
For links to the help pages for other industries and general information about EAS, please see this page.
This help page is dedicated to businesses operating in HEALTH CARE AND SOCIAL ASSISTANCE SERVICES & EDUCATION AND TRAINING INDUSTRIES selected in the Economic Activity Survey. It includes guidance for completing the following sections of the survey form:
How do I report employment?
Employment is a headcount of all persons who worked for the business/organisation as proprietors, partners, salaried directors or other employees in the last pay period ending in June 2022. Report headcount rather than number of persons on a Full Time Equivalent (FTE) basis. Report for the last pay period ending in June 2022 even if this is not the last pay period in the business/organisation's financial reporting year. Please ensure each person is counted only once in the total headcount to provide an accurate total number of persons who were paid in the last pay period in June 2022.
What should be reported in Working proprietors and partners?
Working proprietors and partners if this is an unincorporated business/organisation (e.g. sole trader, partnership, joint venture). If this is an unincorporated business/organisation, include a count of all owner-operators or partners. Skip this question if this is an incorporated business/organisation, for example, a company.
What should be reported in Employees?
Employees (including salaried directors if this is an incorporated business/organisation (e.g. Pty Ltd)). A headcount of all other persons who worked for the business/organisation including persons employed on a fixed term contract or casual basis only if they were paid through the payroll in the last pay period of June 2022 and Pay As You Go (PAYG) tax was deducted for them. Non-salaried directors are excluded and should not be counted in Employment.
What about persons working for the business/organisation under contract?
Businesses/organisations or individuals contracted by this businesses/organisations that have a registered ABN and are paid on a fee for service, on invoice or on a commission only basis should not be counted in Employment. Staff who carried out work for this business/organisation during the last pay period ending in June 2022 but were paid through another business/organisation, for example, a labour hire company, should not be counted in Employment.
Note: Service income is recognised when realised and earned, not necessarily when received. Providers may receive funds on behalf of registered NDIS or Home Care Package participants, but should not report those funds as service income until a service has been provided and the transaction completed. Discounts or rebates given to customers by this business/organisation should be netted off the income item to which the discount/rebate applied, for example, Income from Services or Sales of Goods
What should be reported in Income from services?
Generally, payment received for the provision of services, regardless of whether the service is a primary or secondary activity of the business/organisation, should be reported in Income from services. This includes payments received from government and non-government sources for providing services. Rent, leasing and hiring services income is not included in this question but should be reported separately in Rent, leasing and hiring income.
How should I reported services bundled with goods?
Income from services also includes any sales of goods that are bundled together and invoiced in conjunction with a service (e.g. the purchase of a pair of spectacles after an eye examination, the sale of dentures that were fitted during a dental appointment). Where sales of goods are invoiced separately to an accompanying service provided (i.e. 'unbundled' from the cost of the service provided), the income received from these sales should be reported in Sales of goods.
What should be reported in Income received from businesses/organisations and the general public for services?
Examples of Income from services from non-government sources include:
- Tuition and enrolment fees;
- subscription and membership fees;
- Ticket sales from venue operation (e.g. venue, hall, auditorium, sports ground);
- fees paid directly by patients, clients or residents (including excesses, gap or full fee payments);
- third party payments (e.g. accident and insurance compensation);
- consulting fees;
- fundraising and sponsorship income which result in advertising and/or other benefits to the funding business/organisation;
- management fees/charges from related and unrelated businesses;
- food and beverages sold by the business/organisation and transformed through preparation and/or table or room service. Includes cafeteria food sales, takeaway meals in containers, meals for hospital boarders and home delivered meal services;
- progress payments billed on long term contracts where a business has entered into a long term contract to supply services, and recognises progress payments in its accounts, the progress payments should be reported in Income from services, depending on the nature of the contract.
What should be reported in Income received from federal, state and local government for services?
Service income from government sources should be included in Income received from federal, state and local government for services. This means income paid to the business/organisation directly from the government or providing services that realise a social or financial benefit to the patient, client or resident using the service.
Social benefits are 'received by household intended to provide for the needs that arise from certain events or circumstances', for example, sickness, unemployment, retirement, housing, education or family circumstances. Social benefits may be provided under social insurance schemes or by social assistance (System of National Accounts, 2008). For further information on the re-classification of Government funding schemes by the ABS, please see: Australian Industry, 2019-20 Revisions to 2018-19 Health data.
Income received from government for services include the following items:
- Government funding for the provision of education and training services (e.g. schools funding, grant funding for delivering vocational education and training services, adult and community education services funding, etc
- Activity based funding: a funding method for public hospitals based on the number of weighted services provided to patients
- Medicare Benefits: income received from Medicare for services provided as listed in the Medicare Benefits Schedule (MBS)
- Pharmaceutical Benefits Scheme: income received for dispensing medicines to patients at a government subsidised price
- Department of Veterans' Affairs: income received from the Department of Veterans' Affairs for services provided to current and former serving members and their families;
- Service Incentive Payments (SIPs): these payments are generally made to GPs to recognise and encourage the provision of specified services to individual patients. The Cervical Screening, Asthma and Diabetes incentives have service incentive payment components, and the Aged Care Access Incentive is a service incentive payment only
- Child Care Subsidies: are generally paid directly to child care providers to be passed on to families in the form of reduced out of pocket fees
- National Disability Insurance Scheme (NDIS): NDIS providers are individuals or organisations that deliver a support or product to a participant of the NDIS. Income from the provision of services to NDIS participants may be paid directly from the National Disability Insurance Agency (NDIA), via a Plan Manager acting on behalf of the NDIS participant, or from the NDIS participant directly if they are self-managing their plan. Where possible, please report any income the business has received from the provision of services to NDIS registered participants
- Home Care Package (HCP): The Home Care Package program provides older people who want to stay at home with access to a range of ongoing personal services, support services and clinical care that help them with their day-to-day activities. The program provides a subsidy towards a package of care and services to meet a client’s goals, preferences and needs. Include any income the your business has received from the provision of services to Home Care Package registered participants
- Commonwealth Home Support Program (CHSP) funding: provides entry level home support for older people who need assistance to keep living independently at home and in their community. CHSP providers must have a funding agreement with the Department of Health
How should I report COVID-19 additional services funded by government?
Federal, state and local governments have been funding additional services during the COVID-19 crisis. These services should be reported in Income received from federal, state and local government for services. Examples of services funded by government during the COVID-19 pandemic are: additional domestic violence support services, additional mental health service and additional funding for dedicated COVID-19 clinics and COVID-19 pathology testing. All other non-service related income received from COVID-19 government funding measures (e.g. Job Keeper and Cash flow Boost) should be included in Funding from federal, state and/or local government.
What should be reported in Funding from federal, state and/or local government?
Only report payments received for the 2021-22 financial year.
Income from government should be included in Funding from federal, state and/or local government where the income subsidises production or funds a specific capital item. Where payment is received for providing services that realise a social or financial benefit, this income should be excluded from Funding from federal, state and/or local government and included in Income received from federal, state and local government for services. For a description of social benefit, see above in "What should be reported in Income received from federal, state and local government for services?"
What should be reported in COVID-19 support payments and subsidies?
There are a large number of other COVID-19 scheme payments and subsidies that the business may receive, which should be reported under COVID-19 support payments and subsidies For example: Jobkeeper Payments, apprentices and Trainees wage subsidy and reimbursement on utility bills. If the business/organisation received additional COVID-19 scheme payments for providing specific services, this income should be excluded from COVID-19 support payments and subsidies and included in Income received from federal, state and local government for services.
What should be reported in Funding for other operational costs?
Funding for other operational costs includes all non-COVID-19 income received for ongoing operations and helps to fund programs or pay for business/organisation overheads (e.g. wages and salaries, rent, food). Funding for the provision of specific services to patients, clients or residents should be excluded from Funding for other operational costs and included in Income received from federal, state and local government for services.
Examples of government funding that may be received for operational costs include:
- Block funding provided to support teaching and research undertaken in public hospitals and for some public hospital services where it is more appropriate, particularly for smaller rural and regional hospitals;
- National Disability Insurance Scheme (NDIS) Local Area Coordinator funding: NDIS Local Area Coordinators (LAC) are community based businesses/organisations which have partnered with the NDIS. Their key roles are to link people to the NDIS, link people with a disability, their families and carers to information and support in the community, and to work with their local community to make sure it is welcoming and inclusive;
- Practice Incentive Program (PIP) payments: are made to practices and focus on aspects of general practice to contribute to quality care. Types of PIPs include the Practice Nurse Incentive Program (PNIP) payments which provide payments to practices to support expanded and enhanced roles for nurses working in general practice, and Rural Loading Incentive payments, which are made to practices where the main practice location is outside a capital city or other major metropolitan centre.
What should be reported in Sales of goods?
Please report the total amount of Sales of goods. This includes both sales of goods produced by this business/organisation (or for it on commission) and sales of goods not produced by this business/organisation. The purchase of these items during the year should be reported in Purchases. Please exclude delivery charges separately itemised to customers and sales of assets.
What should be reported in Income from delivery service charges separately itemised to customers for goods sold by this business/organisation?
Delivery charges separately invoiced or itemised to customers for goods sold by this business/organisation. This refers to the amount of income that is charged separately on invoice for the delivery of sales of goods to customers. Income received from the delivery of sales of goods not separately invoiced should be included in Sales of goods.
What should be reported in Rent, leasing and hiring income?
Rent, leasing and hiring income is conceptually part of Income from services, however this income should only be reported once on this form. Some equipment, e.g. machinery, equipment or vehicles, may be hired either with or without an operator/driver. Only 'dry hire' income should be reported in this question.
- Where the business/organisation derives income from hiring out equipment with operator ('wet hire'), the income should be reported in Income from services.
- Where the business/organisation derives income from hiring out equipment without operator ('dry hire'), that income should be reported in Rent, leasing and hiring income.
What should be reported in Other income?
Other income includes income from all other sources, not already reported in other income items on the form. Donations and bequests received should be included where the donor receives no material benefit other than a tax deduction (if eligible). However, if the donor receives some material benefit e.g. advertising, report this income in Income from Services.
How do I report asset sales?
The profit or loss from the sale of assets should be reported in Other income as a positive or negative value. Asset revaluation/impairment should be reported as either a net gain or loss in Other Income. Negative revaluations and impairments should not be reported as an expense. This follows the same principles that apply to other examples listed in the survey, such as share trading or sales of assets. The proceeds received from the sale of assets however should be reported as disposals in the relevant category under Capital Expenditure and Disposal of assets. For example:
- Asset revalued upwards and then sold for more than the new value: Asset purchased for $1,000 then revalued to be worth $1,200. It is then disposed of (sold) for $1,500. Thus we have Disposals = $1,500 and Other income = $300 ($1,500 - $1,200).
- Asset revalued downwards then sold for less than the new value: Asset purchased for $2,000 then revalued to be worth $1,600. It is then disposed of (sold) for $1,400. Thus we have Disposals = $1,400 and Other income = -$200 ($1,400 - $1,600).
- Asset revalued but no change in value: Asset purchased for $1,000 then assessed to be still worth $1,000. It is then disposed of (sold) for $1,500. Thus we have Disposals = $1,500 and Other income = $500 ($1,500 - $1,000).
Note: Discounts or rebates received by a business/organisation from its suppliers should be deducted from the expense item to which the discount or rebate applied (e.g. in Purchases or Other operating expenses). Discounts or rebates given to customers by this business/organisation should not be reported as an expense item, but should be netted off the income item to which the discount/rebate applied, for example, Income from Services or Sales of Goods.
What should be reported in Labour costs?
Wages and salaries including provisions for employee entitlements do not include contractors or sub-contractors operating under their own ABN.
Payments made to another business/organisation for recruitment services (i.e. conducting interviews, screening job applicants) and supply of staff on a fee or contract basis, where the staff entitlements are paid by the business/organisation supplying the employees, should be recorded in Payments to other businesses/organisations (e.g. employment agencies) for staff.
How should I report Employer contributions to superannuation?
Personal superannuation contributions of business owners drawing a wage from the business should be included in Employer contributions paid into superannuation. Personal superannuation contributions of business owners not drawing a wage should be excluded.
How do I report Payroll tax (excluding Pay As You Go withholding tax)?
Payroll tax is levied by state/territory governments on businesses when the total wage bill of an employer (or group of employers) exceeds a threshold amount. The payroll tax rates and thresholds vary between states and territories. Do not include PAYG withholding amounts for employees. Report payroll tax net of any refunds received from COVID-19 state government support measures i.e. subtract the eligible refund amount from the total payroll tax paid.
How do I report wages and salaries (including provisions for employee entitlements)?
Please report gross (i.e. before tax) wages and salaries. Capitalised wages and salaries (i.e. wages and salaries for work relating to the creation of capital assets) should be excluded from Wages and salaries including provisions for employee entitlements. Include capitalised wages and salaries in Capitalised wages and salaries only.
How do I report Insurance premiums?
- Optional third party insurance premiums for motor vehicles, should be included in Insurance premiums.
- Compulsory third party insurance premiums, payable as part of the vehicle registration process should be excluded from Insurance premiums but included in Other operating expenses.
How do I report Interest expenses and/or Depreciation and amortisation expenses?
The Economic Activity Survey includes a two part question for Depreciation expenses:
(a) Total depreciation and amortisation expenditure for the reference period, including assets acquired under finance and/or operating leases, and assets owned outright;
(b) Depreciation expenses in respect of operating leases.
Repayments under a finance lease agreement consist of an interest and capital component. The interest component only should be included in Total Interest expenses. Capital repayments should not be reported.
Report operating lease payments as follows:
- Interest component – include in Total interest expenses and Interest expenses in respect of operating leases;
- Depreciation component – include in Total depreciation and amortisation and Depreciation and amortisation in respect of operating leases;
- Operating expenses (for variable lease payments not included in the measurement of the lease liability, or service components previously embedded in the lease) – include in Rent, leasing and hiring expenses.
For more information on the accounting standard, please see AASB 16 Leases.
What should be reported in Purchases?
In the context of selling finished goods, Purchases (expenses) are not the same as cost of goods sold. Purchases represent the amount actually expended by the business/organisation in the reporting period. Cost of goods sold, which is not collected in this survey, represents the amount expended only on goods actually sold in the reporting period (cost of goods sold is equal to purchases plus opening inventories minus closing inventories).
Any purchases of materials that have been capitalised i.e. purchases made to create capital assets, should be excluded from Purchases. Instead, these costs should be reported in Capitalised expenditure including cost of capital assets developed in-house by employees of this business/organisation.
Examples of purchases to include in this category are:
- office supplies and equipment purchased for the running of the business/organisation;
- all utility costs associated with the business/organisation;
- surgical or medical supplies, purchased by the business/organisation for its own use;
- surgical, medical or other supplies that are purchased by this business/organisation for re-sale to other busineses/organisations or to the general public.
Exclude the following payments from purchases:
- payments to other businesses/organisations for the movement of goods. These payments should instead be included in Payments to contractors and other businesses/organisations for freight, cartage, delivery and transport services;
- Rent, leasing and hiring expenses.
What should be reported in Payments made to contractors and other businesses/organisations for freight, cartage, delivery and transport services?
The following examples are commonly incurred expenses reported under Payments made to contractors and other businesses/organisations for freight, cartage, delivery and transport services:
- Outward freight, cartage, delivery and transport expenses: payments made to contracted and owner-drivers to transport goods sold by the business/organisation to customers.
- Internal freight, cartage, delivery and transport expenses: payments made for the movements of goods between different locations of this business/organisation by a third party.
- Other freight, cartage, delivery and transport expenses: payment made to a courier for pick-up of goods and delivery to the business/organisation (payment of separately invoiced delivery charges to a supplier of goods, postage costs, etc.)
All other payments to contractors for non-transport-related services provided should be reported in Other operating expenses.
What should be reported in Rent, leasing and hiring expenses?
The operating expense component of operating leases should be reported in Rent, leasing and hiring expenses. For more information, please refer to AASB 16 Leases.
- 'Dry hire' of equipment by the business/organisation, that is, the hire of equipment to be operated by its own employees should be included in Rent, leasing and hiring expenses.
- 'Wet hire' of equipment by the business/organisation, that is, the hire of equipment with an operator, should be excluded from Rent, leasing and hiring expenses but included in Other Operating Expenses.
Do not include expenses associated with hiring staff.
What should be reported in Other operating expenses?
The expense questions on this form should be mutually exclusive. Report other operating expenses not included in other expense items on the form.
Include the following:
- 'Wet hire' of equipment by the business/organisation, i.e. payments for the hire of equipment with an operator;
- payments to a contractor or subcontractor who has a registered ABN, that is they have their own business/organisation (e.g. locums, contracted allied health professionals, building cleaning services, IT specialists). This includes contractors paid on invoice. Include expenses associated with services delivered by contractors, subcontractors and consultants that are not employees of the business/organisation and do not receive a payment summary;
- compulsory third party insurance premiums, payable as part of the business/organisation vehicle registration process;
- sponsorship payments which involve a transaction, usually advertising or promotional benefits for the business/organisation making the payment should be included. Donations made to other parties not tied to an expected benefit are excluded;
- travel and accommodation expenses, including those incurred by employees undertaking professional development and training.
Exclude the following:
- 'Dry hire' i.e. payments for the hire of equipment without an operator; . Include these payments in Rent, leasing and hiring expenses;”
- Payments to contractors for freight, delivery and transport services. Include these payments in Payments made to contractors and other businesses/organisations for freight, cartage, delivery and transport services;
- Capitalised contractor payments. Include these payments in Other capitalised costs.
What should be reported in Inventories?
Inventories excludes depreciable assets of the business/organisation. These assets should be reported in the relevant categories in Capital expenditure and disposal of assets. Inventories are categorised as follows:
- Raw materials, fuels, containers etc: Goods that a business/organisation holds with the intention of using them to produce other goods or in rendering services. For example, paper supplies for use in printing newspapers (good produced) or raw food to make a meal (provide a service).
- Work in progress less progress payments billed: Goods that require some transformation to reach the condition they are to be sold in, for example, partially assembled machinery. The value of work in progress inventories should be reported net of progress payments billed.
- Finished goods (including inventories for resale): Goods that are to be sold in their current condition, including goods for resale.
Capital Expenditure and Disposal of Assets
What should be reported in Capital expenditure and disposal of assets?
Note: Report acquisition and disposals of new and used assets by each asset category. Include assets acquired under finance leases and exclude right of use assets acquired under operating leases. Only include assets acquired or disposed of in the reporting year.
Capital expenditure refers to the amount spent by a business/organisation in the current reporting period on the acquisition of non-current assets. It can be considered the amount spent to purchase or upgrade productive assets like buildings or machinery to increase the business/organisation’s capacity or efficiency. If the business/organisation hires contractors to carry out capital work, then these contractor payments should be included in Other capitalised costs.
The value of an asset, for example, a company car acquired under a finance lease arrangement, should be included in the relevant category under Capital expenditure and disposal of assets:
- Land, building and infrastructure
- Machinery and equipment
- Information technology
- Intangible assets
Only include figures for assets acquired or disposed of in the reporting year. Do not include all balance sheet items unless all the assets are acquired or disposed of during the reporting year.
- Additions represents the expenditure on assets on an accruals basis.
- Report any Capital Work in Progress (CWIP) values against the relevant asset.
- Exclude additions to inventories.
- Leasehold improvements to a right-of-use asset should be reported by the lessee in Additions to Land, buildings and infrastructure.
- Under AASB 16, the assets created for new or pre-existing operating leases should not be reported as Capital expenditure for the lessee. The value of the underlying asset is reported by the lessor.
- Assets acquired through finance leases during the period should continue to be reported as Additions in the Capital expenditure and disposal of assets section against the appropriate asset.
- Any leasehold improvements to a right-of-use asset should be reported by the lessee as Additions in the Capital expenditure and disposal of assets section against the appropriate asset.
- Disposals refers to the sale of the asset to another individual or business/organisation. It can also include the discarding of an asset. Only report the proceeds from the sale of the assets.
What should be reported in Cost of capital assets developed in-house by employees of this business/organisation?
Capitalised wages and salaries: If the business/organisation's staff develop an asset, for example a new piece of software for in-house use only and is not intended to be sold to another business/organisation then the wages and salaries of the employees of the business/organisation who contributed to the development, building, construction and/or creation of the asset (including any additional ‘on-costs’ such as Fringe Benefits Tax, workers compensation, superannuation) should be reported in Capitalised wages and salaries.
Include the wages and salaries of employees of the business/organisation that contributed to the development, building, construction and/or creation of the asset (including any additional ‘on-costs’ such as Fringe Benefits Tax, workers compensation, superannuation).
Exclude the cost of contractors, consultants and other persons not on the businesses/organisation's payroll who contributed to the development of the asset - these costs should instead be reported in Other capitalised costs.
Other capitalised costs: This may include both capitalised services and capitalised goods used as inputs to the building and development of the asset. If an upgrade or improvement to an existing building or infrastructure asset was project managed in-house then the cost of any goods or materials used and/or contractors undertaking the work should be reported in Other capitalised costs while the wages of the employees project managing reported under Capitalised wages and salaries.
The cost of work undertaken by own employees of this business/organisation to install any asset acquired under a financial lease to make it operational should be reported in the relevant categories Cost of capital assets developed in-house by employees of this business/organisation.
Do I need to provide data on multi-state operations?
Only medium and large size businesses/organisations will be asked to report state data. If your survey includes this question please provide a response.
- Report Employment and Wages and salaries for each state or territory of the office or location in which the staff are based. For staff who travel interstate or overseas to undertake work, report against the state or territory in which they are usually based.
- Report Income from sales of goods and services for each state or territory where the sale was made or the service was provided. Include export sales against the state or territory from which the sale was made.