Volunteer Replacement Cost Calculator for Queensland Using the calculatorEnter the number of hours all volunteers work in your organisation by age cohort. If you are unsure of a volunteer’s age, enter their hours in the “all ages” row. Methodology The replacement cost of a volunteer is calculated using the average hourly part-time wage of a person of their age in their State of residence, plus 15% employer on-costs (inclusive of superannuation, payroll tax and administration expenses). Compliance This calculator is fully compliant for organisations reporting the fair value of volunteering under the Australian Accounting Standard (AASB1058) Income of Not-for-Profit Entities. Read more How are you estimating volunteer hours? Per week Per month Per year 15 to 25 years 25 to 34 years 35 to 44 years 45 to 54 years 55 to 64 years 65 years & over All ages Annual volunteer replacement cost: $0