Public sector pay strategy 2023 to 2024: technical guide

Footnotes

1. With the exception of NHS Scotland Executive and Senior Management posts in grades A-I which are directly subject to the Public Sector Pay Strategy.

2. It is noted that in some circumstances the Chief Executive is not the Accountable Officer, in such instances it would be either the Chief Executive or the Accountable Officer who would undertake the responsibility to provide the necessary assurances required.

3. More information in the fair work framework

4. More information in Scotland's Labour Market Strategy

5. Where the financial settlement has not yet been agreed, the public body will be required to demonstrate the cost of their proposals can be delivered within their provisional financial settlement.

6. This will include progression (if proposed); the measures for lower paid staff; basic pay increases; as well as any other proposed changes to existing pay and benefits.

7. Public bodies are reminded that all new allowances must be non-pensionable (unless otherwise required by the employer's occupational pension scheme). If a public body wants to make an existing or new allowance pensionable this will require separate approval.

8. The Lifetime Allowance will be fully abolished from the 2024 to 2025 tax year.

9. A smaller public body, for this purpose, is defined to be one which employs around 100 staff (FTE) or less. This limit is based on capturing all public bodies in the lowest quartile for the number of staff employed in each of the public bodies directly subject to the pay strategy.

10. See table at paragraph 4.75 for relevant Senior Official.

11. The Director may delegate this responsibility to a Deputy Director in specific circumstances where the Deputy Director has a closer working relationship with the public body, or when known leave commitments would result in the time required for Senior Official approval to be more than 2 weeks.

12. The Director General may delegate this responsibility to the Sponsor Director when known leave commitments would result in the time required for Senior Official approval to be more than 2 weeks.

13. The Lifetime Allowance will be fully abolished from the 2024 to 2025 tax year.

14. The approving Senior Officials are the Sponsor Director (or Deputy Director) and the Director of Budget and Public Spending. The Deputy Director for Budget and Public Spending and the Public Sector Pay team should be copied into all proposals that are submitted for portfolio approval.