Salary Costs August 2020

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 21.1% for USS (from 1/10/19), 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
Spinal Point	Scale		Salary	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	1,010	22,062	1,705	1,022	19,773
5	FA 1B		17,361	4,080	1,051	22,492	1,736	1,063	20,160
6	FA 1B		17,682	4,155	1,093	22,930	1,768	1,105	20,556
7	FA 2		18,009	4,232	1,136	23,377	1,801	1,148	20,958
8			18,342	4,310	1,179	23,832	1,834	1,192	21,368
9			18,709	4,397	1,227	24,333	1,871	1,240	21,820
10			19,133	4,496	1,282	24,912	1,913	1,296	22,342
11	FA 3		19,612	4,609	1,345	25,566	1,961	1,358	22,932
12			20,130	4,731	1,412	26,273	2,013	1,426	23,569
13			20,675	4,859	1,483	27,017	2,068	1,498	24,240
14			21,236	4,990	1,557	27,783	2,124	1,571	24,931
15			21,814	5,126	1,632	28,572	2,181	1,647	25,642
16	FA 4		22,417	5,268	1,711	29,396	2,242	1,726	26,385
17			23,067	5,421	1,795	30,283	2,307	1,811	27,185
18			23,754	5,582	1,885	31,221	2,375	1,901	28,031
19			24,461	5,748	1,977	32,187	2,446	1,994	28,901
20			25,217	5,926	2,076	33,219	2,522	2,093	29,832
21			25,941	6,096	2,170	34,207	2,594	2,188	30,723
22	FA 5		26,715	5,637	2,120	34,472
23			27,511	5,805	2,219	35,535
24			28,331	5,978	2,322	36,630
25			29,176	6,156	2,427	37,759
26			30,046	6,340	2,536	38,921
27	FA 6		30,942	6,529	2,647	40,118
29			32,817	6,924	2,881	42,623
31			34,804	7,344	3,129	45,277
33			36,914	7,789	3,392	48,095
34			38,017	8,022	3,530	49,569
35			39,152	8,261	3,672	51,085
36			40,322	8,508	3,818	52,647
37	FA 7		41,526	8,762	3,968	54,256
38			42,792	9,029	4,126	55,947
39			44,045	9,293	4,282	57,620
40			45,361	9,571	4,446	59,378
41			46,718	9,857	4,615	61,191
42			48,114	10,152	4,790	63,056
43			49,553	10,456	4,969	64,978
44	FA 8	FA 8 Reader	51,034	10,768	5,154	66,956
45			52,560	11,090	5,344	68,994
46			54,131	11,422	5,540	71,093
47			55,750	11,763	5,742	73,255
49			59,135	12,477	6,164	77,777
50			60,905	12,851	6,385	80,141
51			62,727	13,235	6,613	82,575