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The Accounts and Audit Regulations 2015

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Senior employees and relevant police officers

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2.—(1) A Category 1 authority must include in its statement of accounts a note of the remuneration, set out according to the categories listed in sub-paragraph (2), and the relevant authority’s contribution to the person’s pension, by the relevant authority during the financial year to which the statement relates, of—

(a)senior employees, or

(b)relevant police officers,

in respect of their employment by the relevant authority 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).

(2) The categories are—

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

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

(c)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;

(d)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 authority, 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;

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

(f)in relation to relevant police officers, any payments, whether made under the Police Regulations 2003(1) or otherwise, which do not fall within paragraphs (a) to (e) above.

(1)

S.I. 2003/527 to which there are amendments not relevant to these Regulations.

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