Part 4: Audit handbook

In 2025, an audit comprises 5 datasets of workforce data and an employee experience dataset. This guide

describes each dataset; and
provides definitions for the fields within each dataset.

General requirements when collecting and preparing data for each dataset

About records and fields

If you are supplying data for any dataset, you will be supplying one or more records for the dataset. For example:

In the employee dataset, an employee record is a single row and represents a single employee
In the sexual harassment complaints dataset, a complaint record is a single row and represents a single complaint.

Each record contains one or more fields. For example:

Each employee record contains 32 fields (e.g. gender, age, etc.)

And each field is either required or recommended.

Required fields

A required field

must contain correct and meaningful data
must meet the definition described in this guide
must be entered in the way described in this guide.

Important note: If a field is required and cannot be supplied in this way:

your audit may not meet the requirements to be assessed as compliant with the Commissioner’s requirements
your organisation’s public Insights Portal(opens in a new window) report may have data gaps because a measure that relies on this field cannot be constructed from your data.

Example

‘Occupation’ is a required field in the ‘employee’ dataset.
If each active employee was given the same code of 099888 (Response inadequately described), then the data would have no meaning. This is because it would not be possible to assess the occupational segregation of the workforce (indicator 7).
The audit would be assessed as not compliant.

Recommended fields

A recommended field:

should be supplied if it is available
must meet the definition described in this guide if it is supplied
must be entered in the way described in this guide.

Failure to report data as described in this guide may impact the availability of related results on your Insights Portal(opens in a new window) report.

Important! If a field is recommended, this does not automatically mean you can leave it blank. In many cases, you must enter a special value for a recommended field, even if you are not supplying any data.

Example

‘Sexual orientation’ is a recommended field within the ‘employee’ dataset.
If you have meaningful data to supply, it must both meet the definition, and be entered as an acceptable value (for example, ‘Prefer not to say’ would be entered as the value ‘H’).
If you are not supplying data for this field, you would enter the value ‘DU’ to show the data is unavailable.

About definitions

The remainder of part 4 lists field definitions. They are grouped by dataset. The same definition may repeat in some datasets (for example, the definition for religion appears in every dataset except for the organisation dataset).

Each field definition has a common layout as follows:

The first part of the definition indicates whether the field is required or recommended.
The ‘Definition’ heading provides a definition for the field and how to collect the data.
The ‘Requirements and acceptable values’ heading indicates how to enter the data in the workforce reporting template.

Summary of changes between 2023 and 2025

The structure of the audit and the data you are asked to collect is the same in 2025 as it was in 2023.

There are 5 sets of workforce data to be collected (employee, governing body, sexual harassment, family violence and organisation).
The workforce reporting template has a minor revision with improved instructions.

However, the following changes have been made to the audit in 2025:

We have improved definitions for the data you collect.
Some data is now required (that is, mandatory), when previously it was recommended (that is, optional).

Compliance implications for these changes

In 2025, some fields that were previously ‘recommended’ have been made ‘required’.

We made these changes because we need this data to measure your organisation’s state or progress in relation to the gender equality indicators.

This will help us to achieve the objectives of the Act to reduce gender inequality.

These changes reflect the Commissioner’s expectation that organisations will collect this data and use it to measure aspects of gender equality. However, failure to provide this data in 2025 will not automatically result in a non-compliant assessment.

If your organisation cannot provide this newly required data in 2025, you will include strategies in your 2026 GEAP to remedy this well before the next audit in 2027.

In 2025:

fields that have been changed from ‘recommended’ to ‘required’ will continue to allow a ‘data unavailable’ or equivalent response (please note that the data unavailable option will not be available for these fields in 2027)
an audit where these newly required data fields are substantially or fully populated using the ‘data unavailable’ response, and where an appropriate explanation and proposed remedy has been provided in the relevant supporting area of the Organisation dataset, will not be assessed as non-compliant based on these fields alone.

The Commissioner expects that the newly required fields will be meaningfully and comprehensively populated in your 2027 audit and beyond.

This grace period is provided so you have 2 years to prepare to collect and report the newly required data in future reporting cycles.

Employee dataset

We have changed the definitions and optionality (that is, whether a field is required or recommended) for fields in the employee dataset. The table below outlines these changes.

Field	Nature of the changes
Unique reference	The revised definition clarifies how to avoid employee reidentification while maintaining a link between the supplied data and the source records.
Full-time equivalent (FTE)	The revised definition describes how to calculate and report FTE for all employee types including casuals.
Level	The revised definition clarifies reporting rules for heads of organisation. It provides advice on using a consistent approach across reporting years.
Employee type	The revised definition clarifies when to use this classification for employees acting on a higher duties assignment.
Recruited	This field is required for all employee records in 2025.
Exited	This field is required for all employee records in 2025.
Workforce group	The revised definition recommends limiting the number of workgroups used to aid in analysis.
Occupation code	The revised definition makes the coding recommendations clearer. In particular, you should code at the 6-digit level wherever possible. The definition includes information about the forthcoming change to the new OSCA classification scheme from 2027.
Base salary	The revised definition provides greater clarity about requirements and inclusions. In particular, it describes annualisation and converting to full-time equivalent.
Total remuneration	The revised definition provides greater clarity on the requirements and inclusions. Updates to acceptable values ensure that full-time equivalent superannuation is included as a minimum requirement.
Promoted	This field is required for all employee records in 2025.
Career development training	This field is required for all employee records in 2025. The revised definition clarifies what career development training does not include.
Higher duties	This field is required for all employee records in 2025.
Internal secondment	This field is required for all employee records in 2025. The revised definition provides guidance on how to enter results when an organisation does not offer internal secondments or has entered the same value for all employees.
Formal flexible work arrangement	This field is required for all employee records in 2025. The revised definition clarifies what a formal flexible work arrangement is.
Formal flexible work type	This field is required for all employee records in 2025.
Weeks of paid parental leave	This field is required for all employee records in 2025. The revised definition clarifies what parental leave that occurred outside of the reporting period should be included.
Weeks of unpaid parental leave	This field is required for all employee records in 2025. The revised definition clarifies what parental leave that occurred outside of the reporting period should be included
Parental leave exit type	This field is required for all employee records in 2025.
Accessed carers leave	This field is required for all employee records in 2025.

Sexual harassment dataset

Organisation dataset

Number of complainants	This field is required for all complaint records in 2025. Blank is no longer an acceptable value.
Gender (Complainant)	This field is required for all complaint records in 2025.
Complainant type	This field is required for all complaint records in 2025.
Complainant relationship to incident	This field is required for all complaint records in 2025.
Number of respondents	This field is required for all complaint records in 2025.
Gender (Respondent)	This field is required for all complaint records in 2025.
Respondent relationship to complainant	This field is required for all complaint records in 2025.
Complaint outcomes	This field is required for all sexual harassment incident records in 2025.
Handling method	This field is required for all complaint records in 2025.
Complainant satisfaction	This field is required for all complaint records in 2025. The revised definition indicates when complaint satisfaction is typically measured.

Governing body data availability	The revised definition clarifies when further information will be required.
Sexual harassment complaints data availability	The revised definition clarifies when further information will be required.

On this page

General requirements when collecting and preparing data for each dataset

About records and fields

Required fields

Example

Recommended fields

Example

About definitions

Summary of changes between 2023 and 2025

Compliance implications for these changes

Audit handbook: The employee dataset

Audit handbook: The governing body dataset

Audit handbook: The sexual harassment complaints dataset

Audit handbook: The family violence leave dataset

Audit handbook: The organisation dataset