6 Employee benefit expense

  2008
$000
2007
$000
Wages and salaries (i) 80,749 65,960
Superannuation - defined contribution plans (ii) 7,346 6,547
Long service leave (iii) 2,061 1,266
Annual leave (iii) 7,072 5,963
  97,228 79,736
  1. Includes the value of the fringe benefit to the employee plus the fringe benefit tax component.
  2. Defined contribution plans include West State, Gold State and GESB Super Scheme (contributions paid).
  3. Includes a superannuation contribution component.

Employment on-costs such as workers’ compensation insurance and payroll tax are included at note 12 ‘Other Expenses’. The employment on-cost liability is included at note 31 ‘Provisions’.