Sample only. A made-up resident and home. Running costs are illustrative; pay is costed on 2026/27 tax, National Insurance, pension and holiday rules. This is what a care home receives for each resident: their care needs in plain terms, then the full calculation.
Certificate SCS-CARE-MS-0001 · Seaview Care Home (sample)
Margaret Smith (sample)
Care needs in simple terms
- General care & supervision — Care assistant (2.0 staff hrs/day)
- Needs two people to transfer (hoist / standing aid) (2.0 staff hrs/day)
- Walking assistance / falls risk supervision (0.7 staff hrs/day)
- Full help washing, dressing & bathing (1.0 staff hrs/day)
- Continence care (pads, toileting) (1.0 staff hrs/day)
Full calculation
- Modelled weekly fee
- £1,296.56
- Home overhead per bed
- £426.28
- Care staff
- £759.23
- Staff cost basis
- 2026/27 payroll: employer NI 15% above £5,000; 3% employer pension on qualifying earnings (£6,240–£50,270); 5.6 weeks' paid holiday
- Care assistant cost per productive hour
- £16.27 (basic £12.71)
- Equipment and extras
- £15.00
- Surplus / return
- £96.04
- Local authority offer (excluding NHS-funded nursing care)
- £750.00
- Difference from offer
- £546.56
- Care assistant
- 46.67 staff hrs/week
General care & supervision — Care assistant: 14.00 staff hrs/week — £227.77
Needs two people to transfer (hoist / standing aid): 14.00 staff hrs/week — £232.77
Walking assistance / falls risk supervision: 4.67 staff hrs/week — £75.92
Full help washing, dressing & bathing: 7.00 staff hrs/week — £113.88
Continence care (pads, toileting): 7.00 staff hrs/week — £123.88