1. www.imercer.com.au Customised Solutions Sample Reports 2009 Australia

2. 1 Mercer Sample Report I Market Pay Competitiveness: Company XYZ vs. Peer Group Average Pay A$26,400$24,000 1.10 B48,00052,8000.91 C63,600 1.00 Total$283,200$276,000  = Job Market Pay Market Index Salary A$31,200$24,000 1.30 A$28,800$24,000 1.20 A$28,800$24,000 1.20 C56,40063,6000.89 102.6% On average, this organisation pays 2.6% higher than the market average Average Comp-ratio = 1.086

3. 2 Mercer Sample Report I Customised Survey: Health Benefits Policy and Practices Do you provide employees with a subsidised health benefits program and, if employees are provided with a subsidised health benefits program, what does the subsidised benefit cover? Figure 1 - Organisation providing subsidised health benefits and its cover

4. 3 Mercer Sample Report II Customised Survey: Benefit Policies and Practices The survey asked participants, in regard to disablement, whether any income benefit outside superannuation is offered to employees. Figure 2 lists the conditional ‘Yes/No’ responses an ‘Other’ option. The survey then requested further detail in regard to Disablement Income Benefit if provided in the form of a multiple of Annual Salary. The following % ranges were provided to indicate the general value of the Benefit. Response to these questions is displayed in Figure 2.3 with a breakdown of the income benefit value when offered as a multiple of annual salary approach to disablement income benefit by employment classification. Figure 2 - Disablement income benefit outside superannuation

5. 4 Mercer Sample Report III Developing Pay Structures: Market Competitiveness Analysis

6. 5 Mercer Sample Report IV Comparing Actual Pay to the Market Actual Average Pay $100 K Market Consensus $80K $60K $40K $20K $40K$60K$80K$100 K Company XYZ – Line of best fit x x x x x x x x x x x Market Data – Line of best fit x Roles paid above market Roles paid below market

7. www.imercer.com.au