The third sector in Scotland employs an estimated 138,000 people (headcount) or 83,350 Full Time Equivalent workers. This equates to 5.6% of the Scottish workforce.

27% of regulated third sector organisations employ staff.

Number of regulated voluntary organisations with / without paid staff
Charities etc. with paid staff 4,670
Charities etc. without paid staff 13,550

* figures based on OSCR charity returns data for 2013, with additional data from the Scottish Housing Regulator and credit union regulator.

Impact of apprenticeship levy

  • Based on 2013 data, around 73 organisations have PAYE bills greater than £3million.
  • Taking into account inflation and anticipated rising wage bills, we estimate that around 75-80 organisations will be affected, with a total estimated levy of £2.3milion.
Estimated impact of levy
Number of regulated voluntary organisations with a PAYE bill greater than £3 million Circa 80 organisations
Combined levy estimate Circa £2.3million

* based on 2013 Panel data

The table below shows the five organisations likely to be most affected by the levy, based on 2013 wages bills.

Note that we currently only have a Total Staff Cost figure from the Scottish Housing Regulator, so figures for housing associations may require slight adjustment.

Top 5 organisations to be impacted estimated levy size
Glasgow Housing Association £255,250
Richmond Fellowship Scotland £217,080
Key Housing Association £153,618
Cornerstone Community Care £106,182
Bield Housing & Care £88,585

Where do paid staff work?

Three-quarters of the sector’s paid workers are employed by organisations with over £1million turnover, but paid staff can be found working in all sizes of organisation. Paid staff are employed across all types of organisations, with the bulk of the sector’s workforce employed in social care, followed by housing and health.

Apprenticeship Levy briefing graph 1

Apprenticeship Levy briefing graph 2

Apprenticeship Levy briefing graph 3