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Companies Act 2006

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Companies Act 2006, Section 411 is up to date with all changes known to be in force on or before 23 October 2017. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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  • Act amendment to earlier affecting provision S.I. 2008/373 reg. 11(1) by S.I. 2013/1971 reg. 9(a) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (1.10.2013) without ever being in force by S.I. 2013/2224, reg. 2)
  • Act amendment to earlier affecting provision S.I. 2008/373 reg. 3(4) by S.I. 2013/1971 reg. 4 (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (1.10.2013) without ever being in force by S.I. 2013/2224, reg. 2)

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411Information about employee numbers and costsE+W+S+N.I.
This section has no associated Explanatory Notes

[F1(1)The notes to a company’s annual accounts must disclose the average number of persons employed by the company in the financial year.

(1A)In the case of a company not subject to the small companies regime, the notes to the company’s accounts must also disclose the average number of persons within each category of persons so employed.]

(2)The categories by reference to which the number required to be disclosed by [F2subsection (1A)] is to be determined must be such as the directors may select having regard to the manner in which the company's activities are organised.

(3)The average number required by [F3subsection (1) or (1A)] is determined by dividing the relevant annual number by the number of months in the financial year.

(4)The relevant annual number is determined by ascertaining for each month in the financial year—

(a)for the purposes of [F4subsection (1)], the number of persons employed under contracts of service by the company in that month (whether throughout the month or not);

(b)for the purposes of [F5subsection (1A)], the number of persons in the category in question of persons so employed;

and adding together all the monthly numbers.

[F6(5)Except in the case of a company subject to the small companies regime, the notes to the company’s annual accounts or the profit and loss account must disclose, with reference to all persons employed by the company during the financial year, the total staff costs of the company relating to the financial year broken down between—

(a)wages and salaries paid or payable in respect of that year to those persons,

(b)social security costs incurred by the company on their behalf, and

(c)other pension costs so incurred.]

(6)In subsection (5)—

  • pension costs” includes any costs incurred by the company in respect of—

    (a)

    any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the company,

    (b)

    any sums set aside for the future payment of pensions directly by the company to current or former employees, and

    (c)

    any pensions paid directly to such persons without having first been set aside;

  • social security costs” means any contributions by the company to any state social security or pension scheme, fund or arrangement.

[F7(7)This section applies in relation to group accounts as if the undertakings included in the consolidation were a single company.]

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Amendments (Textual)

F1S. 411(1)(1A) substituted for s. 411(1) (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(15)(a) (with reg. 3)

F2Words in s. 411(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(15)(b) (with reg. 3)

F3Words in s. 411(3) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(15)(c) (with reg. 3)

F4Words in s. 411(4)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(15)(d)(i) (with reg. 3)

F5Words in s. 411(4)(b) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(15)(d)(ii) (with reg. 3)

F6S. 411(5) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(15)(e) (with reg. 3)

Modifications etc. (not altering text)

C2Ss. 380-416 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

C3Ss. 380-414 applied (with modifications) (1.10.2009) by S.I. 2009/2436, regs. 3-5, Sch 1 para. 10 (with reg. 7, Sch. 2) (and the said Sch. 1 para. 10 is amended (with application in accordance with reg. 1(3) of the amending S.I.) by The Unregistered Companies (Amendment) Regulations 2013 (S.I. 2013/1972), regs. 1(2), 2(2)(a))

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