When costing research proposals applicants will need to include salary on-costs for any salary items included in the budget. It is recommended that salary on-costs of 27.988% for non-casual staff and 16.828% for casual staff are used (2010 rates). The components of these on-costs are as follows:

Non-Casual Staff (27.988%):

• 17% Superannuation
• 0.25% Workers Compensation
• 4.75% Payroll Tax
• 0.808% Payroll Tax on Superannuation
• 1.5% Recreation Leave Loading
• 2.4% Long Service Leave Provision
• 1.28% Parental Leave Provision

Casual Staff (16.828%):

• 9% Superannuation
• 0.25% Workers Compensation
• 4.75% Payroll Tax
• 0.428% Payroll Tax on Superannuation
  
• 2.4% Long service leave provision

From 2006, the ARC requires 28% salary on-costs to be included in applications.