This field records the source of basic salary at the reference date, or the end date of the contract if earlier

All contracts where Contract.TERMS is coded 1 or 2

This is the source of basic salary for the contract detailed in the record. This field should relate to basic salary only.

This field can be returned up to three times where a contract has multiple sources.

Whether income can be regarded as general higher education institution (HEI) funds or not depends on the distinction between unrestricted and restricted income as defined in the Statement of Recommended Practice: Accounting in Higher Education Institutions (SORP). Restricted income is that which can only be applied to a specific purpose or activity so designated by the grantor or donor. If an appointment is partly or wholly to undertake the activity specified by the provider of restricted income, then the salary should be considered to be partly or wholly sourced by that restricted income. It is not necessary for the provider to specify the particular post.

Code 02 'Partly financed by the institution' should be used where one of the three sources is general institution financed.

Any contract for which the principal source of basic salary comes from HEFCE 'Special initiative' funds should be considered to be general institution financed either code 01 'Wholly general institution financed' or code 02 'Partly financed by the institution'.

Code 08 'UK industry, commerce and public corporations' should be used if the main source of basic salary is from a UK branch of a multi-national company.

Code 65 'Other Association of Medical Research Charities (AMRC) charity' should be used when the charity paying the salary is listed as a member of the Association of Medical Research Charities (AMRC). A directory of AMRC members is available from the AMRC web site.

The British Academy and the Royal Society and Royal Society of Edinburgh should be returned as code 59 'Research council - not specified'.

Code 66 'Other charitable foundation' should be used for all other charities not separately defined within the valid entries and should include both UK and overseas charities.

A contract that is funded 70% through general institution funds and 30% through NHS funds would be coded 02 'Partly financed by the institution', whereas code 03 'NHS/General Medical or General Dental practice or Department of Health' would apply if paid 70% from NHS funds and 30% from general institution funds.

To allow career monitoring and comparisons for those staff funded by different organisations