I'm looking at a charity but I think this is true for all companies.
Section 236 for the SORP states that:
"Where a charity is subject to a statutory audit then the notes should also show the number of employees whose emoluments for the year (including taxable benefits in kind but not employer pension costs) fell within each band of £10,000 from £60,000 upwards. Bands in which no employee’s emoluments fell should not be listed."
I'm wondering why employers pension costs would be excluded? Say someone earns 100k but does a salary sacrifice scheme to get 70k gross and 30k of employers pension contributions. The accounts would say that there is an employee earning 70k and not 100k. Sounds a lot less but he's still effectively earning 100k (in my mind anyway).
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para 237 then says that 'contributions in the year for the provision of defined contribution schemes' should also be disclosed.
basically it follows Companies Act disclosure, which has the same split.