Section 411(5)

Except in the case of a company subject to the small companies regime, the notes to the company’s annual accounts or the profit and loss account must disclose, with reference to all persons employed by the company during the financial year, the total staff costs of the company relating to the financial year broken down between— wages and salaries paid or payable in respect of that year to those persons, social security costs incurred by the company on their behalf, and other pension costs so incurred.

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Source: legislation.gov.uk · retrieved 2026-09-04