Must: Required by law, statutory guidance or the academy's funding agreement.Department for Education (DfE) publishing rules

Staff paid £100,000 or more: what to publish on your school website

Your website needs the number of staff paid £100,000 or more, in £10,000 bands, counting anyone paid through off-payroll arrangements.

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Who it applies to

Published on
The school's own website
School type
Academies and maintained schools
School stage
All stages, from early years to sixth form
Does not apply to
No school types are excluded

When it's due

By 31 January each year

Alongside the annual accounts for the year to 31 August.

What's needed

Publish the number of employees paid £100,000 or more, in £10,000 bands and counting off-payroll arrangements, on the finance page on your website, and update it every year.

In this requirement

Show obligations for
  1. 1School salary bands
    • Academy: Must: Required by law, statutory guidance or the academy's funding agreement.
    • Maintained: Must: Required by law, statutory guidance or the academy's funding agreement.
    3 parts
  2. 2Trust executive pay
    • Academy: Must: Required by law, statutory guidance or the academy's funding agreement.
    4 parts

Section 1 of 2

School salary bands

The school or trust must publish how many staff are paid £100,000 or more, in £10,000 bandings, saying what counts as benefits and including off-payroll arrangements over £100,000.

  • Academies: Must: Required by law, statutory guidance or the academy's funding agreement.
  • Maintained schools: Must: Required by law, statutory guidance or the academy's funding agreement.

What it must contain

3 parts
  • Gives the number of employees paid £100,000 or more in £10,000 bandsMust: Required by law, statutory guidance or the academy's funding agreement.
  • Says salary counts as a benefit when reporting pay over £100,000Must: Required by law, statutory guidance or the academy's funding agreement.
  • Includes off-payroll payments over £100,000 in the disclosure as if the person were an employeeMust: Required by law, statutory guidance or the academy's funding agreement.

What the official sources say

Set out in 3 official sources:

What maintained schools must publish online

Updated 24 October 2024 · All items from this source

  • Schools must publish: – the number of their employees, if any, whose gross annual salary exceeds £100,000, presenting this information in £10,000 bandings – DfE recommends using a table to display this

    Must: Required by law, statutory guidance or the academy's funding agreement.§ Financial information > What schools must publish

What academies must publish online

Updated 24 October 2024 · All items from this source

  • Academy trusts must publish the number of employees whose salary and related benefits exceeded £100,000 during the previous academic year ended 31 August. They must present this information in: – an easily accessible form – £10,000 bandings

    Must: Required by law, statutory guidance or the academy's funding agreement.§ Executive pay > What academy trusts must publish

Academy Trust Handbook

Updated 17 September 2026 · All items from this source

  • 2.29. The trust must publish on its website in a separate readily accessible form the number of employees whose benefits exceeded £100,000, in £10,000 bandings, for the previous year ended 31 August. Benefits for this purpose include salary, employers’ pension contributions, other taxable benefits and termination payments.

    Must: Required by law, statutory guidance or the academy's funding agreement.§ 2.29

  • Where the academy trust has entered into an off-payroll arrangement with someone who is not an employee, the amount paid by the trust for that person’s work for the trust must also be included in the website disclosure where payment exceeds £100,000 as if they were an employee.

    Must: Required by law, statutory guidance or the academy's funding agreement.§ 2.29

Section 2 of 2

Trust executive pay

The trust must publish how many employees are paid £100,000 or more, in £10,000 bandings, saying what counts as benefits and including off-payroll arrangements over £100,000.

  • Academies: Must: Required by law, statutory guidance or the academy's funding agreement.

The register sets this section for academies only.

What it must contain

4 parts
  • Explains that salary counts as a benefit for the executive pay disclosure, when it appliesMust: Required by law, statutory guidance or the academy's funding agreement.
  • Includes off-payroll arrangements paid over £100,000 in the disclosure as if employees, when it has anyMust: Required by law, statutory guidance or the academy's funding agreement.
  • Presents the pay information in an easily accessible formMust: Required by law, statutory guidance or the academy's funding agreement.
  • Gives pay in £10,000 bandsMust: Required by law, statutory guidance or the academy's funding agreement.

Questions schools ask

Do schools have to publish staff salaries of £100,000 or more?

School salary bands: Academies and maintained schools must. Trust executive pay: The official sources we check set nothing for maintained schools. Academies must.

What do we need to publish about pay of £100,000 or more?

Number of employees paid £100,000 or more in £10,000 bands; Says salary counts as a benefit when reporting pay over £100,000; Includes off-payroll payments over £100,000 in the disclosure as if the person were an employee; Explains that salary counts as a benefit for the executive pay disclosure, when it applies; Includes off-payroll arrangements paid over £100,000 in the disclosure as if employees, when it has any; Presents the pay information in an easily accessible form; and 1 more part listed above.

When do we need to publish the £100,000 pay bands?

By 31 January each year. Alongside the annual accounts for the year to 31 August.

Where does the requirement for the staff paid £100,000 or more come from?

It is set out in What maintained schools must publish online, What academies must publish online and Academy Trust Handbook.

Recent changes to the official guidance

Updates to the official sources that affect this requirement, newest first.

  1. 15 July 2026 · Academy Trust Handbook

    The DfE published the Academy Trust Handbook 2026, which takes effect on 1 October 2026.

  2. 12 November 2020 · What academies must publish online

    The DfE added a section on executive pay to its list for academies.

  3. 27 August 2020 · What maintained schools must publish online

    The DfE added the financial information maintained schools must publish, including staff paid £100,000 or more.

We last checked these sources on 21 September 2026.

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Official wording that does not apply to schools (1)
2.28. The board must discharge its responsibilities effectively, ensuring its approach to, and levels of, pay and benefits is transparent, proportionate and defensible. This must be documented in an agreed pay policy, which sets out the process for determining executive pay and includes:
Academy trust handbook 2025 (effective 1 September 2025)§ 2.28Version 2025gov.uk ↗

Official sources last checked 21 September 2026 · register version 1.0.4