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Human Resources

Salary Costs August 2021 USS Oct2021

The following figures assume that the employee is in a salary sacrifice pension scheme (USS for scales 5 and above, UPS or DC for scales 1-4) .

Employer pension contributions are 21.4% for USS (from 1/10/21), 23.5% for UPS Defined Benefits Scheme and 10% for UPS Defined Contributions Scheme (and assume the employee opts to contribute the maximum 5%).

The employer NI rate for Apprentices under 25 and on the Apprentice Scales shown in the table below, is nil.

There is an additional charge of 0.5% of salary in respect of the Government Apprenticeship Levy (not yet included in the table below)

Spinal Point  Scale 

Salary 

All USS plus FA 1-4 existing members of pension scheme as at Apr 2010

 

 

FA 1-4 New Entrants to pension scheme from Apr 2010

Pension

(UPS/All USS)

NI

Total

Pension

(DC)

NI

Total
Year 1 Apprentice 9,570       957   10,527
Year 2 Apprentice 16,911       1,691   18,602
Year 3 Apprentice 17,706       1,771   19,477
Year 4 Apprentice 18,538

1,854

20,392
4 LWF 1A

18,790

4,416

1,230

24,436

 

1,879

1,243

21,912
5 LWF 1B

18,790

4,416

1,230

24,436

 

1,879

1,243

21,912
6

18,790

4,416

1,230

24,436

 

1,879

1,243

21,912
7 LWF 2

18,790

4,416

1,230

24,436

 

1,879

1,243

21,912
8 FA 2

18,852

4,430

1,239

 24,521

 

1,885

1,252

21,989
9

19,209

4,514

1,285

25,008

 

1,921

1,298

22,428
10

19,623

4,611

1,339

25,574

 

1,962

1,353

22,938
11 FA 3

20,092

4,722

1,400

26,214

 

2,009

1,414

23,515
12

20,600

4,841

1,467

26,908

 

2,060

1,481

24,141
13

21,135

4,967

1,536

27,638

 

2,114

1,551

24,799
14

21,686

5,096

1,608

28,390

 

2,169

1,623

25,478
15

22,254

5,230

1,682

29,166

 

2,225

1,698

26,177
16 FA 4

22,847

5,369

1,760

29,976

 

2,285

1,775

26,907
17

23,487

5,519

1,843

30,849

 

2,349

1,859

27,695
18

24,174

5,681

1,933

31,788

 

2,417

1,949

28,541
19

24,871

5,845

2,024

32,739

 

2,487

2,041

29,399
20

25,627

6,022

2,122

33,771

 

2,563

2,140

30,329
21

26,341

6,190

2,215

34,746

 

2,634

2,233

31,208
22 FA 5

27,116

5,803

2,155

35,074

 

23

27,924

5,976

2,256

36,156

 

24

28,756

6,154

2,360

37,269

 

25

29,614

 6,337 2,466

38,418

 

26

30,497

6,526

2,576

39,600

 

27 FA 6

31,406

6,721

2,689

40,816

 

29

33,309

7,128

2,926

43,363

 

31

35,326

7,560

3,177

46,063

 

33

37,467

8,018

3,444

48,929

 

34

38,587

8,258

3,583

50,428

 

35

39,739

8,504

3,727

51,970

 

36

40,927

8,758

3,875

53,560

 

37 FA 7

42,149

9,020

4,027

55,196

 

38

43,434

9,295

4,187

56,915

 

39

44,706

9,567

4,345

58,618

 

40

46,042

9,853

4,511

60,406

 

   
41

47,419

10,148

4,683

62,249

 

      
42

48,835

10,451

4,859

64,145

 

      
43

50,296

10,763

5,041

66,100

 

      
44 FA 8 FA 8 Reader

 

 

 

 

 

51,799

11,085

5,228

68,112

 

      
45 53,348

11,416

5,421

70,185

 

      
46 54,943

11,758

5,619

72,320

 

      
47 56,587

12,110

5,824

74,520

 

      
49 60,022

12,845

6,251

79,118

 

      
50  

61,818

13,229

6,475

81,522

 

      
51 63,668

13,625

6,705

83,998