2.5 How do I categorise managers and non-managers?

Each employee must be allocated a standardised occupational category. This helps us compare your data with others, including for the Competitor Analysis Benchmark Reports.

Do not use your internal job titles or hierarchy for reporting purposes.

If an employee holds more than one role at once, include them in the category where they spend more of their working week. For example, if they work two days in category X and three days in category Y, report them as a category Y employee.

If an employee changed roles during the reporting year, report them as the category they belonged to on the snapshot date.

Categorise your non-managers

 Our eight standard categories for non-managers mirror the major groups in the Australian and New Zealand Standard Classification of Occupations (ANZSCO). The Australian Bureau of Statistics manages this structure. You can find more information on the ANZSCO page of their website.

For a corporate structure, categorise your non-managers based on the entity where they work and not their position in the overall corporate structure.

Download the guide below on non-manager categories for examples of how to categorise specific roles. 

Non-manager categories

This document sets out examples of employment roles that sit within each of the standardised occupational categories of non-managers.

Standard occupational categories for non-managers




Perform analytical, conceptual and creative tasks by applying theoretical knowledge and experience in:

  • arts, media or design
  • business or law
  • engineering or transport
  • physical, life or social sciences
  • health, education or social welfare
  • information and communication technology.

Technicians and trade

Perform skilled tasks by applying broad or in-depth technical, trade or industry specific knowledge, often to support activities such as:

  • science
  • engineering
  • building
  • manufacturing.

Community and personal service

Provide services such as:

  • hospitality
  • police and emergency services
  • security
  • travel and tourism
  • fitness and sports
  • personal services.

This includes:

  • carers and aides in schools and community settings
  • those who help health professionals care for patients
  • those who provide information and support on social welfare
  • aged care and childcare.

Clerical and administrative

Support managers, professionals and organisations by organising, storing, manipulating and retrieving information.


Sell goods, services and property, and provide sales support by:

  • operating cash registers
  • displaying and demonstrating goods.

Machinery operators and drivers

Operate machines, plant, vehicles and other equipment to:

  • perform agricultural, manufacturing and construction functions
  • move materials.


Perform routine and repetitive physical tasks using hand tools, power tools and machines. This includes:

  • individual labourers
  • team members assisting more skilled workers such as trade workers
  • machinery operators and drivers.


Employees whose work is highly specialised or unique and is not defined by above categories.



Categorise your managers

Our five standard occupational categories for managers reflect their responsibilities, not their formal titles. Your organisation may not have managers in every category. Please note that a manager does not need to be responsible for people to count as a manager.

For a corporate structure, categorise your managers based on the entity where they work and not their position in the overall corporate structure.

A supervisor is not a manager. A supervisor has limited decision-making authority, but may:

  • organise tasks
  • supervise other employees
  • help manage the budget
  • ensure work meets parameters
  • assign, monitor and troubleshoot work.

Classify all your supervisors under one of the eight standard non-manager categories above. 

A casual or temporary employee from a labour hire organisation is not a manager, even if they work as a manager for their host employer. The labour hire organisation who employs them directly should classify them in the ‘Other’ standard non-manager category.

Standard occupational categories for managers



(head of business or equivalent)

Your CEO is your highest-ranked officer in Australia, or an administrator in charge of managing your organisation. This includes an acting CEO. If your corporate structure has one or more employing subsidiaries, it also includes each subsidiary’s CEO as well as the parent.

You may know them by a different title, such as:

  • managing director
  • vice-chancellor
  • general manager
  • managing partner
  • principal.

(key management personnel)

KMPs represent at least one of an entity’s major functions – for example head of operations or head of finance – and make organisation-wide decisions with the CEO. In line with Australian Accounting Standards Board AASB124, this includes any director or executive director.

Your KMPs have influence on an organisational level. They are likely to:

  • be functional heads, such as head of operations or head of finance
  • direct the strategic function of their section.

Other executives and general managers

Other executives and general managers are responsible for a department or business unit within an entity. In large organisations, they may not take part in organisation-wide decisions with the CEO.

Alternatively, they may take part in those decisions to share expertise or develop projects, but not have the entity-level authority that would make them a KMP.

Senior managers

Senior managers are responsible for one or more functions, departments or outcomes for an entity. They are more likely to take part in both the strategic and operational sides of management, including resourcing, budget and assets (capital expenditure). Some of their decisions need approval from a higher-level manager.

Other managers

Other managers are responsible for operational functions. They oversee day-to-day work, following and enforcing their entity’s defined parameters.

They may be responsible for strategies, policies and plans to meet business needs for their areas of work. They often manage time, financial and other resources, and assets such as facilities or IT infrastructure. They may also coordinate different functions or people.

Line managers belong to this category, but supervisors do not.