Academy trusts must publish the number of employees whose salary and related benefits exceeded £100,000 during the previous academic year ended 31 August. They must present this information in:

• an easily accessible form
• £10,000 bandings

The requirements to publish financial information are set out in the academy trust handbook.

What FE colleges must publish

FE colleges must publish in their annual accounts the salaries of higher-paid staff, in line with the college accounts direction.