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Finance record 2019/20 - Table 10: Head of Provider remuneration

Back to C19031

Version 1.1 Produced 2020-12-16

To complete this table, providers should refer to their relevant funding body's Accounts direction through the below links:

  • HEFCW - Accounts direction
  • Scottish Funding Council - Accounts direction
  • DfENI - Accounts direction
  • Table 10 should detail the remuneration of the head of HEP over the financial reporting year and prior year. HEP’s should return data on all Heads of Providers who have been in post during the financial reporting year and prior year.

    Providers should record separately the remuneration information for every serving head of the HEP during the financial years 2019-20 and 2018-19, including all dates, even those falling outside the two financial years (e.g. if head of provider started on 1 January 2015, this should be returned as the start date of service).

    The end date of service should be left blank for the current head of the HEP at 31 July 2020, if this individual remains in position at date of submission of the HESA finance record. If the head of provider who was serving on 31 July 2020 has subsequently left, please include the date they actually left. 

    The columns in this table shows the year the data refers to and the rows relate to the type of expenditure. Each row must be completed where applicable. Further columns are provided to include more than one head of the HEP details.

    Sub head 1a should show full name of the individuals serving as head of the HEP during the two years. If there is a change of the head of the HEP in either years, this must be shown in separate column provided.

    Sub head 1b should show the start date of the head of the HEP in the format YYYY-MM-DD.

    Sub head 1c should show the end date of the head of the HEP in the format YYYY-MM-DD.

    Head 2 (Disclosure relating to head of provider role)

    Sub head 2a should show annualised basic salary before salary sacrifice arrangements or gross of salary before sacrifice arrangements. If the salary is paid for less than 12 months, the salary should be annualised as if it was paid for 12 months. Basic salary should not include any other payments like bonus and other allowances but includes any market factor payments.

    Sub head 2bi should show basic salary paid to the head of HEP. This should include market supplements but should exclude allowances and bonus payments. Basic salary should be before salary sacrifice arrangements and therefore should include salary sacrifice arrangements.

    Sub head 2bii should show the costs for salary sacrifice arrangements with the head of HEP. This figure should be subtracted.

    Sub head 2biii is automatically populated and calculates paid basic salary after deduction of salary sacrifice arrangements.

    Sub head 2c should show any payments made to the head of the HEP in lieu of pension or in lieu of contributions made to pension scheme. This is deemed as additional salary.

    Sub head 2d should show any dividends paid arrangements made with the head where the head takes a lower salary as it includes dividend. Not all HEP’s will be required to complete this sub head.

    Sub head 2e should show payments related to performance or bonuses. It must include such payments awarded rather than actually paid due to waiver.

    Sub head 2f should show all pension scheme contributions made for the head of the HEP.

    Sub head 2g should show any payments made to any other pension schemes made for the head of the HEP.

    Sub head 2h should show compensation paid for loss of office of the head of HEP.

    Sub head 2i is automatically populated and is calculated as the sum of sub head 2bi and subheads 2c to 2h.

    Head 3 (Other taxable benefits)

    Head 3 should show taxable benefits received by the head of the HEP. A description of each sub heading is below:

    Sub head 3a should show costs in relation to provision of a company car to the head of the HEP, wherever applicable.

    Sub head 3b should show any costs in relation to subsidising a mortgage or loan made available to the head of the HEP.

    Sub head 3c should show costs in relation to a subsidised accommodation made available to the head of the HEP.

    Sub head 3d should show any other costs incurred in the provision of taxable benefits made available to the head of the HEP.

    Sub head 3e is populated automatically and is calculated as the sum of sub heads 3a to 3d.

    Head 4 (Non-taxable benefits)

    Head 4 should show non-taxable benefits received by the head of HEP. A description of each sub heading is below:

    Sub head 4a should show contributions or reimbursement of relocation costs paid to the head of the HEP.  

    Sub head 4b should show cost of living accommodation made available to the head of the HEP.

    Sub head 4c should show any other costs incurred in the provision of non-taxable benefits made available to the head of HEP.

    Sub head 4d is automatically populated and is calculated as the sum of sub heads 4a to 4c.

    Head 5 (Other remuneration)

    Sub head 5a should show any compensation paid to the head of the HEP, for loss of any benefits previously paid.

    Sub head 5b should show any payments made to the head of the HEP whilst on a sabbatical and which is non contractual.

    Sub head 5c should show payments made to the head of the HEP, in relation to consultancy work done by the head by using the HEP’s resources for e.g. HEP’s staff and facilities.

    Sub head 5d should show any other remuneration paid to the head of the HEP, which has not been included in any sub heads above.

    Sub head 5e is automatically populated and is the sum of sub heads 5a to 5d.

    Head 6 (Total salary before salary sacrifice)

    Head 6 is automatically populated and is the sum of sub heads 2i, 3e,4d and 5e.

    Head 7 (Was the individual provided with University accommodation? (Yes/No)

    Head 7 require the data to be returned with a YES or NO response.

    Head 8 (Please confirm if this has been given a nil taxable value in the above table? (Yes/No)

    Head 8 requires the data to be returned with a YES or NO response.

    Head 9 (Supporting commentary)

    Head 9 provides the opportunity to add any commentary in support of data submitted in this table.

    Head 10 (Current head of HEP’s remuneration expressed as a multiple of all other employee’s remuneration)

    Sub head 10a should show the basic pay of the head of HEP’s remuneration expressed as a multiple of median pay of all academic and non-academic staff.

    Sub head 10b should show the total remuneration of the head of HEP’s remuneration expressed as a multiple of median pay of all academic and non-academic staff.


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