Na h-Eileanan Siar

The register

Who is paid what

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

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

88 employees were paid above £50,000 in 2019/20. By 2024/25 it was 270. Above £100,000 the count went from 1 to 3.

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 88 then against 72 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

Na h-Eileanan Siar disclosed 104 exit packages costing £2.8m over the six years to 2024/25.

Packages of £100,000 and over

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.

Prior-year comparatives in the 2020/21 accounts. LGPS: 'Amount Charged to General Fund: Employers' Contributions' 7,786 (£000) in Note 37 Defined Benefit Pension Schemes (MiRS reconciliation); the note covers the LGPS plus unfunded discretionary awards, so any direct payments of unfunded benefits are not separable from this line. Teachers: 'the Comhairle paid £3.522m (£3.121m in 2019/20) to the Scottish Government in respect of teachers' retirement benefits' (Teachers' Pension Scheme section of Note 37). LGPS in £000 (x1,000), teachers in £m (x1,000,000). No combined total printed. Excluded: teachers' added years payments £557,436 in 2019/20, disclosed separately.

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.

Remuneration Report table 'Total Remuneration paid to Councillors' (whole £): Salaries 654,718, Allowances 11,374, Expenses 40,514, Total 706,606. Expenses field is the printed 'Expenses' line only; the separate 'Allowances' line (£11,374) is included in the printed total but not in either field here. Number of councillors not stated.