Charities are required to disclose total employee remuneration (including expenditure on staff working for the charity whose contracts are with, and who are paid by a related party), analysed as follows:

• wages and salaries;
• social security costs (ie, employers' National Insurance);
• employer's contribution to defined contribution pension schemes;
• the operating costs of defined benefit pension schemes (excluding pension finance costs related to defined benefit pension schemes);
• other forms of employee benefits.

Where material, the charity needs to recognise a liability at the year-end for paid annual leave and paid sick leave in the above analysis.