The requirement to disclose the multiple of the highest paid director with an organisation's median salary has been in force since the financial year 2011/12. The guidance available is high level, principles based and aimed at a wide variety of public sector organisations. Consequently, a variety of approaches have been taken by individual NHS organisations and an HFMA survey undertaken early in 2013 suggests that NHS organisations have encountered some practical issues when applying that guidance. This guide hopes to promote consistency of reporting across the NHS by reviewing the guidance available as well as outlining good practice in applying it. It uses illustrations from real life accounts as well as providing worked examples, brings together common issues that NHS organisations may wish to consider when preparing their disclosures, and provides a basis for discussion and thinking around the issues concerned. The guide is intended to be of interest and help to NHS organisations in England, Wales, Scotland and Northern Ireland.
Foreword Acknowledgements Introduction Disclosure Underpinning Information Which Staff Should be Included The Calculation Disclosures The Role of the Auditor Conclusion and Looking Forward Appendix 1: Fields Used to Develop the Welsh ESR Report References and Further Reading