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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 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 9,429       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

5,209

2,171

34,095

 

23

27,511

5,365

2,271

35,147

 

24

28,331

5,525

2,374

36,230

 

25

29,176

5,689

2,481

37,346

 

26

30,046

5,859

2,590

38,495

 

27 FA 6

30,942

6,034

2,703

39,679

 

29

32,817

6,399

2,939

42,155

 

31

34,804

6,787

3,189

44,780

 

33

36,914

7,198

3,455

47,567

 

34

38,017

7,413

3,593

49,024

 

35

39,152

7,635

3,736

50,523

 

36

40,322

7,863

3,884

52,068

 

37 FA 7

41,526

8,098

4,035

53,659

 

38

42,792

8,344

4,194

55,331

 

39

44,045

8,589

4,352

56,986

 

40

45,361

8,845

4,518

58,724

 

   
41

46,718

9,110

4,689

60,517

 

     
42

48,114

9,382

4,864

62,360

 

     
43

49,553

9,663

5,045

64,261

 

     
44 FA 8 FA 8 Reader

 

 

 

 

 

51,034

9,952

5,232

66,217

 

     
45 52,560

10,249

5,424

68,233

 

     
46 54,131

10,556

5,621

70,308

 

     
47 55,750

10,871

5,825

72,447

 

     
49 59,135

11,531

6,251

76,918

 

     
50  

60,905

11,876

6,474

79,256

 

     
51 62,727

12,232

6,703

81,662