jobfacts

Book-keepers, payroll managers and wages clerks

SOC 2020 4122

Book-keepers, payroll managers and wages clerks maintain and balance records of financial transactions, oversee the operation of payroll functions and calculate hours worked, wages due and other relevant contributions and deductions.

Also calledPayroll administratorPayroll clerkPayroll officerManagement accountantChartered management accountantBookkeeperand 107 more titles
Typical full-time pay£31,6002025 Provisional
People in the job379,000across the UK
Demand for workersCritical
New adverts a month8,700↓ 5.1%on last year · 13th of 412

Pay

ONS · ASHE 2025

Half of full-time book-keepers, payroll managers and wages clerks earn between £26,800 and £40,100 a year.

What full-time book-keepers, payroll managers and wages clerks earn, 2025
£31,600 typical£23,000lowest 10%£40,10075%£50,800top 10%
Middle half (£26,800–£40,100)
Show as table
Lowest 10% earn less than£23,000
Lowest 20% earn less than£25,800
25%£26,800
Median£31,600
75%£40,100
Top 20% earn more than£43,100
Top 10% earn more than£50,800
Typical pay by regionUK median £31,600
London£36,500
South East£32,700
Wales!£31,600
North East£31,100
East of England£30,800
South West£30,400
West Midlands£30,300
Scotland£30,300
North West£30,300
Yorkshire and The Humber£29,900
East Midlands£29,800
!Small sample: treat with caution
Show as table
UK median, £31,600
London£36,500
South East£32,700
Wales£31,600 (small sample)
North East£31,100
East of England£30,800
South West£30,400
West Midlands£30,300
Scotland£30,300
North West£30,300
Yorkshire and The Humber£29,900
East Midlands£29,800
Typical pay over 3 years
  • 2023 £28,000
  • 2024 £30,000
  • 2025 Provisional£31,600
↑ 13% since 2023Provisional figures are revised when ONS publishes the next year’s survey.

Jobs and demand

ONS · Textkernel adverts · DfE

About 8,700 jobs for book-keepers, payroll managers and wages clerks are advertised each month. The Department for Education rates demand for workers as critical.

New job adverts a month, Jan 2017 to Aug 2026
New advertsMonth not published by ONS (3 in all)
Show as table
Aug 20268,835
Jul 20268,941
Jun 20269,586
May 20269,150
Apr 20268,613
Mar 2026Not published
Feb 20267,712
Jan 20269,737
Dec 20255,249
Nov 20258,749
Oct 20259,647
Sept 20259,841
Aug 20259,799
Jul 2025Not published
Jun 2025Not published
May 202510,299
Apr 20258,139
Mar 202510,234
Feb 20259,810
Jan 20259,690
Dec 20245,748
Nov 20249,025
Oct 20249,569
Sept 20249,652
Aug 20249,764
Jul 202411,004
Jun 202410,984
May 202412,732
Apr 202412,449
Mar 20249,808
Feb 202411,454
Jan 202414,257
Dec 20239,628
Nov 202312,160
Oct 202312,660
Sept 202311,499
Aug 202313,339
Jul 202314,994
Jun 202318,554
May 202317,307
Apr 202316,814
Mar 202320,249
Feb 202320,382
Jan 202321,836
Dec 202217,227
Nov 202222,459
Oct 202223,193
Sept 202222,409
Aug 202221,950
Jul 202224,674
Jun 202224,067
May 202227,240
Apr 202221,072
Mar 202226,806
Feb 202225,562
Jan 202225,876
Dec 202121,924
Nov 202120,784
Oct 202121,769
Sept 202124,082
Aug 202119,738
Jul 202121,541
Jun 202119,966
May 202120,467
Apr 202115,570
Mar 202120,136
Feb 202113,193
Jan 202112,737
Dec 202011,945
Nov 202011,616
Oct 202011,461
Sept 20209,989
Aug 20208,961
Jul 20209,058
Jun 20208,067
May 20206,673
Apr 202010,181
Mar 202020,033
Feb 202024,177
Jan 202023,615
Dec 201917,779
Nov 201923,244
Oct 201923,140
Sept 201922,072
Aug 201928,733
Jul 201934,246
Jun 201935,686
May 201931,869
Apr 201920,198
Mar 201927,223
Feb 201925,357
Jan 201925,400
Dec 201815,017
Nov 201823,163
Oct 201822,208
Sept 201822,038
Aug 201823,064
Jul 201823,259
Jun 201825,188
May 201824,596
Apr 201822,946
Mar 201824,434
Feb 201822,044
Jan 201827,219
Dec 201716,090
Nov 201722,149
Oct 201722,871
Sept 201722,581
Aug 201722,960
Jul 201722,275
Jun 201730,109
May 201722,044
Apr 201721,846
Mar 201726,965
Feb 201721,019
Jan 201725,606
Is there a shortage of book-keepers, payroll managers and wages clerks?
Critical

The Department for Education rates demand as not high, elevated or critical, using five indicators. This is its 2025 assessment; in 2024 it was elevated.

  • Visas grantedAbove usual
  • Online job advertsWell above usual
  • Wage growthAbove usual
  • Pay against similar jobsAbove usual
  • Hours workedAbove usual
Note: uncertainty in change in hourly wage.
Vacancies hard to fill because of skills
65%against 27% for all jobs
DfE Employer Skills Survey 2024.
Where the most jobs are advertisedadverts a quarter
London3,504
Manchester663
Leeds539
Birmingham499
Glasgow City388
Belfast370
Bristol, City of312
Nottingham297
Liverpool265
Cheshire East239
London is published as one area. Averages leave out quarters ONS withheld.
Where book-keepers, payroll managers and wages clerks are most concentratedShare of local job adverts, compared with the UK.

Recruitment from abroad. 70 sponsored work visas were granted for this job from July 2025 to June 2026, most to people from France, Pakistan, India, ranking it 114th of 313. Home Office

Who does it

ONS · Annual Population Survey · April 2025 to March 2026
Age of book-keepers, payroll managers and wages clerks
9.6%!
20%
20%
22%
20%
8.2%
!Small sample: treat with caution
Show as table
16–249.6% (small sample)
25–3420%
35–4420%
45–5422%
55–6420%
65+8.2%
Highest qualification
Degree or equivalent38%
Higher education below degree6.7%
A levels or equivalent28%
GCSEs or equivalent18%
Other qualifications5.3%
No qualifications!2.1%
!Small sample: treat with caution
Show as table
Degree or equivalent38%
Higher education below degree6.7%
A levels or equivalent28%
GCSEs or equivalent18%
Other qualifications5.3%
No qualifications2.1% (small sample)

Main employers: accounting, bookkeeping and auditing activities; tax consultancy (28%), other activities auxiliary to financial services, except insurance and pension funding (2.4%), construction of residential and non-residential buildings (2.4%), general public administration activities (2.3%).

How to get in

Hold a degree
38%
as their highest qualification
Apprenticeships
4
from level 2
Apprenticeships take
1 to 2 years
typically
T Levels
1
college courses for 16 to 19 year olds

Routes in

Payroll administrator

You can get into this job through:

College

You could do a college course which will give you some of the skills you’ll need to apply for a trainee payroll position or an apprenticeship. Some of the courses that are available include:

  • bookkeeping
  • computerised payroll
  • a T Level in accounting

Some courses can be studied at college or by distance learning. Speak to your chosen college to find the right level of course for you.

Entry requirements

Entry requirements for these courses vary.

  • 4 or 5 GCSEs at grades 9 to 4 (A* to C), or equivalent, including English and maths for a T Level

Apprenticeship

You could apply for a Payroll Administrator Level 3 Advanced Apprenticeship.

If you want to train for management, you could do a Payroll Assistant Manager Level 5 Higher Apprenticeship.

These apprenticeships are offered by commercial companies and public sector organisations, and take around 2 years to complete.

Entry requirements

You'll usually need:

  • 5 GCSEs at grades 9 to 4 (A* to C), or equivalent, including English and maths, for an advanced apprenticeship
  • 4 or 5 GCSEs at grades 9 to 4 (A* to C) and A levels, or equivalent, for a higher or degree apprenticeship

Other ways in

Work your way up

You may be able to join a payroll department as an assistant or take on payroll responsibilities while working in a related role like human resources or finance. You could then do on-the-job training through a professional body, such as:

  • The Chartered Institute of Payroll Professionals
  • Institute of Accountants and Bookkeepers

Courses are available from introductory level to foundation degree and higher.

Apply directly

You could apply directly for jobs. Employers will expect you to have GCSEs at grades 9 to 4 (A* to C), or equivalent, including maths.

While experience in payroll is not always essential to start, a background in bookkeeping or accounts could help improve your job prospects.

Registration and professional bodies

Career tips

You’ll get training in payroll software when you start a job but good computer skills, especially with spreadsheets, will give you an advantage when looking for work.

Further information

You can find out more about careers in payroll from The Chartered Institute of Payroll Professionals.

Routes in are from the National Careers Service job profile for payroll administrator. Contains public sector information from the National Careers Service licensed under the Open Government Licence v3.0.

Management accountant

You can get into this job through:

University

You could do a degree in any subject then apply for a place on a graduate training scheme to work towards a professional accountancy qualification.

If you want to take a more focused route onto a graduate scheme, you could study for an accountancy related degree, like:

  • accountancy
  • accounting and finance
  • business and management
  • maths

Some degree courses may give you exemptions from certain professional accountancy training modules.

Entry requirements

You'll usually need:

  • 2 to 3 A levels, or equivalent, for a degree
  • 4 or 5 GCSEs at grades 9 to 4 (A* to C), or equivalent, including English and maths

Apprenticeship

You could take your first steps towards a career as a management accountant by applying for place on an apprenticeship, such as:

  • Professional Accountancy or Taxation Technician Level 4 Higher Apprenticeship
  • Accountancy and Taxation Professional Level 7 Apprenticeship
Entry requirements

You'll usually need:

  • 4 or 5 GCSEs at grades 9 to 4 (A* to C) and A levels, or equivalent, for a higher or degree apprenticeship

Other routes

To become a qualified management accountant, you could train with a professional body, for example:

  • Chartered Institute of Management Accountants (CIMA)
  • Association of Certified Chartered Accountants (ACCA)
  • Institute of Financial Accountants (IFA)

They all have different entry requirements and ways to qualify, so it's important to check with them which is the right route for you. If you already have relevant accounting or business-related qualifications, you may be able to qualify in a shorter time.

Registration and professional bodies

Career tips

Look out for ways to get experience in a company's finance department or with a financial organisation. There may be opportunities to do:

  • work shadowing
  • Easter and summer holiday schemes
  • virtual and workplace internships
  • year in industry placements

These are offered by small and medium-sized businesses, as well as large national companies. They can give you an insight into the career and help you make contacts in the sector.

Further information

You can learn more about working and training in accountancy from the Chartered Institute of Management Accountants (CIMA).

Routes in are from the National Careers Service job profile for management accountant. Contains public sector information from the National Careers Service licensed under the Open Government Licence v3.0.

Bookkeeper

You can get into this job through:

College

You could take a college course while looking for work. These are widely available and include:

  • bookkeeping
  • accounting
  • computerised accounting for business
Entry requirements

Entry requirements for these courses vary.

Apprenticeship

You could apply to do an apprenticeship with a financial company, such as:

  • Accounts or Finance Assistant Level 2 Intermediate Apprenticeship
  • Payroll Administrator Level 3 Advanced Apprenticeship
  • Assistant Accountant Level 3 Advanced Apprenticeship

These can take between 1 and 2 years to complete and combine on-the-job training and time spent with a learning provider.

Entry requirements

You'll usually need:

  • some GCSEs, usually including English and maths, or equivalent, for an intermediate apprenticeship
  • 5 GCSEs at grades 9 to 4 (A* to C), or equivalent, including English and maths, for an advanced apprenticeship

Other ways in

Work your way up

You could start as an admin assistant with a company, for example on a part-time or temporary contract in an accounts or payroll department. You could then take a relevant qualification to become a bookkeeper.

Apply directly

You can apply for jobs directly. Some employers may ask for up to 5 GCSEs at grades 9 to 4 (A* to C), including maths and English. An A level in business studies, maths, economics or equivalent qualifications can also be useful.

Registration and professional bodies

Career tips

Familiarity with bookkeeping software can be helpful but employers will give you training in the the systems they use if they take you on.

Further information

You can find out more about training in bookkeeping through the:

  • Association of Accounting Technicians
  • Institute of Accountants and Bookkeepers
  • Institute of Certified Bookkeepers

Routes in are from the National Careers Service job profile for bookkeeper. Contains public sector information from the National Careers Service licensed under the Open Government Licence v3.0.

Auditor

You can get into this job through:

University

You could do a degree, then join a company's graduate scheme and complete further training to become an auditor.

Employers will accept a range of degree subjects though you may have an advantage with a subject like:

  • accountancy
  • economics
  • business and finance
  • maths
  • IT and computing
Entry requirements

You'll usually need:

  • 4 or 5 GCSEs at grades 9 to 4 (A* to C), or equivalent, including English and maths
  • 3 A levels or equivalent

Apprenticeship

You could apply to do an Internal Audit Technician Level 4 Higher Apprenticeship.

You might go on to complete an Internal Audit Professional Level 7 Apprenticeship with the support of your employer.

These can take between 2 and 3 years to complete. You will be expected to gain Certified Internal Auditor (CIA) status as part of the apprenticeships.

Entry requirements

You'll usually need:

  • 4 or 5 GCSEs at grades 9 to 4 (A* to C) and A levels, or equivalent, for a higher or degree apprenticeship

Other ways in

Apply directly

You can join a company as a trainee auditor, or move into auditing by being seconded to an internal auditing team from another department.

You'll usually need at least A level qualifications or equivalent, and you'll be expected to take further training as your career develops.

Other routes

You can qualify to audit public sector organisations through an apprenticeship or graduate training scheme with the National Audit Office.

Registration and professional bodies

Professional and industry bodies

To be an external auditor, you'll need to be a qualified chartered accountant and a member of one of the following professional bodies:

  • Association of Chartered Certified Accountants (ACCA)
  • Institute of Chartered Accountants in England and Wales (ICAEW)
  • The Association of International Accountants (AIA)
  • Institute of Chartered Accountants of Scotland (ICAS)

You should be a member of the The Chartered Institute of Public Finance and Accountancy to carry out audits in the public sector.

If you're qualified as an accountant with the Chartered Institute of Management Accountants (CIMA), you can carry out internal audits.

Further information

You can find out more about a career in auditing from the Chartered Institute of Internal Auditors.

Routes in are from the National Careers Service job profile for auditor. Contains public sector information from the National Careers Service licensed under the Open Government Licence v3.0.

Apprenticeships

4 for this job
Level 5About 2 years

Payroll assistant manager

Leads to
Upon successful completion of the apprenticeship apprentices may approach a range of Professional Bodies for…
Details on Skills England
Level 2About 1 year

Accounts or finance assistant

You gain
AAT Level 2 Certificate in Accounting; Institute of Certified Bookkeepers Level 2 Certificate in Bookkeeping
Leads to
Institute of Certified Bookkeepers
Details on Skills England
Level 3About 15 months

Assistant accountant

You gain
AAT Advanced Diploma in Accounting; AAT Level 3 Diploma in Accounting
Leads to
Association of Accounting Technicians (AAT)
Details on Skills England

© Skills England 2025. This information is licensed under the Open Government Licence https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/

Other qualifications

QualificationTypeLevel
AccountingT Level3
Foundation Degree in Payroll ManagementHigher technical5

The work

ONS · ESCO · O*NET

Typical tasks

  • records and checks accuracy of daily financial transactions
  • prepares provisional balances and reconciles these with appropriate accounts
  • supervises payroll team and develops payroll systems and procedures
  • calculates and records hours worked, wages due, deductions and voluntary contributions
  • processes holiday, sick and maternity pay and travel and subsistence expenses
  • compiles schedules and distributes or arranges distribution of wages and salaries
  • calculates costs and overheads and prepares analyses for management

Skills

  • manage accounts
  • allocate bills
  • file documents
  • fill out forms
  • follow up accounts receivables
  • handle financial transactions
  • handle mail
  • maintain credit history of clients
  • maintain customer records
  • maintain financial records
  • organise business documents
  • perform business research
  • perform clerical duties
  • perform office routine activities

Knowledge

  • bookkeeping regulations
  • financial capability
  • financial department processes
  • sales activities
  • customer service

Suits people who like

  • Organising and following procedures
  • Leading and persuading

Outlook

DfE · Skills Imperative 2035
Broader groupThese projections are for administrative occupations, a group of 20 jobs that includes book-keepers, payroll managers and wages clerks.
Change in jobs, 2020 to 2035↓ 12%about 381,000 fewer jobs
Workers needed by 20351 millionincluding people replacing those who retire or leave

Sources

Pay
ONS, Annual Survey of Hours and Earnings, 2025 provisional
People in the job, who does it
ONS, Annual Population Survey, April 2025 to March 2026
Job adverts
ONS, online job adverts (Textkernel), to Aug 2026
Demand, skill shortages
Department for Education and Skills England, Occupations in demand and the Employer Skills Survey
Outlook
The Skills Imperative 2035 (2024), NFER/Nuffield/DfE/IER/CE
Routes in
National Careers Service job profiles
Apprenticeships, qualifications
Skills England occupational maps
Skills, interests
ESCO classification of the European Commission; O*NET data, U.S. Department of Labor (CC BY 4.0, modified)
Visas
Home Office, immigration system statistics

Figures as of 10 October 2026.

Contains public sector information licensed under the Open Government Licence v3.0. Source: Office for National Statistics licensed under the Open Government Licence v3.0. Occupations in demand and the Employer Skills Survey: Department for Education and Skills England. Immigration system statistics: Home Office. Contains public sector information from the National Careers Service licensed under the Open Government Licence v3.0.

© Skills England 2025. This information is licensed under the Open Government Licence https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/

Source: The Skills Imperative 2035 (2024), NFER/Nuffield/DfE/IER/CE.

This service uses the ESCO classification of the European Commission.

This service includes information from the O*NET 31.0 Database by the U.S. Department of Labor, Employment and Training Administration (USDOL/ETA). Used under the CC BY 4.0 license. O*NET® is a trademark of USDOL/ETA. This service has modified all or some of this information. USDOL/ETA has not approved, endorsed, or tested these modifications. CC BY 4.0 licence.

jobfacts is independent. It is not part of, affiliated with or endorsed by the Office for National Statistics, the Department for Education, Skills England, the National Careers Service, the Home Office, the European Commission or the U.S. Department of Labor.