Gender differences
This year’s survey also outlines gender differences at different stages:
The gender gap in pay between male and female apprenticeships persists and has widened since 2023.
Female apprentices earn 8% less than their male counterparts for those working full-time, compared to 3% in 2023.
Female students continue to have higher median salaries and bonuses than their male counterparts.
Salaries are 9% higher and bonuses 33% higher in 2025, compared to salaries being 11% higher and bonuses 20% higher in 2023.
For MAATs and FMAATs, a pay gap persists with men working full-time at the professional level earning 6% more than women at the same level, and a bonus that is 13% higher.
This compares to men earning 9% more in salary and 10% more in bonus in 2023.
A significant pay gap persists for AAT Licensed Accountants.
With male AAT Licensed Accountants working full time earning 32% more than full time female AAT Licensed Accountants in 2025. This compares to male AAT Licensed Accountants earning 33% more than female AAT Licensed Accountants in 2023. Female fee income increased slightly faster compared to male fee income since 2023, 7% vs 5%; however overall while the gap has narrowed slightly, it remains significant.
Although gender differences vary at different stages, a persistent gender pay gap remains, showing that there remains much to do to close it. Within the AAT community there is a particular challenge in relation to AAT Licensed Accountants, when comparing full-time earnings.
However, there are some signs for cautious optimism, particularly when these figures are put into a broader context. A TUC report of February 2026 reported that the gender pay gap for the finance and insurance sector was around 27%, significantly higher than the 12.8% sector average. The pay gap for AAT MAATs and FMAATs is 6%, down from 9% in 2023.
AAT members have a far more level playing field than the wider sector, a result of our focus on opening up access and the diversity of our membership and student base. There is still work to do to close this gap, but unlocking potential through wider access to the sector is key to achieving that.
“Recognising that further progression required additional qualifications, I completed AAT Level 4, which opened many new opportunities. My final employed role was Interim CFO before I took the leap to establish my own accountancy practice, supporting businesses to grow and succeed.”
Rachael Chadwick-Harrison FMAAT, MD and Chartered Accountant of Chadwick Accountants and Bookkeepers
AAT Salary Survey 2025
Share with your network today 👇
AAT is a registered charity. No. 1050724
Visit our website