Salary Costs August 2018
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 | 9,262 | 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 |
984 |
21,312 |
|
1,646 |
995 |
19,101 |
|
5 | FA 1B |
16,766 |
3,940 |
1,024 |
21,730 |
|
1,677 |
1,036 |
19,478 |
|
6 |
17,079 |
4,014 |
1,065 |
22,157 |
|
1,708 |
1,077 |
19,863 |
||
7 | FA 2 |
17,408 |
4,091 |
1,108 |
22,607 |
|
1,741 |
1,120 |
20,268 |
|
8 |
17,751 |
4,171 |
1,152 |
23,075 |
|
1,775 |
1,165 |
20,691 |
||
9 |
18,189 |
4,274 |
1,210 |
23,673 |
|
1,819 |
1,222 |
21,230 |
||
10 |
18,688 |
4,392 |
1,275 |
24,354 |
|
1,869 |
1,287 |
21,844 |
||
11 | FA 3 |
19,202 |
4,512 |
1,342 |
25,056 |
|
1,920 |
1,355 |
22,477 |
|
12 |
19,730 |
4,637 |
1,410 |
25,777 |
|
1,973 |
1,424 |
23,127 |
||
13 |
20,275 |
4,765 |
1,482 |
26,521 |
|
2,028 |
1,496 |
23,798 |
||
14 |
20,836 |
4,896 |
1,555 |
27,287 |
|
2,084 |
1,569 |
24,489 |
||
15 |
21,414 |
5,032 |
1,630 |
28,076 |
|
2,141 |
1,645 |
25,200 |
||
16 | FA 4 |
22,017 |
5,174 |
1,709 |
28,900 |
|
2,202 |
1,724 |
25,943 |
|
17 |
22,659 |
5,325 |
1,792 |
29,776 |
|
2,266 |
1,808 |
26,733 |
||
18 |
23,334 |
5,483 |
1,880 |
30,698 |
|
2,333 |
1,897 |
27,564 |
||
19 |
24,029 |
5,647 |
1,971 |
31,647 |
|
2,403 |
1,988 |
28,420 |
||
20 |
24,771 |
5,821 |
2,068 |
32,660 |
|
2,477 |
2,085 |
29,333 |
||
21 |
25,482 |
5,988 |
2,161 |
33,631 |
|
2,548 |
2,178 |
30,208 |
||
22 | FA 5 |
26,243 |
4,724 |
2,169 |
33,136 |
|
|
|
|
|
23 |
27,025 |
4,865 |
2,269 |
34,158 |
|
|
|
|
||
24 |
27,830 |
5,009 |
2,371 |
35,210 |
|
|
|
|
||
25 |
28,660 |
5,159 |
2,476 |
36,295 |
|
|
|
|
||
26 |
29,515 |
5,313 |
2,585 |
37,412 |
|
|
|
|
||
27 | FA 6 |
30,395 |
5,471 |
2,696 |
38,563 |
|
|
|
|
|
29 |
32,236 |
5,802 |
2,930 |
40,969 |
|
|
|
|
||
31 |
34,189 |
6,154 |
3,178 |
43,521 |
|
|
|
|
||
33 |
36,261 |
6,527 |
3,441 |
46,229 |
|
|
|
|
||
34 |
37,345 |
6,722 |
3,579 |
47,646 |
|
|
|
|
||
35 |
38,460 |
6,923 |
3,720 |
49,103 |
|
|
|
|
||
36 |
39,609 |
7,130 |
3,866 |
50,605 |
|
|
|
|
||
37 | FA 7 |
40,792 |
7,343 |
4,016 |
52,151 |
|
|
|
|
|
38 |
42,036 |
7,566 |
4,174 |
53,777 |
|
|
|
|
||
39 |
43,267 |
7,788 |
4,331 |
55,386 |
|
|
|
|
||
40 |
44,559 |
8,021 |
4,495 |
57,074 |
|
|
||||
41 |
45,892 |
8,261 |
4,664 |
58,816 |
|
|||||
42 |
47,263 |
8,507 |
4,838 |
60,608 |
|
|||||
43 |
48,677 |
8,762 |
5,018 |
62,456 |
|
|||||
44 | FA 8 | FA 8 Reader
|
50,132 |
9,024 |
5,202 |
64,358 |
|
|||
45 | 51,630 |
9,293 |
5,392 |
66,316 |
|
|||||
46 | 53,174 |
9,571 |
5,588 |
68,334 |
|
|||||
47 | 54,765 |
9,858 |
5,790 |
70,413 |
|
|||||
49 | 58,089 |
10,456 |
6,212 |
74,757 |
|
|||||
50 |
59,828 |
10,769 |
6,433 |
77,030 |
|
|||||
51 | 61,618 |
11,091 |
6,661 |
79,370 |
|