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SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026
Accountability Report
Staff Report
Staff Costs
The costs of Non-executive board members, including the Chair, comprise:
20262025
££
Remuneration (i) (ii)173,617187,743
Social security costs19,17012,787
Pension costs (iii)9,7349,609
Total non-executive board members202,521210,139
Remuneration paid to non-executive board members is also detailed in the Remuneration Report above.
Scottish Enterprise's Chief Executive, Adrian Gillespie, was also a member of the Board. The Chief Executive's remuneration is not included above but details are provided in the Remuneration Report.
Scottish Enterprise is required to meet the retirement benefits due to past Chairmen of Scottish Development Agency and Scottish Enterprise who are not members of the Scottish Enterprise Pension & Life Assurance Scheme. £28,400 (2025: £29,400) is included for these costs within the total retirement benefit liabilities at 31 March 2026, as assessed by Isio, Scottish Enterprise's advising actuaries.
Staff costs comprise:
Permanent staffOthers20262025
£000£000£000£000
Wages and salaries58,481-58,48160,772
Social security costs8,205-8,2056,930
Pension costs14,802-14,80218,777
Inward seconded and temporary staff costs-10,54410,5448,218
Severance costs and other exit packages3,205-3,20570
Total staff costs before recoveries (i)84,69310,54495,23794,767
Less: recoveries in respect of outward secondments(371)-(371)(323)
Total net staff costs84,32210,54494,86694,444
i) Total staff costs before recoveries includes expenditure on temporary staff costs of £1,837,157 (2025: £2,259,123) within operating expenditure.