# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 18: Employees


In relation to employees and the members of the board of the registered housing association, the aggregate amount of–
(a) wages and salaries (including performance pay) payable for the period;
(b) the social security costs incurred by the registered housing association; and
(c) any other pension costs so incurred.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/18 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.