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Annual Report and Accounts 2022 to 2023

The Gambling Commission's 2022 to 2023 Annual Report and Accounts. For the period 1 April 2022 to 31 March 2023.

  1. Contents
  2. f) Employee costs

f) Employee costs

Under International Accounting Standards (IAS) 19 Employee Benefits legislation, all employee business or employment related costs must be recorded as an expense as soon as the organisation is obliged to pay them. This includes the cost of any untaken leave as at the year end.

Permanent and short term employee costs are presented in accordance with IAS 19. Permanent and short term employees are identified as follows:

  • permanent employees are those with a permanent (UK) employment contract with the Commission
  • short term employees are other employees engaged on the objectives of the entity (for example, short term contract employees, agency and/or temporary employees, locally engaged employees overseas and inward secondments where the entity is paying the whole or the majority of their costs).
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