Table 12 - Analysis of staff costs 2016/17 to 2022/23
- Title: Analysis of staff costs by HE provider and academic year
- Reference ID: DT031 Table 12
- Location: UK
- Academic years: 2016/17 to 2022/23
- Data source: HESA / OfS
- Sourced from: Detailed tables (Finance)
- Data source link: https://www.hesa.ac.uk/data-and-analysis/finances/table-12
- Data file canonical link: https://www.hesa.ac.uk/data-and-analysis/finances/table-12.csv
- Licence: Creative Commons Attribution 4.0 International Licence
- Last updated: Nov-23
Table 12 - Analysis of staff costs
Academic years 2016/17 to 2022/23
As part of their latest data submission, HE providers are able to restate the previous year's figures. In this Table, previous year's figures are based on restated figures (so the 2018/19 figures are taken from the 2019/20 return and the 2017/18 figures are from the 2018/19 return).
From 2021/22 some providers included an accounting cost relating to pension provisions following periodic pension valuations. This adjustment is shown in the staff cost totals within Tables 1, 8 and 12. Note that this cost is not reflective of the pure underlying financial performance of these institutions for this year.
For the academic years 2016/17 – 2021/22 some inconsistencies are apparent among non-English HE providers in the total staff costs displayed in Table 12 of the open data when comparing against staff costs reported in Table 1. These discrepancies relate to differences in the way that HE providers have reported staff costs in both Tables – in some cases excluding non-academic staff costs, and in some cases including pension adjusted costs. Staff costs in Table 1 are validated against providers’ published accounts.
From the 2018/19 collection onwards, some English providers were not required to complete the staff earning more than £100,000 section of this Table for restated 2017/18, 2018/19 and later years. Where that is the case, no values are shown in “Staff earning more than £100,000 only”.
Type of data
HESA (Higher Education Statistics Agency) is part of Jisc. We are the experts in UK higher education data and analysis. We have been collecting higher education information since the 1994/95 academic year.
Finance data is taken from the HESA Finance record, which universities, colleges and other higher education providers return to HESA on an annual basis. The Finance record collects a range of information about the primary financial statements from HE providers' published accounts.
From 2018/19, data for English HE providers (excluding further education colleges and sixth form colleges under the primary regulation of the Education and Skills Funding Agency) was collected by the Office for Students.
We provide data and analysis on finances of HE providers to a wide variety of customers, including:
- Universities (via the Heidi Plus analytics tool)
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- Students and potential students
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- Policy makers.
Our data is used to regulate the sector, inform policy making, advance understanding of social and economic trends, support decision making, and enhance public understanding of - and confidence in - the higher education sector.
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Staff costs are analysed by academic and non-academic costs.
Academic staff are those members of staff who have a contract with the provider that includes teaching, research or both. Non-academic staff are those who provide an administrative and/or support function.
Total staff costs also detail the pension contribution made by the provider and detail by major pension schemes. It also includes any year-on-year non-cash pension provision made in respect of defined pension scheme.
Average staff numbers displayed in this table are analysed by academic and non-academic staff. The average staff numbers are expressed as Full-time equivalent (FTE).
The table further displays staff whose remuneration is greater than £100,000. HE providers are required to submit data in salary bands of £5,000 but this data is aggregated in HESA published statistics to reduce the risk of identifying individual personal data.
English providers only complete this section if they have been registered with the OfS for at least a year after the financial year end that the data is related to. English providers return this data as FTE and providers in Northern Ireland and Wales return this data as a headcount. Scottish providers do not complete this section.
Analyses of staff costs are specified in the accounts direction issued by funding bodies. Refer to:
- OfS – Accounts direction
- HEFCW – Accounts direction
- SFC – Accounts direction
- DfE(NI) – Accounts direction (PDF)
This table collects data retrospectively for the latest financial year. It also collects restated data to previously submitted information for the one year prior as comparison to the current year.