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Human Resources

Salary Costs February 2023

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 10,054       1,005   11,059
Year 2 Apprentice 17,766       1,777   19,543
Year 3 Apprentice 18,601       1,860   20,461
Year 4 Apprentice 19,475

1,948

21,423
9/ LWF FA 1

21,400

5,029

1,535

27,964

 

2,140

1,550

25,090
10

21,761

5,114

1,582

28,457

 

2,176

1,597

25,534
10 FA 2

21,761

5,114

1,582

28,457

 

2,176

1,597

25,534
11

22,197

5,216

1,639

29,052

 

2,220

1,654

26,071
12

22,630

5,318

1,695

29,643

 

2,263

1,711

26,604
11 FA 3

21,197

5,216

1,639

29,052

 

2,220

1,654

26,071
12

22,630

5,318

1,695

29,643

 

2,263

1,711

26,604
13

23,149

5,440

1,763

30,352

 

2,315

1,779

27,243
14

23,662

5,561

1,830

31,053

 

2,366

1,846

27,874
15

24,144

5,674

1,893

31,711

 

2,414

1,909

29,468
16

24,715

5,808

1,967

32,490

2,472

1,982

29,171
16 FA 4

24,715

5,808

1,967

32,490

 

2,472

1,982

29,171
17

25,285

5,942

2,042

33,269

 

2,529

2,059

29,873
18

25,948

6,098

2,128

34,174

 

2,595

2,146

30,689
19

26,642

6,261

2,219

35,121

 

2,664

2,237

31,543
20

27,396

6,438

2,317

36,151

 

2,740

2,336

32,471
21

28,131

6,611

2,413

37,155

 

2,813

2,432

33,376
22 FA 5

28,929

6,249

2,345

37,523

 

23

29,762

6,429

2,449

38,639

 

24

30,619

6,614

2,556

39,788

 

25

31,502

 6,804 2,665

40,972

 

26

32,411

7,001

2,779

42,190

 

27 FA 6

33,348

7,203

2,895

43,446

 

29

35,308

7,627

3,139

46,074

 

31

37,386

8,075

3,398

48,859

 

33

39,592

8,552

3,672

51,819

 

34

40,745

8,801

3,816

53,362

 

35

41,931

9,057

3,964

54,952

 

36

43,155

9,321

4,116

56,592

 

37 FA 7

44,414

9,593

4,273

58,280

 

38

45,737

9,879

4,437

60,054

 

39

47,047

10,162

4,600

61,810

 

40

48,423

10,459

4,772

63,654

 

   
41

49,841

10,766

4,948

65,555

 

      
42

51,306

11,082

5,131

67,519

 

      
43

52,841

11,414

5,322

69,576

 

      
44 FA 8 FA 8 Reader

 

 

 

 

 

54,421

11,755

5,518

71,694

 

      
45 56,048

12,106

5,721

73,875

 

      
46 57,723

12,468

5,929

76,120

 

      
47 59,450

12,841

6,144

78,435

 

      
49 63,059

13,621

6,594

83,273

 

      
50  

64,946

14,028

6,828

85,803

 

      
51 66,890

14,448

7,070

88,409