The salary and benefits data collected pursuant to section 85-1432 shall include, but not be limited to:

(1) Average salary by employee group and employment classification;

(2) Average salary by rank or position within each employee group;

(3) Average salary by institution type, including two-year institutions and four-year institutions;

(4) Employer-paid benefits, including health insurance, retirement contributions, and other fringe benefits, reported in aggregate and as an average per employee;

(5) Full-time versus part-time status;

(6) Year-over-year percentage changes in salary and benefits; and

(7) Any additional data elements the commission determines necessary to facilitate meaningful comparison across institutions and academic years.