NHS Fire Safety Officer: Pay, Salary, Progression & How to Become

Band 5–8a £28,407 – £64,750

The NHS Fire Safety Officer maintains fire safety standards within healthcare facilities by managing fire risks and enforcing compliance with fire safety regulations. This article covers the responsibilities, types, and career pathways of the NHS Fire Safety Officer role, along with salary detail and progression opportunities. Fire safety in the NHS faces unique challenges from vulnerable patients, dependent evacuation strategies, and complex building layouts, making the Fire Safety Officer a decisive role for patient and staff protection. Readers will find the scope of duties, the qualifications required, the pay banding under Agenda for Change, and the routes into senior and strategic fire safety leadership across NHS trusts.

What Is an NHS Fire Safety Officer?

An NHS Fire Safety Officer is a specialist responsible for safeguarding NHS facilities from fire-related risks. NHS Fire Safety Officers ensure compliance with fire safety legislation and maintain fire prevention and protection standards across healthcare environments. The role covers acute hospitals, community clinics, mental health units, and other NHS buildings where comprehensive fire safety systems require expert oversight.

The purpose of the NHS Fire Safety Officer is to protect patients, staff, and visitors from fire hazards. Fire safety officers conduct risk assessments, maintain fire detection and suppression equipment, and verify that fire doors and escape routes meet regulatory standards. NHS Fire Safety Officers serve as the primary expert contact for fire safety matters within their healthcare organisation, often collaborating with local Fire and Rescue Services and the trust's Estates and Facilities Directorate.

Key characteristics of an NHS Fire Safety Officer include extensive knowledge of fire safety regulations and the operational realities of healthcare environments. The role requires organising fire drills, training staff and fire wardens, and advising managers on legal and NHS-specific fire safety requirements. Fire safety officers balance safety measures with uninterrupted clinical services, maintaining a safe environment for every occupant of the estate.

What Does an NHS Fire Safety Officer Do?

An NHS Fire Safety Officer conducts comprehensive fire risk assessments and maintains fire safety systems and equipment across healthcare facilities. Fire safety officers check that fire doors and escape routes meet high safety standards under HTM 05-03. Fire safety officers collaborate with local fire services to ensure compliance with regulations, and investigate fire-related incidents on NHS premises. The role includes organising and coordinating fire alarm tests, evacuation drills, and Fire Warden training, and conducting regular spot checks throughout hospital sites. While the NHS Fire Safety Officer performs administrative tasks in an office setting, substantial time goes to inspecting facilities and communicating with clinical and non-clinical staff to uphold a robust fire safety culture.

What Is the Difference Between a Fire Safety Officer and a Health & Safety Advisor?

A Fire Safety Officer specialises in fire prevention and protection systems, while a Health & Safety Advisor covers a broader range of workplace safety concerns. Fire safety officers focus on fire risk assessments, fire safety equipment management, fire drill coordination, and fire safety regulation compliance. The Fire Safety Officer's core responsibility protects people and property from fire-related risks under HTM 05-03 and the Regulatory Reform (Fire Safety) Order 2005.

Health & Safety Advisors address workplace risk assessments for slips, trips, manual handling, and compliance with general health and safety legislation. Health & Safety Advisors hold general knowledge of fire safety but usually lack the specialist expertise a dedicated Fire Safety Officer holds. Both roles collaborate to ensure comprehensive safety coverage within an organisation, with the Fire Safety Officer owning the fire-specific technical scope.

What Are the Different Types of NHS Fire Safety Officer?

The different types of NHS Fire Safety Officer are listed below:

  • General Fire Safety Officer / Fire Safety Advisor: Delivers daily fire safety guidance, conducts risk assessments, and enforces compliance with fire safety regulations. General fire safety advisors support the implementation of fire precautions and advise on relevant legislation.
  • Fire Safety Manager: Oversees the operational side of fire safety within a trust or health board. Fire Safety Managers coordinate fire safety policies, manage compliance and risk, and liaise with senior leaders and enforcement authorities.
  • Authorised Person (Fire): A technical specialist role defined under NHS fire guidance. The Authorised Person provides expert advice, interprets Firecode, and contributes to fire risk assessments. In some trusts, the Authorised Person role is combined with the Fire Safety Manager role.
  • Fire Warden Coordinator: Organises and supports fire wardens, verifying that wardens are adequately trained and deployed. The Fire Warden Coordinator secures effective local fire response arrangements across departments.
  • Head of Fire Safety / Board Fire Safety Lead: A senior strategic role that champions fire safety at executive or board level. The Head of Fire Safety sets priorities, ensures governance visibility, and secures resources for fire safety initiatives.

General Fire Safety Officer / Fire Safety Advisor

A General Fire Safety Officer, referred to as a Fire Safety Advisor within many NHS trusts, maintains fire safety standards across healthcare facilities. The role operates at Band 5 or Band 6 level and protects patients and staff from fire risks. Core duties include conducting comprehensive fire risk assessments, collaborating with local fire services, and investigating fire-related incidents. Fire Safety Advisors deliver training to fire wardens and staff, organise spot checks, and arrange fire alarm tests and drills. The role is primarily office-based but requires substantial time inspecting sites and communicating with managers, clinical staff, and non-clinical personnel. Fire Safety Advisors need strong communication skills, planning ability, calm decision-making under stress, and comprehensive health and safety awareness. Most candidates bring extensive fire safety experience, often from a Fire and Rescue Service background, along with recognised fire safety qualifications.

Fire Safety Manager (Senior Scope)

A Fire Safety Manager in senior scope within the NHS oversees comprehensive fire safety strategies across multiple sites or departments. The Fire Safety Manager develops and implements trust-wide fire safety policies, secures compliance with fire safety legislation, and manages budgets for fire safety works and equipment. Fire Safety Managers coordinate responses to fire safety enforcement notices and lead major fire safety improvement projects. Fire Safety Managers serve as the primary liaison between the trust's Estates and Facilities Directorate, senior management, and external fire authorities. The role requires extensive fire safety experience, advanced qualifications, and strong leadership skills, aligning with NHS Agenda for Change Band 7 or above.

Authorised Person Fire (HTM 05-03)

An Authorised Person Fire (HTM 05-03) is a specialist role within NHS estates focused on fire safety management. The Authorised Person Fire manages and coordinates fire safety systems and procedures, ensuring compliance with NHS Firecode requirements. Duties include oversight of fire detection and alarm systems, along with managing fire safety logbooks and documentation. The Authorised Person Fire confirms that fire safety systems are properly maintained, tested, and aligned with the technical requirements of HTM 05-03.

Authorised Person Fire responsibilities cover acting as a technical liaison between the organisation and specialist fire safety contractors. The role requires formal fire safety qualifications and a thorough understanding of the HTM 05-03 framework. By supporting the Fire Safety Manager, the Authorised Person Fire contributes to operational control and assurance of fire protection systems within healthcare facilities.

Fire Warden Coordinator

A Fire Warden Coordinator in the NHS organises and manages the network of fire wardens within a healthcare facility. The role serves as the central point of contact for fire wardens across wards and departments, verifying that wardens are adequately trained and equipped. Fire Warden Coordinator responsibilities include maintaining up-to-date records of every fire warden, organising regular training sessions, and securing adequate coverage across the facility.

In practice, the Fire Warden Coordinator arranges and coordinates fire drills, gathers feedback from wardens after evacuations or tests, and collaborates closely with the broader fire safety team. The role requires strong organisational and communication skills, given the constant liaison between frontline staff serving as fire wardens and senior fire safety management. The Fire Warden Coordinator makes sure the human element of fire safety procedures functions smoothly alongside technical systems and protocols.

Head of Fire Safety / Board Fire Safety Lead

The Head of Fire Safety, known as the Board Fire Safety Lead in some trusts, represents the highest level of fire safety management within NHS organisations. The Head of Fire Safety delivers strategic oversight and leadership in fire safety across the entire healthcare estate. Head of Fire Safety duties include developing and implementing comprehensive fire safety strategies, ensuring compliance with fire safety regulations, and providing expert guidance on fire-related risks. The role usually aligns with NHS Band 8a or higher, reflecting the seniority and significant responsibilities involved.

The Head of Fire Safety manages fire safety teams, oversees substantial budgets, and liaises with external regulatory bodies such as the Fire and Rescue Service. The role includes embedding fire safety within the organisational culture and confirming that every legal obligation under fire safety legislation is met. The Board Fire Safety Lead acts as the primary adviser to the Trust Board, seeing that fire safety issues are addressed at the highest level and that effective mitigation measures protect patients, staff, and visitors across multiple sites.

How Much Does an NHS Fire Safety Officer Earn?

NHS Fire Safety Officers earn salaries based on the Agenda for Change pay bands, mainly ranging between Band 5 and Band 8a. Entry-level positions at Band 5 pay from approximately £28,407 to £34,581 annually. Most NHS Fire Safety Officers operate at Band 6 or above, with salaries ranging from £35,392 to £42,618. Senior roles such as Fire Safety Managers at Band 7 earn between £43,742 and £50,056. Advanced positions like Head of Fire Safety, usually classified under Band 8a, can command salaries up to £86,000. Salary figures vary based on experience, qualifications, and the specific responsibilities of the role.

How Much Does an NHS Fire Safety Officer Earn Per Hour?

An NHS Fire Safety Officer's hourly wage is influenced by pay band and geographic location. Band 6 officers earn between £20.44 and £21 per hour, while Band 7 officers earn around £25.25 to £26 per hour. The rates reflect the standard NHS Agenda for Change pay framework, which factors in experience, qualifications, and location-based supplements such as London Weighting. Some roles offer higher rates through specific local recruitment arrangements.

NHS Fire Safety Officer Band 6 Salary

The NHS Fire Safety Officer Band 6 salary ranges from £39,959 to £48,117 annually, based on the Agenda for Change pay scale for 2026/27. The range reflects entry to mid-level positions within the fire safety profession in healthcare settings. Band 6 officers conduct risk assessments, manage fire safety systems, and coordinate fire warden training programmes. Band 6 fire safety officer roles carry significant responsibility for compliance with fire safety regulations and protection of patients, staff, and visitors from fire risks across NHS facilities. The hourly wage for Band 6 officers varies from approximately £20.44 to £24.61, depending on experience and specific role requirements.

NHS Fire Safety Officer Band 7 Salary

The NHS Fire Safety Officer Band 7 salary reflects the seniority and responsibilities of the role. Band 7 salaries range from £49,387 to £56,515 per annum in England for the 2026/27 pay scale. In Wales, the Band 7 salary ranges from £50,129 to £57,365. Band 7 pay illustrates how the NHS pay framework varies by region and is influenced by experience and specific duties. Officers at Band 7 often hold positions such as Fire Safety Manager or Senior Fire Safety Advisor, requiring advanced qualifications and extensive experience in healthcare fire safety.

Head of Fire Safety Band 8a Salary

A Head of Fire Safety position within the NHS is classified under Band 8a in the Agenda for Change pay structure. The Head of Fire Safety usually commands an annual salary ranging from £57,528 to £64,750 in England for the 2026/27 period. The precise salary point depends on the individual's experience and progression within the band. Band 8a pay reflects the seniority and responsibility of managing fire safety across NHS trusts. Heads of Fire Safety often carry trust-wide responsibilities, placing them at the upper end of the pay scale. Heads of Fire Safety may receive additional earnings through London weighting, High Cost Area Supplements, or compensation for on-call duties and unsocial hours.

What Is the NHS Fire Safety Officer Pay Scale for 2026/27?

The NHS Fire Safety Officer pay scale for 2026/27 is structured around the Agenda for Change (AfC) banding system. Fire safety officers fall between Band 5 and Band 8a, depending on level of responsibility and experience. Entry-level positions start at Band 5, with salaries ranging from approximately £28,000 to £34,000 annually. As officers gain experience and undertake further training, progression to Band 6 lifts pay into the range of about £39,959 to £48,117.

For senior roles such as Fire Safety Managers, the position is often classified under Band 7, with salaries between £49,387 and £56,515. Strategic leadership roles like Head of Fire Safety sit at Band 8a, offering salaries from £57,528 to £64,750. NHS Fire Safety Officer pay scales reflect a 3.3% consolidated uplift applied from 1 April 2026, aligning with national NHS pay negotiations to accommodate inflation and the demands placed on fire safety roles.

The pay scale incorporates regional variations through mechanisms like High Cost Area Supplements and London Weighting. Regional adjustments ensure fire safety officers in higher-cost living areas receive fair compensation relative to local economic conditions while maintaining consistency within the national framework governing NHS pay structures.

How Is NHS Fire Safety Officer Pay Determined by Agenda for Change?

NHS Fire Safety Officer pay is determined by the Agenda for Change (AfC) pay system, which standardises pay scales for non-medical staff across the NHS. The AfC system places roles into specific pay bands based on a comprehensive job evaluation. The evaluation assesses the responsibilities, required skills, and demands of each position. Fire safety officer roles usually fall into Bands 5, 6, 7, or 8a, depending on the level of expertise, autonomy, and management responsibilities. Within each band, officers receive salaries corresponding to their evaluated level, with progression through the band based on performance and length of service. The AfC framework applies consistent pay increments, allowances for unsocial hours, and overtime rates across every NHS trust, supporting equity and transparency in compensation.

How Much Did NHS Fire Safety Officer Pay Rise in 2026?

NHS Fire Safety Officer pay increased by 3.3% in 2026, according to the NHS PRB pay award announcement 2026 by NHS Employers, following the government's announcement on 12 February 2026. The pay rise was implemented under the Agenda for Change pay award as a consolidated uplift, effective from 1 April 2026. The exact increase varied depending on the officer's band and spinal point.

How Does NHS Fire Safety Officer Pay Progression Work?

NHS Fire Safety Officer pay progression is governed by the Agenda for Change (AfC) pay structure, which assigns salaries based on job responsibilities, complexity, and autonomy rather than job titles alone. Officers usually begin at Band 6, with progression to Band 7 following as roles become more specialised or advisory in nature. Advancement to Band 8a or higher becomes possible when the position involves senior management, strategic planning, or leadership across multiple NHS trusts.

Within each band, pay increases occur through incremental points until the top of the band is reached. For the 2026/27 period, the starting salary for Band 6 is £39,959, while Band 7 starts at £49,387, and Band 8a begins at £57,528. Progression within a band happens through annual service and satisfactory performance, allowing officers to move up through the pay points.

Career progression is tied to gaining experience and demonstrating role development. NHS Fire Safety Officers enhance their skills in fire risk management, compliance, training, and incident response. Demonstrating those competencies and operating at a higher level can trigger a band review or promotion.

How Do Officers Move From Band 6 to Band 7?

Officers move from Band 6 to Band 7 by applying for higher-level roles that demand increased responsibility and expertise. Progression requires a competitive application process where candidates demonstrate proficiency in advanced fire safety management tasks. Key qualifications include the ability to lead fire safety projects, conduct complex risk assessments, and provide specialist advice to NHS trusts. Officers strengthen their candidacy by gaining additional certifications in fire safety and accumulating experience in managing teams or initiatives across multiple sites. Structured advancement ensures that only candidates with the necessary skills and leadership capabilities fill Band 7 positions.

How Do Officers Progress to Head of Fire Safety?

Progression to the Head of Fire Safety role usually involves advancing through several key stages within the NHS fire safety hierarchy. Officers begin in Band 6 or Band 7 positions, such as Fire Safety Manager, where they gain experience managing fire safety operations across healthcare environments. Strong leadership skills and a proven track record in fire risk assessments, policy development, and training are decisive for advancement.

Step 1: Gain Experience in Fire Safety Management Officers first acquire substantial experience in fire safety management roles. Fire safety management experience includes overseeing fire safety teams, conducting risk assessments, and implementing fire safety policies.

Step 2: Develop Strategic Leadership Skills Progression requires developing strategic leadership capabilities. Officers demonstrate the ability to lead compliance initiatives across multiple sites, engage with senior leaders, and report to the Trust Board.

Step 3: Pursue Professional Development Continuous professional development matters. Membership of professional bodies such as the Institute of Fire Prevention Officers or the National Association of Healthcare Fire Officers strengthens an officer's qualifications and readiness for senior roles.

Step 4: Move into Senior Roles Officers transition into senior operational or strategic roles, such as Head of Fire, Health & Safety and Security, usually at Band 8a or Band 8b. Success in senior positions often leads to the Head of Fire Safety role, where officers oversee broader fire safety strategies and policy implementation across NHS trusts.

How Much Do NHS Fire Safety Officers Earn for Unsocial Hours?

NHS Fire Safety Officers receive additional compensation for antisocial hours, which include evenings, nights, weekends, and public holidays. The compensation is determined by the Agenda for Change (AfC) framework applied to every NHS employee.

  • Evening and Night Work: Officers working after 8pm on weekdays receive a 30% pay enhancement. The enhancement applies to shifts extending into the night, usually between 8pm and 6am.
  • Weekend and Public Holidays: For work on Sundays and public holidays, officers earn a 60% increase over the basic hourly rate. The higher rate reflects the unsociable nature of the hours worked.
  • Impact on Total Earnings: Regular unsocial hours can lift an officer's total earnings significantly, especially for those in roles requiring frequent out-of-hours work.

The enhancements ensure NHS Fire Safety Officers are fairly compensated for the demands of their schedules, supporting job satisfaction and financial stability.

How Much Overtime Does an NHS Fire Safety Officer Earn?

NHS Fire Safety Officers earn extra-hours overtime rates for hours worked beyond the standard 37.5-hour workweek. Overtime compensation follows the NHS Agenda for Change guidelines, which pay weekday overtime at time-and-a-half (1.5 times the hourly rate). For a Band 6 Fire Safety Officer, the rate translates to approximately £29.67 per hour, based on an entry hourly rate of £19.78.

Weekend and bank holiday overtime is paid at double time, lifting potential earnings during out-of-hours periods. Overtime availability and frequency depend on operational needs, which may include responding to incidents or conducting fire safety drills outside regular hours. Officers in larger or busier NHS trusts often have more overtime opportunities, boosting annual income.

How to Calculate NHS Fire Safety Officer Take-Home Pay

To calculate NHS Fire Safety Officer take-home pay, follow the step-by-step guide below to determine net pay from gross salary.

1

Identify Gross Annual Salary

Determine the gross annual salary based on the NHS Agenda for Change pay band. A Band 6 salary ranges from £39,959 to £48,117, while Band 7 ranges from £49,387 to £56,515.

2

Calculate Gross Monthly Pay

Divide the annual salary by 12 to obtain the gross monthly pay. If the annual salary is £40,000, the gross monthly pay works out at approximately £3,333.

3

Deduct Income Tax

Calculate income tax based on the applicable tax bands. The first £12,570 is tax-free, the next portion is taxed at 20%, and any earnings above £50,270 are taxed at 40%.

4

Deduct National Insurance Contributions

Subtract National Insurance contributions, which apply at 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270.

5

Deduct NHS Pension Contributions

Calculate pension contributions, which range from 5.2% to 13.5% depending on the salary band. Most Band 6 and 7 officers contribute between 9.8% and 12.5%.

6

Account for Additional Payments and Deductions

Include any additional payments such as London weighting, overtime, or unsocial-hours pay, and subtract other deductions like student loan repayments or union fees. Final take-home pay results from summing the additions and subtractions against the net figure.

Use our NHS take home pay calculator for an instant estimate.

What Deductions Come Off an NHS Fire Safety Officer Payslip?

NHS Fire Safety Officers have several payslip deductions from gross salary. The deductions include Income Tax and National Insurance contributions, both mandatory for every NHS employee. NHS pension contributions are deducted, usually ranging from 5.0% to 13.5% of pensionable pay, depending on the officer's salary tier under the NHS Pension Scheme. Other potential deductions include student loan repayments where applicable, along with voluntary deductions such as union membership fees or charitable giving through payroll. Deductions determine the net take-home pay of NHS Fire Safety Officers.

How Does NHS Fire Safety Officer Maternity Pay Work?

NHS Fire Safety Officer maternity leave and pay entitlement follows the NHS Agenda for Change terms. Eligible officers receive full pay for the first 8 weeks of maternity leave. Full pay is followed by half pay plus Statutory Maternity Pay (SMP) for the next 18 weeks. Afterwards, officers receive SMP only for up to 13 weeks. To qualify for full NHS maternity benefits, officers hold at least 12 months of continuous NHS service by the start of the 11th week before the expected week of childbirth. Officers with less service receive statutory maternity pay if they meet eligibility criteria, which pays 90% of average weekly earnings for the first 6 weeks, followed by the standard statutory rate for the next 33 weeks.

How Does NHS Fire Safety Officer Sick Pay Work?

NHS Fire Safety Officer sickness pay provision operates under the NHS Agenda for Change framework. The framework provides both statutory sick pay (SSP) and occupational sick pay based on the officer's length of service. Officers with less than one year of service receive one month of full pay followed by one month of half pay. For those with five years of service or more, the entitlement rises to five months of full pay followed by five months of half pay. Sick pay is subject to standard deductions including tax, National Insurance, and pension contributions. Structured sick pay ensures financial support during health-related absences.

How to Become an NHS Fire Safety Officer

To become an NHS Fire Safety Officer, follow the structured pathway below that combines experience, qualifications, and skill development.

1

Gain Relevant Experience

Fire & Rescue Background

Start by acquiring extensive experience in fire safety, ideally through roles in local Fire and Rescue Services. Fire and rescue experience develops practical knowledge in fire prevention, risk assessment, and emergency response.

2

Obtain Fire Safety Qualifications

Fire Safety Certification

Pursue recognised qualifications in fire safety or fire engineering. Certifications from professional bodies or fire safety courses are usually required for NHS fire safety roles, demonstrating technical knowledge and competency in fire risk management.

3

Develop Essential Skills

Communication & Decision-Making

Build the key skills the role demands, such as strong communication, planning, organisational ability, and calm decision-making under stress. A thorough understanding of health and safety principles supports effective liaison with staff and management of fire safety systems.

4

Apply for NHS Positions

Band 5–6 Vacancies

Look for fire safety officer vacancies within NHS trusts, usually advertised at Agenda for Change Band 5 or Band 6 level. Tailor your application to emphasise fire safety experience, relevant qualifications, and skills aligned with the specific requirements of the NHS environment.

5

Complete NHS Induction and Training

Healthcare Fire Protocols

Once appointed, complete NHS-specific induction and system training. Induction training will familiarise you with healthcare fire safety protocols, hospital infrastructure, and trust-specific procedures.

6

Consider Professional Membership

IFPO or NAHFO Membership

Join professional organisations such as the Institute of Fire Prevention Officers or the National Association of Healthcare Fire Officers. Membership supports continuing professional development and keeps you current with fire safety standards and best practices in healthcare settings.

What Qualifications Do You Need to Be an NHS Fire Safety Officer?

The qualifications required to be an NHS Fire Safety Officer include a formal qualification in fire safety, such as a fire safety diploma or a NEBOSH Fire Safety Certificate. A background in local fire services and extensive fire safety experience are usually required. Membership of professional organisations such as the Institute of Fire Engineers (IFE) or the Institute of Fire Prevention Officers (IFPO) supports ongoing professional development.

How Long Does It Take to Become an NHS Fire Safety Officer?

Becoming an NHS Fire Safety Officer usually takes several years of fire safety experience combined with formal qualifications. For candidates entering from a Fire and Rescue Service background, the transition happens faster, provided they hold the necessary fire safety certifications. Candidates starting without prior experience may need to invest several years to gain the required practical experience and complete relevant qualifications before qualifying for roles at Band 5 or Band 6.

What Band Is an NHS Fire Safety Officer?

An NHS Fire Safety Officer usually begins at Band 5 on the Agenda for Change pay scale. Progression to more senior roles such as Fire Safety Manager sees positions classified at Band 6 or Band 7. Senior management roles such as Head of Fire Safety sit at Band 8a or higher. The specific band level depends on the responsibilities and experience required, along with the job evaluation carried out within the NHS trust.

Do NHS Trusts Have Fire Marshals?

Yes, NHS Trusts have fire marshals, known as fire wardens in some trusts, who are trained to assist with fire safety procedures and evacuations under the trust's Fire Safety Officer coordination.

Do NHS Fire Safety Officers Get London Weighting?

Yes, NHS Fire Safety Officers receive London Weighting as an additional payment when their workplace sits within eligible areas such as Inner London, Outer London, or the Fringe zones.

Do Hospitals Have Progressive Evacuation?

Yes, hospitals implement progressive evacuation strategies. Progressive horizontal evacuation moves patients to adjacent fire-safe compartments on the same level, rather than immediate vertical evacuation, according to Health Technical Memorandum 05-03: Firecode — Fire Safety in the NHS — Operational provisions published by NHS England. The strategy protects safety by using fire-resistant barriers and orderly evacuation procedures, and requires high levels of staff training in the healthcare fire response framework.

Results are estimates for informational purposes only. Tax rules change — always verify with HMRC or a qualified accountant or payroll professional.