Off-payroll arrangements and exit packages
The Trust occasionally uses off-payroll arrangements to obtain services where normal search and selection processes are unable to find suitable and immediately available candidates. Such arrangements are carefully considered and reviewed before engagement. Before such off-payroll arrangements are started, checks are made in accordance with government guidance, to provide assurance to the Trust that individuals or companies providing such services are compliant with tax legislation. All off-payroll payments are reported to and monitored by the Audit Committee.
‘Highly paid’ is defined as the threshold used by HM Treasury in the tables .
Length of all highly paid off-payroll engagements
| Off-payroll engagements existing at 31 March 2023, for more than £245 ¹ per day |
No of engagements |
|---|---|
| Number of existing engagements as of 31 March 2023 | 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 two and three years at the time of reporting | 0 |
| For between three and four years at the time of reporting | 0 |
| For four or more years at the time of reporting | 0 |
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 2022 and 31 March 2023, for more than £245 ¹ per day |
No of engagements |
|---|---|
| Number of temporary off-payroll workers engaged between 1 April 2022 and 31 March 2023 |
1 |
| Of which: | |
| Number not subject to off-payroll legislation* | 1 |
| Number subject to off-payroll legislation and determined as in-scope of IR35 ² | 0 |
| Number subject to off-payroll legislation and determined as out of scope of IR35 ² | 0 |
| Number of engagements reassessed for compliance or assurance purposes during the year | 0 |
| Of which: number of engagements that saw a change to IR35 status following review | 0 |
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.
There were no cases where the Trust has engaged without including contractual clauses allowing the Trust to seek assurance as to their tax obligations. There were no cases where assurance had not been obtained.
Off-payroll board members/senior official engagements
| For any off-payroll engagements of board members, and/ or, senior officials with significant financial responsibility, between 1 April 2022 and 31 March 2023 |
No of engagements |
|---|---|
| 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 | 19 |
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
Expenditure on consultancy
During the year, the Trust spent £71,289 on consultancy (2021/22: £118,651).
Exit packages
The table below, which remains subject to audit, summarises the total number of exit packages agreed during 2022/23, with 2021/22 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 |
Number of other departures agreed 2022/23 (21/22) |
Total number of exit packages by cost band 2022/23 (21/22) |
|---|---|---|---|
| Less than £10,000 | 0(0) | 3(10) | 3(10) |
| £10,000 - £25,000 | 1(1) | 2(0) | 3(1) |
| £25,001 - £50,000 | 1(0) | 1(0) | 2(0) |
| £50,001 - £100,000 | 0(0) | 0(0) | 0(0) |
| £100,001 - £150,000 | 0(0) | 0(0) | 0(0) |
| £150,001 - £200,000 | 0(0) | 0(0) | 0(0) |
| >£200,000 | 0(0) | 0(1) | 0(1) |
| Total number of exit packages by type | 2(1) | 6(11) | 8(12) |
| Total resource cost | £46,273 (£13,431) | £81,239 (£285,344) | £127,512 (£298,775) |
Exit package information for executive directors is now included within this note.
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:
This information in this table is subject to audit.
| Agreements number | Total value of agreements £000 | |
|---|---|---|
| Mutually agreed resignations (MARS) contractual costs | 3 | 77 |
| Contractual payments in lieu of notice | 3 | 8 |
| Early retirements in the efficiency of the service contractual costs | 0 | 0 |
| TOTAL | 6 | 85 |
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.
