Statement of Net Resources by Strategic Objectives (Cont.)
2. Staff Note
2a. Staff Numbers and Costs
Permanently
Special Employed Total Total Advisors Staff Others 2014-15 2013-14
Finance, Constitution and Economy - Core - 411 62 473 385 Finance, Constitution and Economy - Other - 400 17 417 385 Health, Wellbeing and Sport - Core - 541 55 596 595 Health, Wellbeing and Sport - Other - 141,130 2,541 143,671 140,837 Education and Lifelong Learning - Core - 349 15 364 322 Education and Lifelong Learning - Other - 696 218 914 861 Fair Work, Skills and Training - Core - 41 1 42 39
Fair Work, Skills and Training - Other - - - - -
Justice - Core - 300 29 329 418 Justice - Other - 4,380 4 4,384 4,289 Social Justice, Communities and Pensioners' Rights - Core - 375 14 389 364
Social Justice, Communities and Pensioners' Rights - Other - - - - -
Rural Affairs, Food and the Environment - Core - 1,442 135 1,577 1,686
Rural Affairs, Food and the Environment - Other - - - - -
Culture, Europe and External Affairs - Core - 80 6 86 73 Culture, Europe and External Affairs - Other - 1,036 13 1,049 1,055 Infrastructure, Investment and Cities - Core (1) - 247 3 250 234 Infrastructure, Investment and Cities - Other - 401 20 421 411 Crown Office and Procurator Fiscal Service - 1,349 277 1,626 1,626 Corporate Services (2) 12 1,225 71 1,308 1,037
Strategic Board - 7 - 7 7
12 154,410 3,481 157,903 154,624
(2) Corporate Services include staff in:
(b) Legal and Parliamentary Services.
Total Special 2014-15 Staff Advisers Total £m £m £m
Wages and Salaries - Core 193 1 194
Wages and Salaries - Other 5,125 - 5,125
Social security costs - Core 16 - 16
Social security costs - Other 411 - 411
Other pension costs - Core 38 - 38
Other pension costs - Other 631 - 631
Sub-total 6,414 1 6,415
Non Permanent Staff - Core 13 - 13
Non Permanent Staff - Other 202 - 202
Total 6,629 1 6,630
Less recoveries in respect of outward secondments - Core (4) - (4)
Less recoveries in respect of outward secondments - Other (43) - (43)
Total net costs 6,582 1 6,583
(1) Finance Constitution and Economy include staff in the Ministerial Private Offices and the Directorate for Strategy and Constitution.
(a) The Finance Directorate, the Communications Division, the Scottish Procurement and Commercial Directorate, and the Human Resources and Organisational Development Directorate; and
The staff numbers and costs included in these accounts are based on the requirements of the Government Financial Reporting Manual (FReM). Due to different definitions and boundaries, these figures may differ slightly from the official statistics on Public Sector Employment (PSE) which are published quarterly by the Scottish Government. The official PSE series is defined according to UK National Accounts classifications and comprises breakdowns for central government, local government, and public corporations as defined for the UK National Accounts. Official statistics on PSE for Q1 15 can be accessed from: http://www.gov.scot/Topics/Statistics/Browse/Labour-Market/PublicSectorEmployment
Some payroll costs are charged to Consolidated Portfolio Outturn Statements as well as to Administration. In 2014-15, £11m has been charged to programme as capital expenditure.
The average number of whole-time equivalent persons employed during the year, analysed across portfolios, was as follows:
This year's total includes 224 (2013-14: 167) members of staff engaged on capital projects.
The aggregate payroll costs for 2014-15 were as follows:
The average number of whole-time equivalent persons employed across all portfolios during the year 2013-14 was 154,624.
2a. Staff Numbers and Costs (Cont.)
Total Special 2013-14 Staff Advisers Total £m £m £m
Wages and Salaries - Core 183 1 184
Wages and Salaries - Other 4,980 - 4,980
Social security costs - Core 16 - 16
Social security costs - Other 401 - 401
Other pension costs - Core 36 - 36
Other pension costs - Other 612 - 612
Sub-total 6,228 1 6,229
Non Permanent Staff - Core 11 - 11
Non Permanent Staff - Other 176 - 176
Total 6,415 1 6,416
Less recoveries in respect of outward secondments - Core (7) - (7)
Less recoveries in respect of outward secondments - Other (44) - (44)
Total net costs 6,364 1 6,365
Principal Civil Service Pension Scheme (PCSPS)
Employees joining after 1October 2002 could opt to open a partnership pension account, a stakeholder pension with an employer contribution. Employers’ contributions were paid to one or more of a panel of four appointed stakeholder pension providers. Employer contributions are age-related and range from 3 to 12.5% of pensionable pay. Employers also match employee contributions up to 3% of pensionable pay. In addition, employer contributions (0.8% of pensionable pay) were payable to the PCSPS to cover the cost of the future provision of lump sum benefits on death in service and ill health retirement of these employees. There were no contributions due to the partnership pension or prepaid at the balance sheet date. For 2014-15 the value of Employers’ Contributions relating to the partnership pension account is £139k (2013-14: £297k).
The aggregate payroll costs for 2013-14 were as follows:
Some payroll costs are charged to Consolidated Portfolio Outturn Statements as well as to Administration. In 2013-14, £8m has been charged to programme as capital expenditure.
Staff in the core Scottish Government, Executive Agencies and the Crown Office will be members of the Principal Civil Service Pension Scheme. Staff in the NHS consolidated bodies can choose from the Principal Civil Service Pension Scheme and the NHS Superannuation Scheme for Scotland.
The PCSPS is an unfunded multi-employer defined benefit scheme. The PCSPS is unable to identify the Scottish share of the underlying assets and liabilities. A full actuarial valuation was carried out at 31 March 2012. Details can be found in the Cabinet Office account: Civil Superannuation (www. civilservicepensionscheme.org.uk).
For 2014-15 employers’ contributions of £80m were payable to PCSPS (2013-14: £76m) at one of five rates in the range 16.7% to 24.3% of
pensionable pay, based on salary bands. The Scheme Actuary reviews employer contributions every four years following a full scheme valuation. The contribution rates are set to meet the cost of the benefits accruing during 2014-15 to be paid when the member retires, and not the benefits paid during this period to existing pensioners.
2a. Staff Numbers and Costs (Cont.)
NHS Superannuation Scheme for Scotland
Other schemes
There are employees within the Scottish Government consolidation boundary who are members of other public sector schemes, such as the local government pensions schemes. As the costs are not material to these accounts, separate disclosures have not been made.
NHS Boards have no liability for other employers’ obligations to the multi-employer scheme.
The NHS Superannuation Scheme (Scotland) is an unfunded statutory public service pension scheme with benefits underwritten by the UK Government. The scheme is financed by payments from employers and from those current employees who are members of the scheme and paying contributions at progressively higher marginal rates based on pensionable pay, as specified in the regulations. The rate of employer contributions is set with reference to a funding valuation undertaken by the scheme actuary. The last four-yearly valuation was undertaken as at 31 March 2012. The next valuation will be as at 31 March 2016 and this will set contribution rates from 1 April 2019.
The NHS Bodies in Scotland responsible for the planning, promotion and delivery of healthcare paid contributions of £574m (2013-14: £558m) into the NHS Superannuation Scheme for Scotland at the rate of 13.5% (2013-14: 13.5%) of total pensionable salaries.
As the scheme is unfunded there can be no deficit or surplus to distribute on the wind-up of the scheme or withdrawal from the scheme. The scheme is an unfunded multi-employer defined benefit scheme.
It is accepted that the scheme can be treated for accounting purposes as a defined contribution scheme in circumstances where an NHS Board is unable to identify its share of the underlying assets and liabilities of the scheme.
The employer contribution rate for the period from 1 April 2015 will be 14.9% of pensionable pay. While the employee rate applied is a variable it will provide an actuarial yield of 9.8% of pensionable pay.
At the last valuation a shortfall of £1.4 billion was identified in the notional fund which will be repaid by a supplementary rate of 2.6% of employers pension contributions for fifteen years from 1 April 2015. This contribution is included in the 14.9% employers contribution rate.
2014-15 Number of compulsory redundancies Number of other departures agreed
Exit cost band
Less than £10,000 - 31 £10,000 to £25,000 - 73 £25,000 to £50,000 - 83 £50,000 to £100,000 - 59 £100,000 to £150,000 - 14 £150,000 to £200,000 - 1 £200,000 to £250,000 - 3 £250,000+ - -
Total number of departures agreed - 264
Total resource cost - £11m
2013-14 Number of compulsory redundancies Number of other departures agreed
Exit cost band
Less than £10,000 - 32 £10,000 to £25,000 - 39 £25,000 to £50,000 - 62 £50,000 to £100,000 - 23 £100,000 to £150,000 - 11 £150,000 to £200,000 - 2 £200,000 to £250,000 - - £250,000+ - -
Total number of departures agreed - 169
Total resource cost - £7m
Redundancy and other departure costs have been paid in accordance with the provisions of the Civil Service Compensation Scheme, a statutory scheme made under the Superannuation Act 1972. These are employer costs associated with early departure and are accounted for in full in the year of departure. Where the Scottish
Government has agreed early retirements, the additional costs are met by the Scottish Government and not the Civil Service pension scheme. Ill-health retirement costs are met by the pension scheme and are not included in the undernoted.