Moray
It takes a whole year’s Band D council tax from
119 households
to pay the chief executive’s salary of £170,572. Band D in Moray was £1,431 in 2024/25, before water and sewerage.
The register
Who is paid what
| Officer | Salary | Employer pension | Other benefits |
|---|---|---|---|
| John Mundell Interim Chief Executive (from 2 April 2024) Not in the Local Government Pension Scheme (Table 5 note 1) — no employer pension contribution disclosed. Taxable expenses nil. | £170,572 | — | £0 |
| Denise Whitworth Depute Chief Executive for Education, Communities and Organisational Development Taxable expenses nil. | £115,285 | £16,717 | £0 |
| Rhona Gunn Depute Chief Executive for Economy, Environment and Finance Taxable expenses nil. | £114,167 | £16,320 | £0 |
| Vivienne Cross Chief Education Officer Taxable expenses nil. | £105,253 | £15,043 | £0 |
Basis A dash means the accounts did not disclose the figure. It does not mean zero. Employer pension is what the council pays into that officer’s pension on top of the salary. Where the accounts printed initials, the full name comes from the council’s own documents, and the methodology explains how.
The trajectory
What has actually happened to the pay
- Chief executive pay
- Band D council tax
Pay for comparative years is as the accounts disclosed it, which for a few councils is total remuneration rather than salary alone. Band D excludes water and sewerage.
Both lines start at 100 in 2019/20, so they can be read against each other: the gap between them is the gap between what the chief executive is paid and what the household bill has done since.
The whole senior team, salaries only
Basis Every officer in the council’s senior-employee table, with no £100,000 floor. Salaries as disclosed, never added up across a year where a figure is missing. Employer pension contributions appear against each officer above and are not in these totals. A star marks a year read from the following year’s accounts as its prior-year column. A few councils leave mid-year leavers out of that column, so a starred total can run slightly low.
The cohort
How many staff here are on the good money
228 employees were paid above £50,000 in 2019/20. By 2024/25 it was 555. Above £100,000 the count went from 2 to 6.
Basis The statutory £5,000-band disclosure covering all employees, counted above a fixed cash threshold as the accounts count it. Counting instead above the CPI equivalent of the 2019/20 threshold gives 228 then against 212 now, and the JSON carries that figure for every year. The backdated 2022/23 teachers’ pay award, paid in April 2023, pushes the 2023/24 figure up.
The goodbyes
Exit packages
Moray disclosed 56 exit packages costing £1.3m over the six years to 2024/25.
Packages of £100,000 and over
| Year | Band | Packages | Cost |
|---|---|---|---|
| 2024/25 | £200,001–£250,000 | 1 | £206,880 |
| 2022/23 | £120,000–£140,000 | 1 | £135,465 |
| 2019/20 | £100,001–£150,000 | 1 | £140,060 |
| 2023/24 | £100,001–£150,000 | 1 | £113,931 |
| 2024/25 | £100,001–£150,000 | 1 | £107,098 |
Basis Exit packages as the remuneration report discloses them, by cost band. For most councils the cost covers pension strain and added years as well as the money paid to the person leaving. The bands name nobody, and neither does this record. A dagger marks a year where some bands showed packages with no cost against them, so the total is a floor rather than the full figure.
The invisible payroll
What the council pays into pensions
Basis Employer contributions taken from the pension notes to the accounts. This is the council’s own money going in, not the staff’s. This is the local government scheme only. The teachers’ scheme is a separate payment to the Scottish Government and is not added in here, because the council never printed a combined total.
LGPS: 'Employers' contributions payable to scheme' 14,378 (£000, x1,000) in Note 42 Defined Benefit Pension Schemes, MiRS reconciliation, 2019/20 Local Government Pension Scheme column. Teachers: Note 41 Pension Schemes Accounted for as Defined Contribution Schemes — 'In 2019/20 the amounts payable were £8.032m' to the Scottish Government (SPPA) (£m, x1,000,000). No combined total printed. Excluded: discretionary benefits retirement payments to pensioners £960k, disclosed separately in the Note 42 Discretionary Benefits column.
Officers and members
The paid and the elected
2024/25, salaries as disclosed
Basis The officers’ bar is salary only, before employer pension contributions. The councillors’ bar is the total printed in the remuneration report.
Table 2 'Remuneration paid to Councillors', 2024/25 column, whole £ as printed: Salaries 618,584, Expenses 16,963, Total 635,547. Number of councillors not stated in the 2024/25 accounts.
This council as data: /api/scotland/moray.json