2.3 Which employees do I need to include?

Who to include as an employee

You will need to compile a list of all employees on your chosen reporting date who meet our criteria.

The Act defines gender as female or male. If an employee does not identify as either female or male, you do not need to include them in your workplace profile.

You must report on all employees who work for you in Australia, whether or not they are Australian citizens. 

If you are a corporate structure reporting on multiple entities at once, you must include every employee who works in Australia for each entity.


  • foreign nationals or expatriates working in Australia, including those with global responsibilities, if the Australian organisation is their employer or they are CEO
  • employees who have worked overseas for less than six months in a reporting period
  • employees on parental leave (paid or unpaid) or on extended leave
  • equity partners who receive part of their earnings as a salary
  • casual or seasonal workers
  • trainees
  • people employed as apprentices and graduates.

Do not include:

  • employees from your overseas offices working in Australia but the overseas organisation is their employer
  • employees from your overseas offices working in Australia but the overseas organisation is their employer
  • employees who join after or leave before your snapshot date
  • equity partners who do not receive a salary, other than the managing partner
  • volunteers or unpaid visitors
  • independent contractors
  • employees of a labour hire or recruitment organisation who have been assigned to work in your organisation.

Rules for specific organisation types

Some organisations have more complex rules for who is or is not an employee. 



Recruitment agency

People who do temporary work through a recruitment agency (also called ‘temps’ or ‘on-hire’ employees) are employees of the recruitment agency, not the host employer.

The recruitment agency must include all such workers in its workplace profile. The host employer should not include them.

Group training employer

If an apprentice or trainee is directly employed by a group training organisation, that organisation must include them in its workplace profile. The employer they have been placed with should not include them.

You must report if an employee is an apprentice. A trainee is not an apprentice, and should be classified under one of the eight standard occupational categories for non-managers.


A partnership’s workplace profile must include:

  • full-equity partners under GEI 2, ‘gender composition of governing bodies’
  • the managing partner as CEO under GEI 1
  • full or part salaried partners under GEI 1.

Religious institution or church

Ministers or officers of religion can be engaged under a contract of employment (Ermogenous v Greek Orthodox Community of SA Inc [2002] HCA 8). To determine if a minister or officer is an employee, consider:

  • Are they appointed by the church, or by another organisation that exists as a different structure?
  • Who has legal responsibility for appointing, removing and controlling them?
  • Do they receive a payment summary?

If the answer to the above questions is the church, it is likely that the minister or officer counts as an employee.