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Salary Costs April 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 19.5% for USS, 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 9,262       926   10,188
Year 2 Apprentice 14,861       1,486   16,347
Year 3 Apprentice 15,634       1,563   17,197
Year 4 Apprentice 16,447

1,645

18,092

4 FA 1A

16,460

3,868

955

21,283

 

1,646

967

19,073

5 FA 1B

16,766

3,940

995

21,701

 

1,677

1,007

19,449

6

17,079

4,014

1,036

22,129

 

1,708

1,048

19,835

7 FA 2

17,408

4,091

1,079

22,578

 

1,741

1,091

20,240

8

17,751

4,171

1,124

23,046

 

1,775

1,136

20,662

9

18,189

4,274

1,181

23,644

 

1,819

1,193

21,201

10

18,688

4,392

1,246

24,326

 

1,869

1,259

21,816

11 FA 3

19,202

4,512

1,313

25,027

 

1,920

1,326

22,448

12

19,730

4,637

1,382

25,748

 

1,973

1,395

23,098

13

20,275

4,765

1,453

26,492

 

2,028

1,467

23,769

14

20,836

4,896

1,526

27,258

 

2,084

1,540

24,460

15

21,414

5,032

1,601

28,048

 

2,141

1,616

25,172

16 FA 4

22,017

5,174

1,680

28,871

 

2,202

1,695

25,914

17

22,659

5,325

1,764

29,748

 

2,266

1,779

26,704

18

23,334

5,483

1,852

30,669

 

2,333

1,868

27,535

19

24,029

5,647

1,942

31,618

 

2,403

1,959

28,391

20

24,771

5,821

2,039

32,631

 

2,477

2,056

29,304

21

25,482

5,988

2,132

33,602

 

2,548

2,149

30,180

22 FA 5

26,243

5,117

2,112

33,472

 

23

27,025

5,270

2,210

34,505

 

24

27,830

5,427

2,311

35,568

 

25

28,660

5,589

2,416

36,665

 

26

29,515

5,755

2,523

37,794

 

27 FA 6

30,395

5,927

2,634

38,956

 

29

32,236

6,286

2,866

41,388

 

31

34,189

6,667

3,112

43,968

 

33

36,261

7,071

3,372

46,704

 

34

37,345

7,282

3,509

48,136

 

35

38,460

7,500

3,649

49,609

 

36

39,609

7,724

3,794

51,127

 

37 FA 7

40,792

7,954

3,943

52,689

 

38

42,036

8,197

4,099

54,332

 

39

43,267

8,437

4,254

55,958

 

40

44,559

8,689

4,417

57,665

 

   
41

45,892

8,949

4,585

59,426

 

     
42

47,263

9,216

4,757

61,236

 

     
43

48,677

9,492

4,935

63,104

 

     
44 FA 8 FA 8 Reader

 

 

 

 

 

50,132

9,776

5,118

65,026

 

     
45 51,630

10,068

5,307

67,005

 

     
46 53,174

10,369

5,501

69,044

 

     
47 54,765

10,679

5,701

71,145

 

     
49 58,089

11,327

6,120

75,536

 

     
50  

59,828

11,666

6,338

77,833

 

     
51 61,618

12,016

6,564

80,197