CEO/equivalent salary and remuneration

Submissions made from 2024 onwards require employers to provide the base salary and total remuneration amounts for their CEO/equivalent.

  • Prior to 2024, providing the CEO/equivalents remuneration was voluntary
  • If provided, it was not used for the gender pay gap calculation
  • Going forward it is mandatory and will be included in the gender pay gap calculations.

Below are a number of scenarios where a CEO may not be onshore and/or paid a salary, each scenario contains guidance on how to report the CEO/equivalent.

Scenario Approach Impact
The CEO/equivalent is not paid a salary - e.g. managing partners or owner/operators

The CEO/equivalent will be paid or will draw an income or value for their work. This income is treated as their salary and remuneration.

  • Any payments made or benefits vested to the CEO/equivalent are considered income
  • Report this income as their base salary and total remuneration as per other employees on the file.
  • If $0 is provided for base salary for the CEO/equivalent - the $0 will be included in the gender pay gap calculation
The CEO/equivalent is paid a small amount - e.g. they are paid in stipends or other small amounts.

If this is the income for the CEO/equivalent, this is what will be reported in the profile.

  • Treat this income as a genuine salary
  • Ensure that there are no other payments or income items that are of a benefit to the CEO/equivalent are missed
  • Depending on the income amount the CEO/equivalent may be identified as a low salary requiring an explanation
  • Providing an explanation that they are paid a small amount is accepted.

The CEO is based overseas and may be paid in foreign income - e.g. globally based head offices where there is no onshore CEO/equivalent. 
  • If the CEO/equivalent is based overseas for 6 months or more of the 12 month period and is paid in foreign income - do not report the CEO on the file.
  • The profile is designed for domestic Australian employees who have been onshore for a majority of the 12 month period.
  • Not reporting a CEO/equivalent may be identified as an issue when the file is uploaded.
  • Providing an explanation that the CEO was not reported as they are based overseas is accepted.
The CEO is based onshore for 6 or more months and is paid in a foreign income.
  • The income the CEO/equivalent receives for their role must be quantified and reported in the Profile
  • All foreign income amounts must be converted to Australian dollars

The exchange rate used for this conversion can either be the current date, the date of the end of the reporting period, or the date the payment(s) were made.
  • Depending on the exchange rate, the income of the CEO/equivalent may fluctuate year on year.
The CEO/equivalent is directly employed by another company that is wholly and legally separate - i.e. the CEO is employed by another entity that does not form a corporate group with the organisation(s) being reported.

If the CEO/equivalent is not directly employed by any entity in the corporate group:

  • Do not report this CEO on the file - they are technically an employee of a separate entity or group
  • Report a CEO/equivalent if they are employed (or hold the position without an employment contract) by the entity or group reporting data in the submission.
  • If the CEO is not reported - there may appear to be missing leadership figures in your dataset
  • The CEOs earnings will not form part of the gender pay gap.

This table will be updated if WGEA is made aware of any other scenarios, please send an email to support@wgea.gov.au if you require advice.

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