Staff paid £100,000 or more
The number of employees paid £100,000 or more, shown in £10,000 bands and including off-payroll arrangements over that amount. Maintained schools and academy trusts must publish it. For trusts it covers the year ended 31 August.
Check this on my websiteWho 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 is it due?
- How often
- Every financial year
- Due by
- 1 February each year
Accounts to 31 August must be published by 31 January.
What's needed
Publish the number of employees with a gross annual salary of £100,000 or more, in £10,000 bands, on the finance page for the latest financial year.
In this requirement
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
- Maintained schools: Must
What it must contain
3 parts- Gives the number of employees paid £100,000 or more in £10,000 bandsMust
- Says salary counts as a benefit when reporting pay over £100,000Must
- Includes off-payroll payments over £100,000 in the disclosure as if the person were an employeeMust
What the official sources say
Set out in 3 official sources:
What maintained schools must or should publish online
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§ Financial information > What schools must publish
What academies, free schools and colleges must or should publish online
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§ Executive pay > What academy trusts must publish
Academy Trust Handbook 2025
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§ 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§ 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
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
- Includes off-payroll arrangements paid over £100,000 in the disclosure as if employees, when it has anyMust
- Presents the pay information in an easily accessible formMust
- Gives pay in £10,000 bandsMust
Questions schools ask
Does every school have to publish the staff paid £100,000 or more?
School salary bands: Academies and maintained schools must publish it. Trust executive pay: Academies must publish it. The official sources we check set no requirement for maintained schools.
When does the staff paid £100,000 or more need to be published?
How often: Every financial year. Due by: 1 February each year. Accounts to 31 August must be published by 31 January.
What must the staff paid £100,000 or more include?
Gives the 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.
Where does the requirement for the staff paid £100,000 or more come from?
It is set out in What maintained schools must or should publish online, What academies, free schools and colleges must or should publish online and Academy Trust Handbook 2025.
Changes to the official sources
The sources for this item do not publish dated change notes. Their current versions are listed above.
We last checked these sources on 21 September 2026.
Is this on your school's website?
We check your site the way an inspector or a parent would find it: page by page, against the official wording of each requirement. If it's there, you get the page and the words we found. If it isn't, you get every place we looked.
Check this one requirement free, or scan your whole site against every requirement.
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:
Official sources last checked 21 September 2026 · register version 1.0.4