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Finance record 2019/20 - Table 11: Analysis of Staff Costs

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Version 1.1 Produced 2020-12-16

Table 11 provides information on the costs of staff, including the Average Staff Number (FTE), as disclosed in the notes to the HEP’s financial statements.

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

    • Head 1 (Staff costs)

    Head 1 should show the total staff costs of the HEP.

    Sub head 1a should show salaries and wages of academic staff including research staff.

    Sub head 1b should show salaries and wages of non-academic staff.

    Sub heads 1a and 1b should include any bonus payments but must not include costs relating to pension contributions made by the HEP.

    Sub head 1c is automatically populated and is the sum of sub heads 1a and 1b.

    Sub head 1d should show all national insurance contributions made by the HEP for both academic and non-academic staff.

    Sub head 1e should show costs of contributions made by the HEP to the Universities Superannuation scheme (USS). This sub head may not be applicable to all HEP’s.

    Sub head 1f should show costs of contributions made by the HEP to the Teachers’ Pension scheme (TPS). This sub head may not be applicable to all HEP’s.

    Sub head 1g should show costs of contributions made by the HEP to the Local government pension scheme (LGPS). This sub head may not be applicable to all HEP’s.

    Sub head 1h should show costs of contributions made by the HEP to any other pension scheme not covered by sub heads 1a to 1g.

    Sub head 1i should show any in year changes to the USS pension liabilities. This is the non-cash accounting adjustment shown in the statement of comprehensive income.

    Sub head 1j should show any in year changes to the pension liabilities other than USS. This is the non cash adjustment shown in the statement of comprehensive income.

    Sub head 1k should show any other staff costs not included in sub heads 1a to 1j.

    Sub head 1l is automatically populated and is the sum of sub heads 1c to 1k.

    Sub head 1m is automatically populated and shows total staff costs excluding non-cash pension adjustments. It is calculated as sub head 1l minus sub heads 1i and 1j.

    Head 2 (Average staff numbers)

    Sub head 2a should show average number of academic staff employed in the year expressed in full time equivalent. HESA definition of full time equivalent is here. (FTE).

    Sub head 2b should show average number of non-academic staff employed in the year expressed in full time equivalent. HESA definition of full time equivalent is here. (FTE).

    Sub head 2c is automatically populated and is the sum of sub heads 2a and 2b.

    Head 3 (Remuneration of higher paid staff excluding head of provider, but including funding from external sources including NHS (Not required for Scottish providers)

    Welsh and Northern Irish providers will need to provide the remuneration of staff who earn £100,000 or over. This will be recorded by staff headcount in £5,000 pay bandings. 

    Northern Irish and Welsh accounts directions require bandings of £10,000. For comparability purposes, both HEFCW and Department for the Education Northern Ireland. DfENI would however like providers to complete the £5,000 bandings in the Finance record. The SFC has confirmed that Scottish institutions do not need to complete this section. 

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