8 Employee entitlements 2016 $000 2015 $000 21 3 300 359 23 18 344 380 Retirement and long service leave 66 60 Total non-current portion 66 60 410 440 Current portion Accrued salaries and wages Annual leave Retirement and long service leave Total current portion Non-current portion Total employee entitlements The liability for retirement and long service leave entitlements is carried at the present value of estimated future cash flows, calculated based on a number of factors determined on an actuarial basis. Two key assumptions used in calculating the retirement and long service leave liability include the discount rate and the salary inflation factor. Any changes in these assumptions will impact on the carrying amount of the liability. Expected future payments are discounted using forward discount rates derived from the yield curve of New Zealand government bonds. The salary inflation factor has been determined based on the long-term annual increase in salaries and wages expected by the New Zealand Treasury. A discount rate of 3.13% (2015: 4.39%) and an inflation factor of 3.0% (2015: 3.0%) were used. Because the carrying amount of the retirement and long service leave liability is small, the impact of either the discount rate or salary inflation factor differing by 1 percentage point from that used is negligible. 9 Provision for organisational change Opening balance Additional provisions made Amounts used Total provision for organisational change 2016 $000 2015 $000 243 - - 243 (243) - 243 The Commission’s Board approved a detailed and formal restructuring plan in June 2015 and restructuring commenced that month. The provision represented the cost of redundancy and other payments arising from the restructure which were completed by August 2015. 58 Human Rights Commission