The Christie NHS FT Annual Report & Accounts 2019-20

The Christie NHS Foundation Trust Annual Report & Accounts 2019-20

Employee expenses (the following table has been subject to audit) Group 2019-20 Total

Permanently employed

Other

Salaries and wages Social security costs Apprenticeship levy

117,282 11,014

114,996 11,014

2,286

529

529

Employers' contribution to NHS pensions Pension costs - other contributions

19,437

19,437

64

64

Termination benefits Agency/ contract staff

0

0 0

841

841

Total

149,167

146,040

3,127

Capitalised staff costs are excluded from this note and total £398k (2018-19 £550k)

Off payroll engagements The Trust has a robust recruitment process that has been developed for individuals and agencies where IR35 rules may be relevant. Engagements and any associated staffing agencies have been

contacted requesting them to provide assurance that they agree to the HMRC IR35 ruling terms and that their responsibilities in line with this have been met. The off payroll arrangements are outlined in the 3 tables below:

2019-20 Number of engagements

For all off-payroll engagements as of 31 st March 2020, for more than £245 per day and that last for longer than six months

No. of existing engagements as of 31 March 2020

6

Of which: Number that have existed for less than one year at the time of reporting Number that have existed for between one and two years at the time of reporting Number that have existed for between two and three years at the time of reporting Number that have existed for between three and four years at the time of reporting Number that have existed for four or more years at the time of reporting Confirmation: Please confirm that all existing off-payroll engagements, outlined above, have at some point been subject to a risk based assessment as to whether assurance is required that the individual is paying the right amount of tax and, where necessary, that assurance has been sought.

1 4 0

1

0

Yes

124