Salary Costs August 2017

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 23.5% for UPS Defined Benefits Scheme and 10% for UPS Defined Contributions Scheme (reduced with effect from 1/1/18 and assuming 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
Spinal Point	Scale		Salary	Pension (UPS/All USS)	NI	Total	Pension (DC)	NI	Total
Year 1	Apprentice		9,080				908		9,988
Year 2	Apprentice		14,235				1,424		15,659
Year 3	Apprentice		14,933				1,493		16,426
Year 4	Apprentice		15,665				1,567		17,232
4	FA 1A		16,035	3,768	964	20,768	1,604	976	18,614
5	FA 1B		16,341	3,840	1,004	21,186	1,634	1,016	18,991
6	FA 1B		16,654	3,914	1,045	21,613	1,665	1,057	19,376
7	FA 2		16,983	3,991	1,088	22,062	1,698	1,100	19,781
8			17,326	4,072	1,133	22,530	1,733	1,145	20,203
9			17,764	4,175	1,190	23,129	1,776	1,202	20,743
10			18,263	4,292	1,255	23,810	1,826	1,268	21,357
11	FA 3		18,777	4,413	1,322	24,512	1,878	1,335	21,990
12			19,305	4,537	1,391	25,233	1,931	1,404	22,640
13			19,850	4,665	1,462	25,977	1,985	1,476	23,311
14			20,411	4,797	1,535	26,743	2,041	1,549	24,001
15			20,989	4,932	1,611	27,532	2,099	1,625	24,713
16	FA 4		21,585	5,072	1,688	28,346	2,159	1,703	25,447
17			22,214	5,220	1,770	29,205	2,221	1,786	26,221
18			22,876	5,376	1,857	30,108	2,288	1,872	27,036
19			23,557	5,536	1,945	31,038	2,356	1,962	27,874
20			24,285	5,707	2,040	32,032	2,429	2,057	28,771
21			24,983	5,871	2,131	32,985	2,498	2,149	29,630
22	FA 5		25,728	4,631	2,140	32,499
23			26,495	4,769	2,237	33,501
24			27,285	4,911	2,337	34,534
25			28,098	5,058	2,441	35,596
26			28,936	5,208	2,547	36,692
27	FA 6		29,799	5,364	2,657	37,819
29			31,604	5.689	2,886	40,179
31			33,518	6,033	3,129	42,680
33			35,550	6,399	3,387	45,336
34			36,613	6,590	3,522	46,725
35			37,706	6,787	3,661	48,154
36			38,833	6,990	3,804	49,627
37	FA 7		39,992	7,199	3,951	51,141
38			41,212	7,418	4,106	52,736
39			42,418	7,635	4,259	54,312
40			43,685	7,863	4,420	55,968
41			44,992	8,099	4,586	57,676
42			46,336	8,340	4,756	59,433
43			47,722	8,590	4,932	61,244
44	FA 8	FA 8 Reader	49,149	8,847	5,113	63,109
45			50,618	9,111	5,300	65,029
46			52,132	9,384	5,492	67,008
47			53,691	9,664	5,690	69,045
49			56,950	10,251	6,104	73,305
50			58,655	10,558	6,320	75,533
51			60,410	10,874	6,543	77,827