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Salary Costs August 2019

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 21.1% for USS (from 1/10/19), 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 9,429       943   10,372
Year 2 Apprentice 15,583       1,558   17,141
Year 3 Apprentice 16,346       1,635   17,981
Year 4 Apprentice 17,147

1,715

18,862

4 FA 1A

17,046

4,006

1,032

22,084

 

1,705

1,044

19,794

5 FA 1B

17,361

4,080

1,073

22,514

 

1,736

1,085

20,182

6

17,682

4,155

1,115

22,952

 

1,768

1,127

20,577

7 FA 2

18,009

4,232

1,157

23,398

 

1,801

1,170

20,980

8

18,342

4,310

1,201

23,853

 

1,834

1,213

21,390

9

18,709

4,397

1,249

24,354

 

1,871

1,262

21,841

10

19,133

4,496

1,304

24,933

 

1,913

1,317

22,363

11 FA 3

19,612

4,609

1,366

25,587

 

1,961

1,380

22,953

12

20,130

4,731

1,434

26,294

 

2,013

1,448

23,591

13

20,675

4,859

1,505

27,039

 

2,068

1,519

24,262

14

21,236

4,990

1,578

27,805

 

2,124

1,593

24,952

15

21,814

5,126

1,654

28,594

 

2,181

1,669

25,664

16 FA 4

22,417

5,268

1,732

29,417

 

2,242

1,748

26,406

17

23,067

5,421

1,817

30,305

 

2,307

1,833

27,207

18

23,754

5,582

1,907

31,243

 

2,375

1,923

28,052

19

24,461

5,748

1,999

32,208

 

2,446

2,016

28,923

20

25,217

5,926

2,097

33,240

 

2,522

2,115

29,853

21

25,941

6,096

2,192

34,229

 

2,594

2,210

30,745

22 FA 5

26,715

5,637

2,142

34,493

 

23

27,511

5,805

2,241

35,557

 

24

28,331

5,978

2,343

36,652

 

25

29,176

6,156

2,449

37,781

 

26

30,046

6,340

2,557

38,943

 

27 FA 6

30,942

6,529

2,669

40,140

 

29

32,817

6,924

2,903

42,644

 

31

34,804

7,344

3,151

45,298

 

33

36,914

7,789

3,414

48,117

 

34

38,017

8,022

3,551

49,590

 

35

39,152

8,261

3,693

51,106

 

36

40,322

8,508

3,839

52,669

 

37 FA 7

41,526

8,762

3,989

54,277

 

38

42,792

9,029

4,147

55,968

 

39

44,045

9,293

4,303

57,642

 

40

45,361

9,571

4,468

59,400

 

   
41

46,718

9,857

4,637

61,212

 

     
42

48,114

10,152

4,811

63,077

 

     
43

49,553

10,456

4,991

64,999

 

     
44 FA 8 FA 8 Reader

 

 

 

 

 

51,034

10,768

5,175

66,978

 

     
45 52,560

11,090

5,366

69,016

 

     
46 54,131

11,422

5,562

71,114

 

     
47 55,750

11,763

5,764

73,277

 

     
49 59,135

12,477

6,186

77,798

 

     
50  

60,905

12,851

6,407

80,163

 

     
51 62,727

13,235

6,634

82,596