j237504-17.htm

3. Staff Numbers and Costs

Staff costs comprise:

	Permanently Employed Staff	Others	Total	Permanently Employed Staff	Others	Total
	2011-12			2010-11
	£’000	£’000	£’000	£’000	£’000	£’000
Administration:
Wages and salaries costs	9,491	553	10,044	10,400	1,234	11,634
Social security costs	788	0	788	819	0	819
Other pension costs	1,843	0	1,843	1,970	0	1,970
Early Retiral Costs	786	0	786	1,211	0	1,211
	12,908	553	13,461	14,400	1,234	15,634
Programme:-
Wages and salaries costs	3,274	61	3,335	3,699	92	3,791
Social security costs	283	0	283	372	0	372
Other pension costs	664	0	664	926	0	926
	4,221	61	4,282	4,997	92	5,089
Total staff costs	17,129	614	17,743	19,397	1,326	20,723

Permanent staff are civil servants who have an employment contract with Transport Scotland. Others are agency staff.

Wages & salaries include gross salaries, performance pay or bonuses received in year, overtime, recruitment and retention allowances, private office allowances, ex-gratia payments and any other allowance to the extent that it is subject to UK taxation. The payment of legitimate expenses is not part of salary.

During 2011-12 an agency restructure resulted in the Strategy & Investment directorate being subsumed into other directorates. This has been reflected in staff numbers.

Within Transport Scotland, 18 staff accepted voluntary exit under the Civil Service Compensation Scheme rules in 2011-12. This compares with 2010-11 when 9 staff were granted early retirement and 21 granted early severance under the flexible early retirement and flexible early severance terms of the Civil Service Compensation Scheme. No staff retired early on ill-health grounds.

Reporting of Civil Service and other compensation scheme - exit packages

Exit package cost band	Number of compulsory redundancies	Number of other departures agreed	Total number of exit packages by cost band	Number of compulsory redundancies	Number of other departures agreed	Total number of exit packages by cost band
	2011-12			2010-11
less than £10,000	0	1	1	0	3	3
£10,000 to £25,000	0	7	7	0	9	9
£25,000 to £50,000	0	6	6	0	7	7
£50,000 to £100,000	0	3	3	0	9	9
£100,000 to £150,000	0	1	1	0	1	1
£150,000 to £200,000	0	0	0	0	1	1
over £200,000	0	0	0	0	0	0
Total Number of exit packages	0	18	18	0	30	30
Total Resource cost (£’000)	£0	£695	£695	£0	£1,211	£1,211

Early Retiral costs include the elements actually paid in year.

Pension Costs

The Principal Civil Service Pension Scheme (PCSPS) is an unfunded multi-employer defined benefit scheme but Transport Scotland is unable to identify its share of the underlying liabilities. The scheme Actuary valued the scheme liabilities as at 31 March 2007. Details can be found in the resource accounts of the Cabinet Office: Civil Superannuation (www.civilservice-pensions.gov.uk).

From 30 July 2007, new civil servants may join one of two schemes, either Nuvos or Partnership. Nuvos is a career average defined benefit scheme and Partnership is a defined contribution arrangement (Partnership Pension Account).

For 2011-12, employers' contributions of £1,843k were payable to the PCSPS at one of four rates in the range 16.7% to 24.3% of pensionable pay, based on salary bands (the rates were unchanged from 2010-11). The scheme's Actuary reviews employer contributions every four years following a full scheme valuation.

The contribution rates are set to meet the cost of the benefits accruing during 2011-12 to be paid when the member retires, and not the benefits paid during this period to existing pensioners.

(a) Classic Scheme

Benefits accrue at the rate of 1/80th of pensionable pay for each year of service. In addition, a lump sum equivalent to three years pension is payable on retirement. Members pay contributions of 1.5% of pensionable earnings.

(b) Premium Scheme

Benefits accrue at the rate of 1/60th of final pensionable earnings for each year of service. Unlike the Classic scheme, there is no automatic lump sum, but members can commute some of their pension to provide a lump sum. Members pay contributions of 3.5% of pensionable earnings.

(c) Classic Plus Pension Scheme

This is essentially a variation of Premium, but with benefits in respect of service before 1 October 2002 calculated broadly as per Classic.

(d) Nuvos Pension Account

Like the Premium Scheme there is no automatic lump sum, but members can commute some of their pension to provide a lump sum. Members pay contributions of 3.5% of pensionable earnings.

(e) Partnership Pension Account

The Partnership Pension Account is a stakeholder pension arrangement. The employer makes a basic contribution of between 3% and 12.5% (depending on the age of the member) into a stakeholder pension product chosen by the employee from a selection of approved products. The employee does not have to contribute but where they do make contributions, these will be matched by the employer up to a limit of 3% of pensionable salary (in addition to the employer's basic contribution). Employers may also contribute a further 0.8% of pensionable salary to cover the cost of the future provision of lump sum.

Average numbers of persons employed:

	2011-12			2010-11
				Re-stated
	Permanent Staff	Others	Total	Permanent Staff	Others	Total
Trunk roads major projects	84	1	85	58	4	62
Trunk road maintenance	110	5	115	110	8	118
Rail	64	2	66	83	14	97
Strategy & investment	0	0	0	41	0	41
Finance and other	73	3	76	62	6	68
Aviation, maritime, freight & canals	25	0	25	26	0	26
Transport policy	45	0	45	47	0	47
Total average staff numbers	401	11	412	427	32	459

The above figures exclude consultants.