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Human Resources

Salary Costs August 2021 USS April 2022

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 21.6% for USS (from 1/04/22), 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 LWF 1A

18,790

4,416

1,303

24,508

 

1,879

1,317

21,986
5 LWF 1B

18,790

4,416

1,303

24,508

 

1,879

1,317

21,986
6

18,790

4,416

1,303

24,508

 

1,879

1,317

21,986
7 LWF 2

18,790

4,416

1,303

24,508

 

1,879

1,317

21,986
8 FA 2

18,852

4,430

1,312

 24,594

 

1,885

1,326

22,063
9

19,209

4,514

1,362

25,086

 

1,921

1,377

22,507
10

19,623

4,611

1,421

25,656

 

1,962

1,436

23,021
11 FA 3

20,092

4,722

1,488

26,302

 

2,009

1,503

23,604
12

20,600

4,841

1,560

27,001

 

2,060

1,576

24,236
13

21,135

4,967

1,636

27,738

 

2,114

1,652

24,901
14

21,686

5,096

1,715

28,497

 

2,169

1,731

25,586
15

22,254

5,230

1,795

29,279

 

2,225

1,812

26,292
16 FA 4

22,847

5,369

1,880

30,096

 

2,285

1,897

27,029
17

23,487

5,519

1,971

30,977

 

2,349

1,989

27,824
18

24,174

5,681

2,069

31,923

 

2,417

2,087

28,678
19

24,871

5,845

2,168

32,883

 

2,487

2,186

29,544
20

25,627

6,022

2,275

33,925

 

2,563

2,294

30,484
21

26,341

6,190

2,377

34,908

 

2,634

2,397

31,372
22 FA 5

27,116

5,857

2,311

35,285

 

23

27,924

6,032

2,421

36,377

 

24

28,756

6,211

2,534

37,501

 

25

29,614

 6,397 2,651

38,661

 

26

30,497

6,587

2,770

39,855

 

27 FA 6

31,406

6,784

2,894

41,084

 

29

33,309

7,195

3,152

43,656

 

31

35,326

7,630

3,426

46,382

 

33

37,467

8,093

3,717

49,277

 

34

38,587

8,335

3,869

50,790

 

35

39,739

8,584

4,025

52,248

 

36

40,927

8,840

4,186

53,954

 

37 FA 7

42,149

9,104

4,352

55,605

 

38

43,434

9,382

4,527

57,342

 

39

44,706

9,656

4,699

59,062

 

40

46,042

9,945

4,881

60,868

 

   
41

47,419

10,243

5,068

62,729

 

      
42

48,835

10,548

5,260

64,643

 

      
43

50,296

10,864

5,458

66,618

 

      
44 FA 8 FA 8 Reader

 

 

 

 

 

51,799

11,189

5,662

68,650

 

      
45 53,348

11,523

5,872

70,744

 

      
46 54,943

11,868

6,089

72,900

 

      
47 56,587

12,223

6,312

75,122

 

      
49 60,022

12,965

6,778

79,765

 

      
50  

61,818

13,353

7,022

82,193

 

      
51 63,668

13,752

7,272

84,694