UK reward metrics · Pay

What percentage of UK organisations have allowances consolidated into base pay at any point in place?

Source lumi HRBase 261 organisationsFieldwork 2026 H1

10%in place

10% of organisations in the lumi HR community have allowances consolidated into base pay at any point in place; a further 40.2% have it partly in place (base: 261 UK organisations, 2026 H1).

Figures describe organisations in the lumi HR community, not a random sample of UK employers.

How the base splits

In place 10% Partly in place 40.2% Not in place 49.8%
Share of the 261 organisations assessed, 2026 H1. Organisations answering not applicable or don’t know are excluded from the base.

What organisations answered

Allowances consolidated into base pay at any point: share of organisations by answer
AnswerShare of organisations
Always10%
Sometimes40.2%
Never49.8%

Definition

Whether, and how often, allowances are folded into base salary at events such as promotion or contract change. See the methodology for how the base is built, how not-applicable answers are handled, the public floor, and which organisations are excluded.

Cite this figure
Source: lumi HR, UK Reward Metrics, September 2026, lumihr.co.uk/metrics/allowances-consolidated-into-base-pay-at-any-point
Last updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.

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