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Staff 2023/24 - Proportion of basic salary charged against general income

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Staff 2023/24

Fields required from institutions in All fields

Proportion of basic salary charged against general income

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Short namePSCAG

This field records the proportion of basic salary paid in respect of duties chargeable against general funds

Applicable toEngland Northern Ireland Scotland Wales

All contracts where Contract.TERMS is coded 1 or 2


For staff whose salary is completely paid for by general funds then this field must be coded 100. If the salary is completely paid for by any other source then this field must be coded 0.

Whether income can be regarded as general funds or not depends on the distinction between unrestricted and restricted income as defined in the Statement of Recommended Practice (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.

The proportion of salary charged against general income should be given regardless of whether this is the principal source of salary or not. Staff whose contract salaries are not chargeable at all to general funds should be coded 0.

The length of this field is a maximum of 5 characters, however the move to XML enables data to be returned with or without leading zeros or the decimal place, e.g. '005.0', '5.0' or '5' are equally acceptable. Where a value is returned with decimal places, it must be rounded to the nearest 0.1 in order to conform to the five character limit.


A contract that is funded 70% through general funds and 30% through NHS funds would be '70', whereas '30' would apply if paid 30% from general funds and 70% from NHS funds

Quality rules
Quality rules to follow
Part of
Field length5
Minimum occurrences0
Maximum occurrences1
Schema components
Element: PSCAG
Data type: PercentType

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