Salary Costs August 2021
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 |
|||||
Pension (UPS/All USS) |
NI |
Total |
Pension (DC) |
NI |
Total |
|||||
Year 1 | Apprentice | 9,570 | 957 | 10,527 | ||||||
Year 2 | Apprentice | 16,911 | 1,691 | 18,602 | ||||||
Year 3 | Apprentice | 17,706 | 1,771 | 19,477 | ||||||
Year 4 | Apprentice | 18,538 |
1,854 |
20,392 |
||||||
4 | FA 1A |
17,596 |
4,135 |
1,075 |
22,806 |
|
1,760 |
1,087 |
20,443 |
|
5 | FA 1B |
17,901 |
4,207 |
1,115 |
23,222 |
|
1,790 |
1,127 |
20,818 |
|
6 |
18,212 |
4,280 |
1,155 |
23,647 |
|
1,821 |
1,168 |
21,201 |
||
7 | FA 2 |
18,529 |
4,354 |
1,196 |
24,080 |
|
1,853 |
1,209 |
21,591 |
|
8 |
18,852 |
4,430 |
1,239 |
24,521 |
|
1,885 |
1,252 |
21,989 |
||
9 |
19,209 |
4,514 |
1,285 |
25,008 |
|
1,921 |
1,298 |
22,428 |
||
10 |
19,623 |
4,611 |
1,339 |
25,574 |
|
1,962 |
1,353 |
22,938 |
||
11 | FA 3 |
20,092 |
4,722 |
1,400 |
26,214 |
|
2,009 |
1,414 |
23,515 |
|
12 |
20,600 |
4,841 |
1,467 |
26,908 |
|
2,060 |
1,481 |
24,141 |
||
13 |
21,135 |
4,967 |
1,536 |
27,638 |
|
2,114 |
1,551 |
24,799 |
||
14 |
21,686 |
5,096 |
1,608 |
28,390 |
|
2,169 |
1,623 |
25,478 |
||
15 |
22,254 |
5,230 |
1,682 |
29,166 |
|
2,225 |
1,698 |
26,177 |
||
16 | FA 4 |
22,847 |
5,369 |
1,760 |
29,976 |
|
2,285 |
1,775 |
26,907 |
|
17 |
23,487 |
5,519 |
1,843 |
30,849 |
|
2,349 |
1,859 |
27,695 |
||
18 |
24,174 |
5,681 |
1,933 |
31,788 |
|
2,417 |
1,949 |
28,541 |
||
19 |
24,871 |
5,845 |
2,024 |
32,739 |
|
2,487 |
2,041 |
29,399 |
||
20 |
25,627 |
6,022 |
2,122 |
33,771 |
|
2,563 |
2,140 |
30,329 |
||
21 |
26,341 |
6,190 |
2,215 |
34,746 |
|
2,634 |
2,233 |
31,208 |
||
22 | FA 5 |
27,116 |
5,721 |
2,163 |
35,000 |
|
||||
23 |
27,924 |
5,892 |
2,264 |
36,080 |
|
|||||
24 |
28,756 |
6,068 |
2,367 |
37,191 |
|
|||||
25 |
29,614 |
6,249 | 2,474 |
38,337 |
|
|||||
26 |
30,497 |
6,435 |
2,585 |
39,517 |
|
|||||
27 | FA 6 |
31,406 |
6,627 |
2,698 |
40,731 |
|
||||
29 |
33,309 |
7,028 |
2,935 |
43,273 |
|
|||||
31 |
35,326 |
7,454 |
3,187 |
45,967 |
|
|||||
33 |
37,467 |
7,906 |
3,454 |
48,827 |
|
|||||
34 |
38,587 |
8,142 |
3,594 |
50,323 |
|
|||||
35 |
39,739 |
8,385 |
3,738 |
51,862 |
|
|||||
36 |
40,927 |
8,636 |
3,886 |
53,448 |
|
|||||
37 | FA 7 |
42,149 |
8,893 |
4,038 |
55,081 |
|
||||
38 |
43,434 |
9,165 |
4,199 |
56,797 |
|
|||||
39 |
44,706 |
9,433 |
4,357 |
58,496 |
|
|||||
40 |
46,042 |
9,715 |
4,524 |
60,281 |
|
|||||
41 |
47,419 |
10,005 |
4,696 |
62,120 |
|
|||||
42 |
48,835 |
10,304 |
4,872 |
64,012 |
|
|||||
43 |
50,296 |
10,612 |
5,055 |
65,963 |
|
|||||
44 | FA 8 | FA 8 Reader
|
51,799 |
10,930 |
5,242 |
67,971 |
|
|||
45 | 53,348 |
11,256 |
5,435 |
70,040 |
|
|||||
46 | 54,943 |
11,593 |
5,634 |
72,170 |
|
|||||
47 | 56,587 |
11,940 |
5,839 |
74,366 |
|
|||||
49 | 60,022 |
12,665 |
6,268 |
78,955 |
|
|||||
50 |
61,818 |
13,044 |
6,492 |
81,354 |
|
|||||
51 | 63,668 |
13,434 |
6,723 |
83,825 |
|