How to calculate your staffing costs
There’s no standard method for calculating expenditure on staffing, but most schools align their spending with standardised financial reporting and benchmarking categories.
It’s up to you to decide which costs to include in your staffing figure, although your local authority (LA) may have specific requirements or advice.
What to include
When calculating this figure, only include direct employee costs for staff employed directly by your school. Costs will include:
- Salaries and allowances
- Pension contributions
- National Insurance contributions
Remember, salaries are not just the basic amount awarded. Make sure you’re accounting for all on-costs and additional costs, including:
- Pay awards
- National Insurance
- Superannuation (pension)
- Increments
- Pay protection
- Special or extra allowances, for example planning, preparation and assessment (PPA) cover
- Maternity cover
- Secondments
- Overtime
What not to include
Costs