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Companies Act 1985
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Changes over time for: Cross Heading: Staff costs
Version Superseded: 12/11/2004
Alternative versions:
- 01/02/1991- Amendment
- 02/02/1996- Amendment
- 01/12/2003
Point in time - 12/11/2004- Amendment
- 06/04/2008- Amendment
Status:
Point in time view as at 01/12/2003.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Staff costs.
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Staff costsE+W+S
94(1)“Social security costs” means any contributions by the company to any state social security or pension scheme, fund or arrangement.
[F1(2)“Pension costs” includes any costs incurred by the company in respect of any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the company, any sums set aside for the future payment of pensions directly by the company to current or former employees and any pensions paid directly to such persons without having first been set aside.]
(3)Any amount stated in respect of [F2the item “social security costs”]or in respect of the item “wages and salaries” in the company’s profit and loss account shall be determined by reference to payments made or costs incurred in respect of all persons employed by the company during the financial year who are taken into account in determining the relevant annual number for the purposes of paragraph 56(1)(a).
Textual Amendments
F1Sch. 4 para. 94(2) substituted (2.2.1996) by S.I. 1996/189, reg. 14(1), Sch. 1 para. 16(2)
F2Words in Sch. 4 para. 94(3) substituted (2.2.1996) by S.I. 1996/189, reg. 14(1), Sch. 1 para. 16(3)
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
95
Textual Amendments
F3Sch. 4 Pt. VII paras. 87, 90–92, 95 repealed (subject to the transitional and saving provisions mentioned in S.I. 1990/355, art. 5) by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24
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