XML 396 R13.htm IDEA: XBRL DOCUMENT v3.20.2
Employee benefit expenses
12 Months Ended
Jun. 30, 2020
Employee benefit expenses  
Employee benefit expenses

7 Employee benefit expenses

7.1  Employee benefit expenses and average number of people employed

 

 

 

 

 

 

 

 

 

    

2020

    

2019

    

2018

 

    

£’000

    

£’000

    

£’000

Wages and salaries (including bonuses)

 

(249,564)

 

(293,424)

 

(255,637)

Social security costs

 

(29,743)

 

(34,799)

 

(31,396)

Share-based payments (note 27)

 

(1,435)

 

(1,251)

 

(6,216)

Pension costs – defined contribution schemes (note 28.2)

 

(3,287)

 

(2,882)

 

(2,686)

 

 

(284,029)

 

(332,356)

 

(295,935)

 

Details of the pension arrangements offered by the Company and the Group are disclosed in note 28.

The average number of employees during the year, including directors, was as follows:

 

 

 

 

 

 

 

 

 

    

2020

    

2019

    

2018

 

    

Number

    

Number

    

Number

By activity:

 

  

 

  

 

  

Football – men's and women's players

 

115

 

104

 

81

Football - technical and coaching

 

176

 

163

 

165

Commercial

 

129

 

114

 

121

Media

 

88

 

85

 

87

Administration and other

 

484

 

474

 

468

Average number of employees

 

992

 

940

 

922

 

The Group also employs approximately 3,593 temporary staff on match days (2019: 3,340;2018: 3,858 ), the costs of which are included in the employee benefit expense above.

7.2  Key management compensation

Key management includes directors (executive and non‑executive) of the Company and executive directors and officers of the Group’s main operating company, Manchester United Football Club Limited. The compensation paid or payable to key management for employee services, which is included in the employee benefit expense table above, is shown below:

 

 

 

 

 

 

 

 

 

    

2020

    

2019

    

2018

 

    

£’000

    

£’000

    

£’000

Short-term employee benefits

 

(9,507)

 

(9,961)

 

(7,620)

Share-based payments

 

(1,017)

 

(748)

 

(5,275)

Post-employment benefits

 

(20)

 

(20)

 

(20)

 

 

(10,544)

 

(10,729)

 

(12,915)