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Human Resources

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