Standards
Bingo and casino technical requirements
Bingo and casino technical requirements under section 85 and section 89 of the Gambling Act 2005.
h. Employee costs
Under 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 IAS19. Permanent and short-term employees are identified as follows:
- permanent employees are those with a permanent (UK) employment contract with the Gambling 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).
Last updated: 15 October 2025
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