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The Accounts and Audit (Amendment No. 2) (England) Regulations 2009

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Declaration of remuneration

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4.—(1) Regulation 7 (statement of accounts)(1) is amended as follows.

(2) At the end of paragraph (2)(a), remove “and”.

(3) In paragraph (2)(b)—

(a)at the beginning insert “except in relation to persons to whom paragraph (c) applies, ”;

(b)after “employees”, insert “or senior police officers”;

(c)for “£10,000” substitute “£5,000”; and

(d)omit the words occurring after “£50,000;”.

(4) After paragraph (2)(b), insert—

(c)the remuneration, set out according to the categories listed in paragraph (d), by the relevant body during the relevant financial year of—

(i)senior employees, or

(ii)relevant police officers,

in respect of their employment by the relevant body or in their capacity as a police officer, whether on a permanent or temporary basis, to be listed individually in relation to such persons who must nevertheless be identified by way of job title only (except for persons whose salary is £150,000 or more per year, who must also be identified by name).

(d)the categories are:

(i)the total amount of salary, fees or allowances paid to or receivable by the person in the current and previous financial year;

(ii)the total amount of bonuses so paid or receivable in the current and previous financial year;

(iii)the total amount of sums paid by way of expenses allowance that are chargeable to United Kingdom income tax, and were paid to or receivable by the person;

(iv)the total amount of any compensation for loss of employment paid to or receivable by the person, and any other payments made to or receivable by the person in connection with the termination of their employment by the relevant body, or, in the case of a relevant police officer, the total amount of any payment made to a relevant police officer who ceases to hold office before the end of a fixed term appointment;

(v)the relevant body’s contribution to the person’s pension;

(vi)the total estimated value of any benefits received by the person otherwise than in cash that do not fall within (i) to (iv) above, are emoluments of the person, and are received by the person in respect of their employment by the relevant body or in their capacity as a police officer; and

(vii)in relation to relevant police officers, any payments, whether made under the Police Regulations 2003(2) or otherwise, which do not fall within (i) to (vi) above.

(2A) In this regulation—

“contribution to the person’s pension” means an amount to be calculated as follows—

(a)

in relation to contributions to the local government pension scheme established under section 7 of the Superannuation Act 1972(3), the sum of—

(i)

the common rate of employer’s contribution specified in a rates and adjustments certificate prepared under regulation 36 (actuarial valuations and certificates) of the Local Government Pension Scheme (Administration) Regulations 2008(4), being the amount appropriate for that body calculated in accordance with the certificate and regulation 39(4) (employer’s contributions) of those Regulations, multiplied by the person’s pensionable pay; and

(ii)

if applicable, the appropriate sum within the meaning of regulation 40(5) (employer’s payment following resolution to increase membership or award additional pension) of those Regulations;

(b)

in relation to contributions to the firefighters’ pension scheme established under the Fire Services Acts 1947 and 1959(6), the percentage of the aggregate of the pensionable pay calculated for the purposes of paragraph G2(3) and (4) of Schedule 2 to the Firemens’ Pension Scheme Order 1992(7), multiplied by the person’s pensionable pay;

(c)

in relation to contributions to the firefighters’ pension scheme established under the Fire and Rescue Services Act 2004(8), the percentage of the aggregate of the pensionable pay calculated for the purposes of paragraphs (2) and (3) of Rule 2 of Part 13 of Schedule 1 to the Firefighters’ Pension Scheme (England) Order 2006(9), multiplied by the person’s pensionable pay;

(d)

in relation to contributions to police pension schemes established under the Police Pensions Regulations 1987(10) or the Police Pensions Regulations 2006(11), the percentage of pensionable pay specified in regulation 5(1) of the Police Pension Fund Regulations 2007(12), multiplied by the person’s pensionable pay;

“employee” includes a member of the relevant body, and a holder of an office under the relevant body, but does not include a person who is an elected councillor, and “employment” is to be construed accordingly;

“relevant police officer” means—

(a)

in relation to a police force maintained under section 2 of the Police Act 1996(13), the chief constable,

(b)

in relation to the metropolitan police force, the Commissioner of Police of the Metropolis,

(c)

in relation to the City of London police force, the Commissioner of Police for the City of London, and

(d)

any other senior police officer whose salary is £150,000 per year or more;

“remuneration” means all amounts paid to or receivable by a person, and includes sums due by way of expenses allowance (so far as those sums are chargeable to United Kingdom income tax), and the estimated money value of any other benefits received by an employee otherwise than in cash;

“senior employee” means an employee whose salary is £150,000 or more per year, or an employee whose salary is £50,000 or more per year (to be calculated pro rata for an employee employed for fewer than the usual full time hours for the relevant body concerned) who falls within at least one of the following categories—

(a)

a person employed by a relevant body to which section 2 of the Local Government and Housing Act 1989(14) applies who—

(i)

has been designated as head of paid service under section 4 of that Act;

(ii)

is a statutory chief officer within the meaning of section 2(6)(15) of that Act; or

(iii)

is a non-statutory chief officer within the meaning of section 2(7) of that Act;

(b)

the person who is the head of staff for any relevant body to which section 4 of the Local Government and Housing Act 1989 does not apply; or

(c)

a person who has responsibility for the management of the relevant body to the extent that the person has power to direct or control the major activities of the body (in particular activities involving the expenditure of money), whether solely or collectively with other persons; and

“senior police officer” means a member of a police force holding a rank above that of superintendent..

(1)

Regulation 7 was amended by S.I. 2004/556 and 2006/564.

(5)

Regulation 40 was substituted by S.I. 2009/3150.

(6)

1947 c.41 and 1959 c.44. Both these Acts have been repealed by the Fire and Rescue Services Act 2004 (c. 21) which contained savings in respect of pension schemes established under them.

(7)

SI 1992/129. Paragraphs G2(3) and (4) were inserted by article 2 of, and paragraph 38(b) of Schedule 1 to, the Firefighters’ Pension Scheme (Amendment) (England) Order 2006 (SI 2006/1810). Article 4 of the Firefighters’ Pension Scheme (England and Scotland) Order 2004 (SI 2004/2306) changed the name of the scheme from “Firemen’s Pension Scheme” to “Firefighters’ Pension Scheme”.

(12)

SI 2007/1932. Regulation 5(1) was amended by regulations 42 and 46 of the Police Pensions (Amendment) Regulations 2008 (S.I. 2008/1887).

(15)

Section 2(6) was amended by section 18 of and Schedule 2 to the Children Act 2004 (c. 31), section 582 of and Schedule 37 to the Education Act 1996 (c. 56), and section 127 of the Greater London Authority Act 1999 (c. 29), and was partially repealed by section 180 of and Schedules 13 and 14 to the Local Government etc (Scotland) Act 1994 (c. 39) and section 54 of and Schedule 2 to the Fire and Rescue Services Act 2004 (c. 21).

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