Australian Human Rights Commission Annual Report 2021–22 People and Relationships This section describes a range of employment and post employment benefits provided to our people and our relationships with other key people. 4.1 Employee Provisions 2022 $’000 2021 $’000 4.1A: Employee provisions Leave Separations and redundancies Total employee provisions 3,892 336 4,228 4,848 57 4,905 Employee provisions expected to be settled No more than 12 months More than 12 months Total employee provisions 2,414 1,814 4,228 2,315 2,590 4,905 Accounting policy Liabilities for short-term employee benefits and termination benefits expected within twelve months of the end of reporting period are measured at their nominal amounts. Leave The liability for employee benefits includes provision for annual leave and long service leave. The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the leave is taken, including the Commission's employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination. The liability for long service leave has been determined by reference to the work of an actuary performed for the Department of Finance (DoF) and summarised in the Standard Parameters for use in 2021–22 Financial Statements published on the DoF website. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation. Separation and Redundancy Provision is made for separation and redundancy benefit payments. The Commission recognises a provision for termination when it has developed a detailed formal plan for the terminations and has informed those employees affected that it will carry out the terminations. 104