Costs
In this section, you can find 2023/24 costs associated with staff and resources.
Staff costs
| (The information in this table is subject to audit) | 2023/24 permanent £000 | 2023/24 other £000 | 2023/24 total £000 | 2022/23 permanent £000 | 2022/23 other £000 | 2022/23 total £000 |
| Salaries and wages | 99.951 | 531 | 100,482 | 91,635 | 568 | 92,203 |
| Social security costs | 10,643 | - | 10,643 | 9,691 | - | 9,691 |
| Apprentice levy | 493 | - | 493 | 448 | - | 448 |
| Employer's contributions to NHS pensions | 11,946 | - | 11,946 | 10,504 | - | 10,504 |
| Employers contributions to NHS Pensions paid by NHSE on provider's behalf | 5,184 | - | 5,184 | 4,575 | - | 4,575 |
| Pension cost - other | 44 | - | 44 | 47 | - | 47 |
| Termination benefits | 169 | - | 169 | 120 | - | 120 |
| Temporary staff | - | 4,285 | 4,285 | - | 4,203 | 4,203 |
| Total gross staff costs | 128,430 | 4,816 | 133,246 | 117,020 | 4,771 | 121,791 |
| Recoveries in respect of seconded staff | - | - | - | - | - | - |
| Total staff costs | 128,430 | 4,816 | 133,246 | 117,020 | 4,771 | 121,791 |
| Of which costs capitalised as part of assets | (252) | - | (252) | (274) | - | (274) |
| Total employee benefits excluding capitalised costs | 128,178 | 4,816 | 132,994 | 116,746 | 4,771 | 121,517 |
Off-payroll and consultancy costs
Off-payroll and consultancy costs
There are occasions when the Trust needs to bring in external consultants to help with specific projects. The total consultancy expenditure in 2023/24 was £24,480.56. This is as disclosed in Note 3.1 of our accounts, which you can find towards the end of this annual report.
Length of all highly paid off-payroll engagements
For all off-payroll engagements as of 31 March 2024, for more than £245(1) per day:
| Number | |
| Number of existing engagements as of 31 March 2024 | 0 |
| Of which, the number that have existed: | |
| for less than one year at the time of reporting | 0 |
| for between one and two years at the time of reporting | 0 |
| for between 2 and 3 years at the time of reporting | 0 |
| for between 3 and 4 years at the time of reporting | 0 |
| for 4 or more years at the time of reporting | 0 |
Note: (1) The £245 threshold is set to approximate the minimum point of the pay scale for a Senior Civil Servant.
Off-payroll workers engaged at any point during the financial year
For all off-payroll engagements between 1 April 2023 and 31 March 2024, for more than £245(1) per day
| Number | |
| No. of temporary off-payroll workers engaged between 1 April 2023 and 31 March 2024 | 1 |
| Of which | |
| No. not subject to off-payroll legislation(2) | 1 |
| No. subject to off-payroll legislation and determined as in scope of IR35(2) | 0 |
| No. subject to off-payroll legislation and determined as out of scope of IR35(2) | 0 |
| No. of engagements reassessed for compliance for assurance purposes during the year | 0 |
| Of which: no. of engagements that saw a change to IR35 status following review | 0 |
Note:
(1) The £245 threshold is set to approximate the minimum point of the pay scale for a Senior Civil Servant.
(2) A worker that provides their services through their own limited company or another type of intermediary to the client will be subject to off-payroll legislation and the Department must undertake an assessment to determine whether that worker is in-scope of Intermediaries legislation (IR35) or out-of scope for tax purposes.
Off-payroll board member/senior official engagements
For any off-payroll engagements of board members, and/or, senior officials with significant financial responsibility, between 1 April 2023 and 31 March 2024
| Number of off-payroll engagements of board members, and/or senior officers with significant financial responsibility, during the financial year (1) | 0 |
| Total number of individuals on payroll and off-payroll that have been deemed “board members, and/or, senior officials with significant financial responsibility”, during the financial year. This figure must include both on payroll and off-payroll engagements (2) | 17 |
Notes:
(1) There should only be a very small number of off-payroll engagements of board members and/or senior officials with significant financial responsibility, permitted only in exceptional circumstances and for no more than six months.
(2) As both on payroll and off-payroll engagements are included in the total figure, no entries here should be blank or zero.
In any cases where individuals are included within the first row of this table the department should set out:
• Details of the exceptional circumstances that led to each of these engagements.
• Details of the length of time each of these exceptional engagements lasted.
Exit costs
The table below, which remains subject to audit, summarises the total number of exit packages agreed during 2023/24, with 2022/23 information included in brackets for comparison. Included within these are compulsory redundancies arising through the Trust’s operational efficiencies and other exit packages paid.
Exit package band cost
| (The information in this table is subject to audit) | Number of compulsory redundancies 2023/24 (22/23) | Number of other departures agreed 2023/24 (22/23) | Total number of exit packages by cost band 2023/24 (22/23) |
| Less than £10,000 | 0 (0) | 1 (3) | 1 (3) |
| £10,000 - £25,000 | 1 (1) | 0 (2) | 1 (3) |
| £25,001 - £50,000 | 1 (1) | 0 (1) | 1 (2) |
| £50,001 - £100,000 | 0 (0) | 0 (0) | 0 (0) |
| £100,001 - £150,000 | 1 (0) | 0 (0) | 0 (0) |
| £150,001 - £200,000 | 0 (0) | 0 (0) | 0 (0) |
| >£200,000 | 0 (0) | 0 (0) | 0 (0) |
| Total number of exit packages by type | 3 (2) | 1 (6) | 4 (8) |
| Total resource cost | £164,588 (£46,273) |
£4,907 (£81,239) |
£169,495 (£127512) |
Supporting notes
Redundancy and other departure costs have been paid in accordance with the provisions of the NHS Agenda for Change and Medical and Dental Terms and Conditions.
Exit costs in this note are the full costs of departures agreed in the year. Where the Trust has agreed early retirements, the additional costs are met by the Trust and not by the NHS Pensions Scheme.
Ill-health retirement costs are met by the NHS Pensions Scheme and are not included in the table.
This disclosure reports the number and value of exit packages agreed in the year.
Note: the expense associated with these departures may have been recognised in part or in full in a previous period.
Further information can be found in the Remuneration Report where applicable.
Exit packages: non-compulsory departure payments
Payments are disclosed in the following categories:
| (The information in this table is subject to audit) | Agreements number | Total value of agreements £000 |
| Mutually agreed resignations (MARS) contractual costs | 1 | 5 |
| Contractual payments in lieu of notice | 0 | 0 |
| Early retirements in the efficiency of the service contractual costs | 0 | 0 |
| TOTAL | 1 | 5 |
A single exit package can be made up of several components, each of which will be counted separately in this note; the total number in this table will not necessarily match the total numbers in the exit packages note above, which will be the number of individuals.
The Remuneration Report provides specific details where applicable of exit payments payable to individuals named in that report.
