1. Introduction The cost of provision may differ substantially from the value of the benefit to the recipient.

Transcription

1 1. Introduction 1. The purpose of this paper is to analyse the composition of the Indonesian civil service formal wage bill. The immediate goal is to provide the basis of a financial model of the service in order to analyse the fiscal impact of future pay and employment strategies of the Government of Indonesia (GOI). This work will be the subject of a separate paper. 2. This paper explicitly excludes informal payments made to or collected by civil servants (e.g. diversions from the development budget) that are not treated as personal emoluments in the budget. The rationale for excluding these is that they appear to be informal payments with no official sanction. If GOI were committed to developing an inclusive and binding pay and employment strategy, we would contend that part of this strategy should be to stop as many of these informal payments as is practical. This means recognising that payments to civil servants should be explicitly treated as such budgeted for formally and made through the payroll and that any diversion of moneys not intended for personal emoluments should be treated as fraudulent. 3. This paper also excludes benefits in kind, for example the provision of housing and official cars to upper echelons, though it does include the payment of housing allowances when a house is not available. Benefits in kind are excluded as their cost is difficult to compute 1 and the amounts seem relatively small we were told by the Ministry of Finance that they had been cut back substantially as a result of recent economic shocks. Furthermore, it is not clear to what extent some benefits in kind, such as an official car, constitute a personal benefit rather than a necessary tool for carrying out the responsibilities of the position held. 4. Because the data obtained over the course of the mission were fragmentary and often contradictory (more detail appears below) there is a certain amount of estimation involved in determining the composition of the formal wage bill. This does not necessarily invalidate the findings they represent our best estimate based on the available data. These estimates are broadly consistent with the overall budget figures and the data judged by the mission to be the most reliable. 1 The cost of provision may differ substantially from the value of the benefit to the recipient

2 2. Data sources 5. The primary data sources used for this estimation are documents obtained from the Ministry of Finance, detailing the budgetary implications of salary and allowance increases made during 2000 (these will be cited as MOF). In addition, pay scales were obtained from BKN for 1997 and end-2000 (cited as BKN), which accord with a calculation of salary levels obtained from MOF which details the movements in basic salary since then. 6. Details of the FY1999/2000 budget are taken from the recent Public Expenditure Review (cited as PER). Other data sources will be used with full citations where they are used

3 3. Number of civil servants in Indonesia 7. Table 1 shows a breakdown of the approximate number of civil servants and others paid from the central government budget. The figure of 3,928,658 (1,448,944 plus 2,479,714) civil servants tallies reasonably closely with the figure quoted to the mission by BKN of 3,987,527 civil servants as at 30 September 1999 (the corresponding BKN figure for 31 March 1999 was 4,005,861), though the MOF figure includes 462,706 vacant posts which are thought to be unfilled but are still budgeted for. Table 1: Number of civil servants, broken down by rank Rank Central Regional Armed forces Pensioners Total I 44, , , ,044 II 474, , , ,721,534 III 781,210 1,044,694 62, ,888,512 IV 67,154 32,785 16, ,750 F-B 81, , ,706 Unclassified ,922,586 1,922,586 Total 1,448,944 2,479, ,888 1,922,586 6,496,132 Source: MOF calculations of the increased cost of the 2000 salary increase F-B refers to vacancies. Note that central and regional here, and for the remainder of this piece, are defined by the payment method, and not necessarily by location or affiliation. 8. Given that the F-B category, or vacancies, are being budgeted for, and that only by including the vacancies in the total do we obtain a total number of about 3.9m civil servants which compares with other sources, we shall make the working assumption that these vacancies are in fact filled, and allocated the numbers in the F-B category across the four ranks on a pro rata basis. The results of this are shown in Table 2. Table 2: Number of civil servants, broken down by rank with vacancies reallocated Rank Central Regional Armed forces Pensioners Total I 47, , , ,589 II 503,108 1,037, , ,909,410 III 827,681 1,234,555 62, ,124,844 IV 71,149 38,743 16, ,703 Unclassified ,922,586 1,922,586 Total 1,448,944 2,479, ,888 1,922,586 6,496,132 Source: Calculated from Table 1. See text for details. 9. Pensioners receive 80% of their final salary on retirement, with half of that figure going to the surviving widow or widower in the case of the retiree dying until their death, whereupon a fraction of that payment is then payable to a surviving child up until they reach majority or leave full-time education. 10. In addition to the numbers cited above, the mission uncovered some evidence of localised employment in the provinces, paid for by a combination of provincial governments own revenues and the development budget. These employees are not part of the civil service structure, and do not appear to be paid from the central government s recurrent - 3 -

4 budget. They therefore cannot be properly seen as employees of the central government. They potentially number round about one million. 11. In addition, there are a number of village heads who are civil servants. Altogether there are 66,979 villages which are classified into desas or rural villages and kelurahans or urban villages. The head of a desa is elected by the village community, whereas the head of a kelurahan, a lurah, is a civil servant appointed by a camat or head of a sub-district on behalf of the governor. 12. In estimating the formal wage bill for the Indonesian civil service, this paper will concentrate on the 6.5 million people estimated to be paid from the central government s recurrent budget

5 4. Composition of formal pay in the Indonesian Civil Service 13. Formal pay in the Indonesian Civil Service consists of a number of elements, set out in Table 3 below. Table 3: Composition of formal pay Item Description Location in the budget Salary This is paid to all civil servants based on their rank within the service, of which there are seventeen. There is a fixed pay scale for the entire service, with increments within each rank for length of service. There is a move-over, where people automatically move up one rank every four years, subject to a cap based on the rank at which one joined the service. For central civil servants, this is paid from the Wages and Salaries line item under Personnel Expenditures. For deconcentrated civil servants in the regions, this is paid from Personnel Expenditures under Transfers to the Regions. Wife allowance This is payable to married civil servants, and amounts to 10% of basic salary. As per salary. Child allowance Rice allowance Food allowance Structural allowance Functional allowance Housing allowance External payments Overtime, some honoraria This is payable to civil servants with children under the age of 17 or still in full-time education, up to a limit of two. It amounts to 3% of basic salary per qualifying child. This is payable to all civil servants, pensioners, and armed services personnel. The payment is also received for the servant s wife and a maximum of two children if extant. Figures obtained from the Ministry of Finance, showing that a family of four would receive Rp 95,200 per month suggest that the individual rice allowance is Rp 23,800 per month. This is an allowance payable to people stationed away from home primarily military personnel. An allowance paid to so-called structural staff i.e. those in manager-type positions. An allowance paid to staff in specific professional groupings, such as teachers or healthcare workers. Paid to regional structural staff who are moved to a new locale where a government-provided house is not available for them. It is payable once per transfer, and is some Rp2m-3m. Payments made to the diplomatic service and others posted overseas. Self-explanatory. Source: MOF, mission meetings As per salary. There is a separate line item on the budget under Personnel Expenditures for the rice allowance. This is assumed to cover payments to centrally paid civil servants, pensioners and armed forces personnel. For regionally paid civil servants, this is assumed to be paid from Transfers to the Regions. Separate line item on the budget under Personnel Expenditures. The Wages and Salaries line item under Personnel Expenditures for all civil servants. The Wages and Salaries line item under Personnel Expenditures for all civil servants. Included under other allowances on the budget. Included under External under Personnel Expenditures. Included under other allowances on the budget

6 4.1. Basic salary 14. The 1997 pay scales for basic salary are shown in Table 4 below. Note that there is automatic movement up the pay scale with years of service, with jumps to the next salary scale possible after four years (though with a cap depending on the salary scale on which the person originally joined the service). In addition to this automatic advancement, there is also discretionary promotion. Table 5 shows what has happened to these pay scales since 1997, and Table 6 shows the pay scales which will pertain at the end of One result of the fixed-amount nominal increases in 1999 and 2000 has been a compression of basic salaries. Chart 1 shows the span of the 1997 and end-2000 pay scales with the bottom of the Rank Ia pay scale (i.e. with no years of service) fixed at 100. This shows that in terms of basic salary, the ratio of the top of Rank IVe pay scale to the bottom of the Rank Ia pay scale has shrunk from 5.35:1 to 2.53: However, salary is sometimes only a small component of actual pay for more senior servants, the structural or functional allowances can be sizeable. If we consider the minimum monthly payment to a civil servant with a wife and two children (salary of Rp 440,250, family allowance of Rp 70,440 and rice allowance of Rp 95,200) and the maximum payment (salary of Rp 1,115,875, family allowance of Rp 178,540, rice allowance of Rp 95,200 and a structural allowance of Rp 4,500,000), the compression ratio between the two is 5,889,525:605,890 or 9.72:1 at end

7 Table 4: Basic salary by rank and years of service, 1997 (Rp 000 per month) Years of service Rank I II III IV 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 3c 3d 4a 4b 4c 4d 4e Source: BKN - 7 -

8 Table 5: History of salary changes, 1997 to end-2000 Date Change in basic salary 1 April % across the board increase 1 April 1999 Rp 155,250 per month across the board increase 1 April 2000 Rp 64,750 per month across the board increase 1 October 2000 Rp 65,000 per month across the board increase Source: BKN, MOF Chart 1: Spans of 1997 and end-2000 pay scales, minimum of Rank Ia= End a 1b 1c 1d 2a 2b 2c 2d 3a 3b 3c 3d 4a 4b 4c 4d 4e Source: Tables 4 and

9 Table 6: Basic salary by rank and years of service, end-2000 (Rp 000 per month) Years of service Rank I II III IV 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 3c 3d 4a 4b 4c 4d 4e , , , , , , , , , , Source: BKN - 9 -

10 17. The Ministry of Finance calculations of the effects of the 2000 salary increases also showed the average basic salary at 1997 levels by rank, which are shown in Table 7, together with the minimum and maximum of the relevant 1997 pay scales and a measure of how far up the pay scale the average basic salary is. Table 7: Average monthly salary at 1997 levels by rank Total salary (Rp million) Average salary (Rp) 1997 minimum (Rp) 1997 maximum (Rp) Position of average within pay scale Number Central I 44,367 8, , , ,500 42% II 474, , , , ,400 39% III 781, , , , ,800 34% IV 67,154 35, , , ,500 54% Regional I 142,543 47, , , , % II 878, , , , ,400 91% III 1,044, , , , ,800 86% IV 32,785 86,361 2,634, , , % Armed forces I 197,134 38, , , ,500 39% II 368,335 96, , , ,400 29% III 62,608 22, , , ,800 33% IV 16,811 8, , , ,500 49% Source: MOF, authors calculations. 18. There is clearly a problem with the regional 2 salaries as they are substantially out of line with the others and for Ranks I and IV the average actually falls outside the official pay scale. When we raised this with MOF, we were told that the figures for these civil servants were actually prepared by the Ministry of Home Affairs, and that MOF could not explain the anomalies. Our strong suspicion is that at least part of the explanation is that the regional numbers are based on current salary scales rather then on 1997 salary scales. We will therefore make the working assumption that the average salary in each rank for the regional civil servants is the same as for the central civil servants. 19. As an estimate of current average salary, we can apply the position within the pay scale figure to the end-1999 pay scales. The results are shown in Table 8. 2 Regional here is defined by payment method, and does not necessarily reflect location or affiliation

11 Table 8: Average monthly salary at 1999 levels by rank (Rp) Position within payscale 1999 minimum 1999 maximum 1999 average salary Central and regional I 42% 310, , ,521 II 39% 365, , ,275 III 34% 433, , ,235 IV 54% 480, , ,783 Armed forces I 40% 310, , ,950 II 29% 365, , ,700 III 33% 433, , ,100 IV 49% 480, , ,800 Source: Calculations based on Tables 6 and 7. See text for details Family allowances 20. The Ministry of Finance also provided the amounts budgeted for the wife and child allowances. These are shown in Table 9, together with the proportion of 1997 salary. We will assume that these proportions remain relatively unchanged, and apply them to the 1999 salaries shown in Table 8. Table 9: Average salaries and family allowances (Rp millions) Average salary Central civil servants I % % II % % III % % IV % % F-B % % All % % Armed Forces I % % II % % III % % IV % % Total % % Pensioners % % Regional civil servants I % % II % % III % % IV % % F-B % % All % % Source: MOF Average wife allowance Average child allowance

12 4.3. Rice allowance 21. The rice allowance is a fixed amount payable to every civil servant, pensioner and armed forces personnel. Where extant, the payment is also made for a wife and a maximum of two children. Based on MoF figures, the monthly payment is Rp 23,800 per month per servant or allowable dependant Food allowance 22. The food allowance is, we understand, payable mainly to personnel, primarily armed forces, who are stationed away from their residence. We will therefore make the working assumption that it is paid to all rank I and II personnel in the armed forces, and to half of the rank III and IV personnel, as senior personnel are presumably less likely to be posted to the field Structural allowances 23. Structural allowances are payable to managerial, or structural, staff based on their echelon. The echelon (or eselon) is an additional ranking system for structural staff, running from IA (most senior) to VB (most junior). These map non-monotonically to the rank structure shown, for example, in Tables 4 and 6. Structural staff therefore have both a rank (which determines basic salary) and an echelon (which determines the structural allowance and entitlement to some other benefits, such as housing allowance). 24. Table 10 below shows, for each echelon, the level of structural allowance payable at the time at the beginning of 2000, the new levels proposed during 2000 and the revised, actual amount which took effect from 5 May Table 10: Structural allowances (Rp per month) Echelon Beginning of Proposed Actual from during 2000 May 2000 Ia 500,000 9,000,000 4,500,000 Ib 400,000 7,000,000 3,500,000 Iia 250,000 5,000,000 2,500,000 Iib 200,000 3,000,000 1,500,000 IIIa 150,000 1,000, ,000 IIIb 125, , ,000 Iva 100, , ,000 Ivb 75, , ,000 Va 60, , ,000 Vb 50, , ,000 Source: MOF 25. Table 11 below shows the figures used by the Ministry of Finance in calculating the budgetary impact of the increases in structural allowances announced during

13 Table 11: Numbers of structural civil servants in each echelon and their corresponding allowances Number of personnel Level of allow ance per month (Rp) Total amount 1999/ Echelon Central Regional 1999/ Central Regional Central Regional Ia ,000 4,500, ,220 0 Ib ,000 3,500, , IIa ,000 2,500, , IIb 1, ,000 1,500, , IIIa 3,774 2, , , ,264 1,593 IIIb 7,548 5, , , ,397 2,389 IVa 23,933 11, , ,000 2,393 1,141 5,744 2,739 IVb 37,866 40,248 75, ,000 2,840 3,019 7,952 8,452 Va 49,037 46,597 60, ,000 2,942 2,796 7,356 6,990 Vb 88, ,904 50, ,000 4,404 5,345 10,569 12,828 Total 213, ,942 14,964 13,544 44,823 36,531 Source: MOF 26. Table 12 is based on Table 11, but shows an estimated breakdown of structural allowances in the civil service by rank. We have done this by assuming that Echelons Ia-IIIa (inclusive) are in Rank IV and that Echelons IIIb-Vb are in Rank III. Note that the average structural allowances quoted in Table 12 are averages for the whole of the ranks, not just those receiving the allowance. Table 12: Estimated numbers of structural civil service and their allowances by Rank Total structural allowance (Rp bn) Average structural allowance (Rp k) Total civil servants Rank 1999/ / Central Regional Central Regional Central Regional Central Regional Central Regional Rank IV 71,149 38, , Rank III 827,681 1,234, Source: Tables 1 and 11, authors calculations. See text for details. 27. Table 13 shows the data used by MOF to calculate the budgetary implications of the second (and current) structural allowance changes announced during 2000 for armed forces personnel. Note that the armed forces have more sub-divisions of Echelon V than the civil service

14 Table 13: Numbers of structural armed forces staff in each echelon and their corresponding allowances Number Level of allowance per Echelon of month (Rp) Total amount (Rp m) personnel 1999/ / ,150,000 9,000, Ia ,833 9,000, Ib ,438 7,000, IIa ,598 5,000, ,405.0 IIb ,533 3,000, IIIa 1, ,510 1,000, ,846.0 IIIb 1, , , IVa 4, , , ,656.0 IVb 2, , , Va 4, , , ,249.8 Vb 3,232 99, , Vb1 9,306 78, , ,675.1 Vb2 7,978 66, , ,356.3 Vb3 14,496 54, , ,319.4 Vb4 6,371 47, , Vb5 6,095 37, , Total 62,466 5, ,872.1 Source: MOF 28. According to the MOF document on which Table 13 was based, staff in Echelons Ia- Vb are all in Rank IV and staff in Echelons Vb1-Vb5 are in Rank III. We note that the implied total of Rank IV armed forces personnel from Table 13 is 18,220 while the figure from Table 1 is 16,811, even though the source for both tables is MOF. However, the difference of around 1,400 is small in the context of 6.5 million, so we will ignore this small inconsistency. Note that in Table 14, the average allowance is the average for all armed forces personnel, not just those receiving the allowance. Table 14: Estimated numbers of structural armed forces personnel and their allowances by rank Rank Total structural Average structural Total civil allowance (Rp bn) allowance (Rp k) servants 1999/ / Rank IV 16, ,120 3,277 Rank III 62, ,768 Source: Tables 1 and 13, authors calculations. See text for details Functional allowances 29. Functional allowances are paid to so-called functional families, which are groupings of professionals such as health professionals, teachers, librarians, and so on. Each functional family has a separate schedule of allowances. The functional and structural allowances are mutually exclusive but not exhaustive a number of civil servants receive neither structural nor functional allowances

15 30. Table 15 below shows some sample functional allowances at the beginning of 2000, the increase proposed for 2000 and the actual allowance paid which took effect from 5 May Table 15: Sample functional allowances (Rp per month) Position Beginning of Proposed Actual from during 2000 May 2000 Headmaster level II 95, , ,500 Headmaster level IV 120, , ,000 University assistant 125, , ,5000 University professor 600, , ,000 Expert researcher 765, , ,500 Family planning instructor 165, , ,000 Statistician 131, , ,000 Librarian 71, , ,000 Agriculture instructor 152, , ,000 Source: MOF 31. Table 16 shows partial data from a table provided by MOF showing the increased cost of the increases in functional allowances for teachers and headmasters announced during These were the only two functional families for which rank breakdowns were available. The proportions of functional allowances going to various ranks will be applied to the total figures for functional allowances. Table 16: The cost of nine months of functional allowances paid to teachers and headmasters at FY1999/2000 levels Central Regional Total Teacher Rank I 2,844 4,511 Rank II 87, ,340 Rank III 187, ,797 Rank IV 0 0 Headmaster Rank I 0 0 Rank II 0 0 Rank III 36,928 58,573 Rank IV 15,021 23,826 Total Rank I 2,844 1% 4,511 1% 7,355 1% Rank II 87,218 26% 138,340 26% 225,558 26% Rank III 224,678 68% 356,370 68% 581,048 68% Rank IV 15,021 5% 23,826 5% 38,847 5% Total 329, % 523, % 852, % Source: MOF 32. Table 17 shows the results of this calculation. The total expenditure figures for functional allowances are taken from MOF documents showing the budgetary implications of the functional allowance increases implemented during It has been assumed that the only functional allowances paid to staff under the Transfers to Regions budget head are those paid to teachers and headmasters the other functional allowances are paid under

16 the Personnel Expenditures head. Note that the average payment figures are the averages for all civil servants, not just those receiving the allowance. Table 17: Total and average expenditure on functional allowances Central Regional Total 1999/ / / Annual expenditure (Rp bn) , , , ,663.5 Proportion going to: Rank I 1% 1% 1% 1% 1% 1% Rank II 26% 26% 26% 26% 26% 26% Rank III 68% 68% 68% 68% 68% 68% Rank IV 5% 5% 5% 5% 5% 5% Total 100% 100% 100% 100% 100% 100% Number of servants Rank I 47,006 47, , , , ,455 Rank II 503, ,108 1,037,967 1,037,967 1,541,075 1,541,075 Rank III 827, ,681 1,234,555 1,234,555 2,062,236 2,062,236 Rank IV 71,149 71,149 38,743 38, , ,892 Total 1,448,944 1,448,944 2,479,714 2,479,714 3,928,658 3,928,658 Average payment (Rp) Rank I 165, ,272 35,706 89,265 64, ,646 Rank II 474,082 1,009, , , , ,752 Rank III 742,345 1,580, , , ,352 1,210,372 Rank IV 577,351 1,229, ,941 2,049, ,878 1,518,551 Source: MOF, Tables 1, 16, authors calculations. See text for details Housing and other allowances 33. Payments made under other allowances which include the housing allowance, overtime and honoraria will be allocated evenly across civil servants, excluding the armed forces and pensioners. It seems plausible that overtime is paid disproportionately to lowerranking servants and that the housing allowance and honoraria are paid disproportionately to higher-ranking servants. In the absence of more detailed information, we will assume that these two tendencies will cancel each other out. 34. Payments to the diplomatic service, which appear under External on the budget, will are assumed to be paid in the same proportion as the total structural allowances shown in Table 12 for centrally paid civil servants. The total is taken from the 1999/2000 budget

17 5. Estimating the Government of Indonesia s formal wage bill 35. This section will present the results of amalgamating the previous tables in order to reconstruct the FY1999/2000 budget for the formal wage bill. We will then calculate the results of the salary and allowance increases implemented during the abbreviated FY in order to produce an estimate of the FY2001 formal wage bill. The FY2001 wage bill will then be the starting point for our modelling work. 36. Taking the data from the previous tables together, we arrive at an overall picture of the Indonesian Civil Service s formal wage bill as presented in Table 18. Table 19 presents a comparison with the FY1999/2000 budget, line-item by line-item. Note that external payments are excluded from this calculation, as we have no detailed data on the composition of this line item. 37. This estimation of the formal wage bill comes to about 97 per cent of the actual budgeted figure. Admittedly it uses some of the same sources as those used to construct the budget, so this is perhaps not altogether surprising. However we have been careful to compare these data with other sources where possible and to make sensible judgments about what are reliable data and what are not. 38. The fact that we have been able to get so close to the total formal wage bill from a starting point of 3.9m civil servants suggests that there are not millions of other civil servants being paid through the recurrent budget. 3 FY2000 will be a nine-month fiscal year, as GOI moves from an April-March fiscal year to a January-December fiscal year

18 Table 18: Estimated breakdown of the FY1999/2000 formal wage bill (Rp bn) Central Regional Civil Military service I II III IV Total I II III IV Total total I II III IV Pensioners Total 1 Numbers (k) , , , , , , , Total salary (b) 219 2,960 5, , ,107 8, ,704 25, , ,287 36,991 3 Total wife all ,078 1, ,033 4 Total child all Total rice all. (b) , , ,017 3, ,309 6 Food allowance , ,107 7 Functional allowance , ,599 8 Structural allowance External payments , , , Other allowances , , Grand total 50, average salary (k) 4,650 5,883 6,855 9,069 6,555 4,650 5,883 6,855 9,069 6,333 6,415 4,595 5,492 6,817 8,722 4,310 5, average wife all (k) average child all (k) average rice all. (m) average food all (k) average func. all average struc. all (k) , average other all (k) wife all proportion 9% 7% 7% 8% 5% 7% 7% 7% 6% 7% 8% 10% 0% 21 child all proportion 3% 3% 3% 3% 2% 2% 3% 3% 2% 3% 3% 4% 0% 22 incidence of wives incidence of children Food all weighting 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 100% 100% 50% 50% 0% Source: Previous tables. See notes for guidance

19 Notes on sources of data for Table 18 (1) Table 2. (2) (1)x(11) (3) (1)x(12) (4) (1)x(13) (5) (1)x[1+(21)+(22)]x(14) (6) (1)x(15) (7) (1)x(16) (8) (1)x(17) (9) Total figure from budget, allocated as per (8) for centrally paid civil servants. (10) (1)x(18) (11) (2)+(3)+(4)+(5)+(6)+(7)+(8)+(9) (12) Final column of Table 8 multiplied by 12. For pensioners, total payment to pensioners divided by number of pensioners. (13) (11)x(19) (14) (11)x(20) (15) Table 3. (16) Derived from rows (1) and (21), and total figure from budget. (17) Table 17. (18) Tables 12 and 14 (19) See section 4.7. Total figure taken from budget. (20) Table 9 (21) Table 9 (22) (19)/10% (23) (20)/3% (24) See section 4.4 Table 19: Comparison of Table 18 with the FY1999/2000 budget (Rp bn) 1999/2000 Budget Budget Revision 24/2/99 Personnel Expenditures 1. Wages and salaries 26,825 24,615 92% 2. Rice allowance 2,087 2, % 3. Food allowance 2,107 2, % 4. Others 1,490 1, % 5. External 1,060 1, % Transfers to Regions 1. Personnel Expenditures 18,697 19, % Total 52,266 50,785 97% Source: Tables 3 and 18 Results of the calculations As proportion of budget 39. Table 20 shows an estimated for the formal wage bill in 2001 the first year when the fiscal year will be the calendar year. Assuming no change in the number of people employed or on the roll of pensioners, the wage bill will be 27 per cent higher than in FY1999/

20 Table 20: Estimated breakdown of the FY2001 formal wage bill (Rp bn) Central Regional Civil Military service I II III IV Total I II III IV Total total I II III IV Pensioners Total 1 Numbers (k) , , , , , , , Total salary (b) 292 3,743 6, ,753 1,046 7,723 10, ,565 31,318 1,213 2, ,280 47,105 3 Total wife all ,341 2, ,533 4 Total child all Total rice all. (b) , , ,017 3, ,309 6 Food allowance , ,107 7 Functional allowance , , , ,743 3, ,663 8 Structural allowance ,205 9 External payments , , , Other allowances , , Grand total 64, average salary (k) 6,207 7,440 8,412 10,626 8,112 6,207 7,440 8,412 10,626 7,890 7,972 6,152 7,049 8,374 10,279 5,867 7, average wife all (k) average child all (k) average rice all. (m) average food all (k) average func. all 352 1,009 1,581 1,229 1, , average struc. all (k) , ,768 3, average other all (k) wife all proportion 9% 7% 7% 8% 5% 7% 7% 7% 6% 7% 8% 10% 0% 21 child all proportion 3% 3% 3% 3% 2% 2% 3% 3% 2% 3% 3% 4% 0% 22 incidence of wives incidence of children Food all weighting 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 100% 100% 50% 50% 0% Source: Tables 5, 12, 14, 17,