I have around 20 charity clients who employ part-time employees. In one example, there are five employees but the FTE is only 1.85 across five employee types. Using the Disclosure Tables gives 5 employees employed, which is correct, but then rounds up the three people on 0.2 FTE to 1.0 in each line, it rounds 0.75 FTE to 1.0 (which is reasonable) and the final person works half a day a week (0.1 FTE) on admin which is round to 1.0 in the table. This then impacts on the average salary (Total salary divided by FTE) which calculates at LESS THAN the National Minimum Wage, thereby implying that the charity is underpaying staff. Which does NOT look good to the readers of the accounts.
Philip Holt
