TRUSTEES' REPORT AND ACCOUNTS 2022
60
Total
2022
Total
2021
3. Expenditure (continued)
f) Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
(continued)
The emoluments of higher-paid staff within the following scales were:
£60,000-£69,999 35 17
£70,000-£79,999 10 10
£80,000-£89,999 12 6
£90,000-£99,999 2 2
£100,000-£109,999 1 -
£110,000-£119,999 1 1
£120,000-£129,999 2 -
£130,000-£139,999 1 1
£150,000-£159,999 - 1
£160,000-£169,999 1 -
Emoluments include salary, benefits in kind and exit costs, but exclude pension scheme contributions. 65 employees earning more than £60,000 in 2022
participated in the pension scheme (2021: 38).
Employer contributions of £522k were paid into the pension scheme on behalf of these members in 2022 (2021: £302k).
In 2022, The charity made termination payments of £262k (2021: £186k). The termination payments are a combination of compulsory and voluntary
redundancy payments plus termination payments made under settlement agreements. The accounting policy is to recognise termination payment
liabilities on communication of intention to pay and when quantifiable. Such payments are accounted for as staff costs. The payments were funded
from unrestricted reserves.
No remuneration was made to any of the trustees in their role as trustee. Costs and reasonable expenses incurred by trustees on behalf of the charity
- such as travel, subsistence, telephone costs, postage and incidentals - are reimbursed. In 2022 seven trustees were reimbursed for expenses and/or
had expenses paid by the charity (2021: 8). In 2022, trustees were reimbursed £1k (2021: 2k) for expenses relating to transport, overnight accommodation
and subsistence and other miscellaneous items. The RSPCA paid £0k (2021: £2k) on their behalf.
Mr Kevin Degenhard, a trustee, was formerly employed by the RSPCA, latterly as chief inspectorate officer. He retired in 2015 after 41 years of service
and was appointed a trustee in October 2019. He is currently receiving a pension from the charity's pension scheme in accordance with his entitlement
under the scheme rules. He lives in a shared-equity property as a participant in the RSPCA's shared-equity housing scheme.
The key management personnel of the parent charity, the RSPCA, comprised the trustees, chief executive, the chief operating officer, the director of
people and culture, the director of policy, prevention and campaigns, the director of engagement and income generation, the director of strategy and
transformation, the director of finance and business services, the chief veterinary officer, the chief legal officer, and the chief inspectorate officer.
The total employee benefits - including pension scheme contributions and employer's National Insurance - of the key management personnel of
the RSPCA were £1,364k (2021: £1,306k).
The key management personnel of the group comprise those of the RSPCA and the key management personnel of its wholly owned subsidiaries,
RSPCA Trading Limited and Freedom Food Limited. The key management of RSPCA Trading Limited is the same as that of its parent charity. The key
management personnel of Freedom Food Limited is comprised of the chief executive officer whose total employee benefits total £102k (2021: £116k).
The total employee benefits of key management personnel of the group was therefore £1,466k (2021: £1,411k). Redundancy payments made to group key
management personnel within the year totalled £46k (2021: nil).
Notes to the accounts continued
Year ended 31 December 2022