# UK benefits spend and leaver cost calculator, by size · lumi

> Set your headcount and sector: what a typical UK employer of that size spends above the market on benefits few employees use, and what leavers cost to replace.

Source: https://lumihr.co.uk/calculator
This is the page's own text as plain markdown, made from the page each time it changes.

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Calculator

## What is at stake at your size?

What a typical UK employer of your headcount spends above the market on benefits that reach few employees, and what it costs when people leave for a better package. Every figure names its source.

**1,000** employees

Shown for 1,000 employees, all sectors. Every size is set out below.

**£1.07m**

**a year above the market** on benefits that reach few employees. Is it on purpose?

lumi pool: 62 employers of 1,000 to 4,999

**25**

**people a year** leave for a better package.

ONS and CIPD, 2026

**£767,000**

**a year** to replace them: hiring, and the output lost while new starters learn the job.

Oxford Economics for Unum, 2014

**£1.84m**

**total cost a year**

£1.07m above the market, plus £767,000 to replace leavers. Under a fifth of that is cash paid to hire; the rest is output lost while new starters learn the job.

**lumi membership is £5,000 + VAT a year.** That is **0.3%** of the total. Free until 31 March 2027.

[Book a call to see yours](https://lumihr.co.uk/book-a-call)

### Every size, side by side.

The same three sums for each headcount on the slider, all sectors. Your size is marked.

| Employees | lumi's rate | Above the market | Leave for a better package | To replace them | Total cost a year | lumi membership, as a share of the total |
|---|---|---|---|---|---|---|
| 50 | 0.90% | £19,300 | 1 | £38,000 | £58,000 | about 9% |
| 75 | 0.90% | £29,000 | 2 | £58,000 | £87,000 | about 6% |
| 100 | 0.90% | £39,000 | 3 | £77,000 | £115,000 | about 4% |
| 150 | 0.90% | £58,000 | 4 | £115,000 | £173,000 | about 3% |
| 200 | 0.90% | £77,000 | 5 | £153,000 | £231,000 | about 2% |
| 250 | 1.30% | £140,000 | 6 | £192,000 | £331,000 | about 2% |
| 300 | 1.30% | £167,000 | 8 | £230,000 | £398,000 | 1.3% |
| 400 | 1.30% | £223,000 | 10 | £307,000 | £530,000 | 0.9% |
| 500 | 1.30% | £279,000 | 13 | £384,000 | £663,000 | 0.8% |
| 750 | 1.30% | £419,000 | 19 | £575,000 | £994,000 | 0.5% |
| 1,000 | 2.49% | £1.07m | 25 | £767,000 | £1.84m | 0.3% |
| 1,500 | 2.49% | £1.6m | 38 | £1.15m | £2.75m | 0.2% |
| 2,000 | 2.49% | £2.14m | 50 | £1.53m | £3.67m | 0.1% |
| 2,500 | 2.49% | £2.67m | 63 | £1.92m | £4.59m | 0.1% |
| 3,000 | 2.49% | £3.21m | 75 | £2.3m | £5.51m | under 0.1% |
| 4,000 | 2.49% | £4.28m | 100 | £3.07m | £7.34m | under 0.1% |
| 5,000 | 2.94% | £6.31m | 125 | £3.84m | £10.1m | under 0.1% |
| 7,500 | 2.94% | £9.47m | 188 | £5.75m | £15.2m | under 0.1% |
| 10,000+ | 3.23% | £13.9m | 251 | £7.67m | £21.5m | under 0.1% |

Each row is a typical UK employer of that headcount, not any one employer. lumi membership is £5,000 + VAT a year; it is free until 31 March 2027.

### How each figure is made.

Five numbers, each with its source, and three sums.

**2.49%**

**of payroll, above the market on benefits that reach few employees.** The middle employer's spend above its peers' usual level, on the benefits lumi rates 4 or under out of 10 for how many employees a benefit reaches and how much it is felt. More than half of it is long-term incentive or equity plans and status company cars. lumi pool, 12 November 2026: 62 employers of 1,000 to 4,999, of 270 measured. They are organisations in the lumi HR community, not a random sample of UK employers.

**£42,926**

**mean pay per employee**, all sectors. [ONS Annual Survey of Hours and Earnings 2026, provisional](https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/industry2digitsicashetable4). Gross, all employees.

**8.6%**

**of people in work changed employer** in the year to June 2026. [ONS Labour Force Survey flows estimates (X02)](https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/employmentandemployeetypes/datasets/labourforcesurveyflowsestimatesx02).

**29%**

**of those who changed employer** did so for better pay and benefits. [CIPD Good Work Index 2026](https://prod.cipd.org/globalassets/media/comms/news/2026/good-work-index-2026.pdf), 5,074 employees.

**£30,614**

**to replace one leaver.** [Oxford Economics for Unum, 2014](https://www.oxfordeconomics.com/resource/the-cost-of-brain-drain/), as reported at the time: £5,433 to hire and £25,181 of output lost over 28 weeks. Staff earning £25,000 or more in five sectors.

The three sums

- **Above the market** is employees × mean pay × lumi's rate for the size band.
- **Leave for a better package** is employees × 8.6% × 29%.
- **To replace them** is that number of leavers × £30,614.
- **Total cost a year** is the first plus the third.

What this is not

- It is not your figure. Headcount cannot know your package.
- Above the market is not waste if you meant to lead. Long-term incentives and company cars are usually on purpose.
- The same employer is below the market elsewhere: on 85 of 133 benefits, and on 3 of the 7 lumi rates highest.
- "Pay and benefits" includes base pay, which lumi does not benchmark.
- The third figure counts £30,614 for each leaver. Under a fifth of it is cash paid to hire, and the study is from 2014.
- lumi's rate is the middle one in each of five size bands, of 48 to 64 employers each. Sector changes mean pay only.

lumi's rate for each size band. lumi pool, 12 November 2026: 270 employers measured

| Size band | Employers measured | Share of payroll spent above the market on benefits that reach few employees |
|---|---|---|
| 50 to 249 employees | 48 | 0.90% |
| 250 to 999 employees | 48 | 1.30% |
| 1,000 to 4,999 employees | 62 | 2.49% |
| 5,000 to 9,999 employees | 64 | 2.94% |
| 10,000 or more employees | 48 | 3.23% |

### Sector changes one number.

Mean pay per employee. lumi's rate and the two turnover figures stay as they are.

Mean pay per employee by sector

| Sector | ONS industry section | Mean pay per employee |
|---|---|---|
| All sectors | all employees | £42,926 |
| Charity, non-profit and social enterprise | no section: all employees | £42,926 |
| Construction and infrastructure | F | £46,678 |
| Education | P | £35,478 |
| Energy, utilities and environmental services | D + E | £52,582 |
| Financial services | K | £95,080 |
| Healthcare and life sciences | Q | £36,316 |
| Hospitality, leisure and travel | I + R | £25,525 |
| Logistics, transport and distribution | H | £44,972 |
| Manufacturing and engineering | C | £45,280 |
| Media, communications and creative industries | J | £67,537 |
| Professional services | M | £58,748 |
| Public sector and government | O | £41,327 |
| Retail and consumer goods | G | £33,734 |
| Technology, software and digital | J | £67,537 |

[ONS Annual Survey of Hours and Earnings 2026, provisional](https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/industry2digitsicashetable4). Table 4.7a, annual pay, gross, all employees, mean; combined sections weighted by jobs.

### Behind the figures.

Four guides, each on one number in the calculator, with its sources.

- [How much do UK employers spend above the market on benefits? →](https://lumihr.co.uk/guides/benefits-spend-above-market-by-size)

  lumi's rate for each size band, what the spend is made of, and what it is not.

- [What does it cost to replace an employee in the UK? →](https://lumihr.co.uk/guides/cost-of-replacing-an-employee-uk)

  The 2014 figure and its two parts, beside what hiring costs in cash today.

- [How many UK employees change jobs each year? →](https://lumihr.co.uk/guides/how-many-employees-change-jobs-uk)

  The two national rates behind the second figure, and what each one counts.

- [How to calculate the cost of staff turnover →](https://lumihr.co.uk/guides/how-to-calculate-cost-of-staff-turnover)

  The same sums on your own leavers, in seven steps, with a low and a high figure.

### Now see your own figure.

These are a typical employer of your size. In thirty minutes I will show you the same on your sector and a package like yours. No sales pitch.

[Book a call with David](https://lumihr.co.uk/book-a-call) [Try the sandbox](https://lumihr.co.uk/try)