Employing Authority Resource Accounts (Disclosure of Salary and Pension Information at 31 March 2015)

The calculator has been updated for 2014/15 to incorporate the single total remuneration figure that is required on the remuneration report. The calculation takes account of inflation at the rate of 1.2%, which is the CPI increase for September 2014, and the same figure that will be used to increase pensions under the pension increase legislation in April 2015.

In some cases, the real increase in CETV and the pension benefits accrued for the single total figure of remuneration can be negative – that is, there can be a real decrease. This is particularly likely to happen during periods of pay restraint.

The final salary pension of a person in employment is calculated by reference to their pay and length of service. The pension will increase from one year to the next by virtue of them having an extra year's service and by virtue of any pay rise during the year. Where there is no pay rise, the increase in pension due to extra service may not be sufficient to offset the inflation increase – that is, in real terms, the pension value can reduce, hence the negative values.

All enquiries relating to the resource account calculator should be submitted to This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Link to Scottish Government Website