| Model of calculation | Employer type | |
|---|---|---|
| 1 – Unreported or otherwise uncertain | ACD – Academy | NMDC – Non-metropolitan district council |
| 2 – Highest : median of whole workforce | BC – Borough council | PC – Parish council |
| 3 – Highest : median of non-chief officers | BS – Building society | PLC – Public limited company |
| 4 – Highest : mean of whole workforce | CC – County council | POL – Political party |
| 5 – Highest : lowest | CHR – Charity | PUB – Public body |
| 6 – Mean of chief officers : mean of non-chief officers | CIC – Community interest company | RO – Religious organisation |
| 7 – Highest : median of whole workforce excluding highest | COL – College | SC – Scottish Council |
| 8 – Highest : prevailing UK National Minimum Wage (at 21+ years old) | COOP – Co-operative | SCHL – School |
| 9 – Highest : prevailing UK National Living Wage | DC – District council | SEP – Social enterprise |
| 10 – Highest : prevailing UK Living Wage | LBC – London borough council | SG – Sui generis |
| 11 – Highest : prevailing UK London Living Wage | LLP – Limited liability partnership | TC – Town council |
| 12 – Highest three : Lowest three | LTD – Private limited company | UNA – Unitary authority |
| MBC – Metropolitan borough council | UNLTD – Unlimited organisation | |
| MDC – Metropolitan district council | UNI – University | |
| NFP – Not-for-profit | UNON – Union | |
| NHSFT – NHS Foundation Trust | VOL – Voluntary organisation | |
| NHST – NHS Trust | WCB – Welsh county borough | |
