TRUSTEES' REPORT AND ACCOUNTS 2024
66
Total
2024
£'000
Total
2023
£'000
3. Expenditure continued
f) Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
GROUP
Employee costs included in the Consolidated statement of financial activities:
Wages and salaries 63,469 56,174
Social security costs 6,629 5,596
Employer's contribution to pension schemes 6,759 5,872
Total employment costs 76,857 67,642
The emoluments of higher-paid staff within the following scales were:
£60,000-£69,999 58 48
£70,000-£79,999 42 33
£80,000-£89,999 10 7
£90,000-£99,999 14 9
£100,000-£109,999 6 2
£110,000-£119,999 2 1
£120,000-£129,999 - 1
£130,000-£139,999 2 1
£140,000-£149,999 2 -
£150,000-£159,999 - 1
£170,000-£179,999 - 1
£190,000-£199,999 1 -
Emoluments include salary, benefits in kind and exit costs, but exclude pension scheme contributions.137 employees earning more than £60,000 in 2024
participated in the pension scheme (2023: 104).
Employer contributions of £1,078k were paid into the pension scheme on behalf of these members in 2024 (2023: £811k).
In 2024, the charity made termination payments of £225k (2023: 361k) and the group made payments of £276k. 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 payments 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 RSPCA -
such as travel, subsistence, telephone, postage and incidentals - are reimbursed. In 2024 eight trustees were reimbursed for expenses and/or had expenses
paid by the charity (2023: six). In 2024, trustees were reimbursed £4k (2023: £2k) for out-of-pocket expenses and the RSPCA paid £0k (2023: £0k) 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 RSPCA 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 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.
Notes to the accounts continued
YEAR ENDED 31 DECEMBER 2024