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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

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

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