Salary Costs January 2024

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 14.5% for USS (from 1/01/24), 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		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		22,776	5,352	1,714	29,843	2,278	1,730	26,784
10	FA 1		22,776	5,352	1,714	29,843	2,278	1,730	26,784
10	FA 2		22,776	5,352	1,714	29,843	2,278	1,730	26,784
11			23,144	5,439	1,762	30,345	2,314	1,778	27,237
12			23,144	5,439	1,762	30,345	2,314	1,778	27,237
12	FA 3		23,144	5,439	1,762	30,345	2,314	1,778	27,237
13			23,700	5,570	1,835	31,104	2,370	1,851	27,921
14			24,248	5,698	1,906	31,853	2,425	1,923	28,596
15			24,533	5,765	1,944	32,242	2,453	1,960	28,947
16			25,138	5,907	2,022	33,068	2,514	2,040	29,692
16	FA 4		25,138	5,907	2,022	33,068	2,514	2,040	29,692
17			25,742	6,049	2,101	33,893	2,574	2,119	30,435
18			26,444	6,214	2,193	34,851	2,644	2,211	31,299
19			27,181	6,388	2,289	35,857	2,718	2,308	32,207
20			27,979	6,575	2,393	36,947	2,798	2,412	33,189
21			28,759	6,758	2,495	38,012	2,876	2,515	34,149
22	FA 5		29,605	4,293	2,580	36,478
23			30,487	4,421	2,695	37,602
24			31,396	4,552	2,813	38,761
25			32,332	4,688	2,934	39,954
26			32,982	4,782	3,018	40,782
27	FA 6		33,966	4,925	3,146	42,037
29			36,024	5,223	3,412	44,660
31			38,205	5,540	3,695	47,440
33			40,521	5,876	3,995	50,392
34			41,732	6,051	4,152	51,935
35			42,978	6,232	4,313	53,523
36			44,263	6,418	4,480	55,161
37	FA 7		45,585	6,610	4,651	56,846
38			46,974	6,811	4,831	58,616
39			48,350	7,011	5,009	60,370
40			49,794	7,220	5,197	62,211
41			51,283	7,436	5,390	64,109
42			52,815	7,658	5,588	66,061
43			54,395	7,887	5,793	68,075
44	FA 8	FA 8 Reader	56,021	8,123	6,004	70,148
45			57,696	8,366	6,221	72,282
46			59,421	8,616	6,444	74,481
47			61,198	8,874	6,674	76,746
49			64,914	9,413	7,156	81,482
50			66,857	9,694	7,408	83,959
51			68,857	9,984	7,667	86,508
100	FA 9		71,000	10,295	7,945	89,240
101			72,300	10,484	8,113	90,896
102			73,600	10,672	8,281	92,553
103			74,900	10,861	8,450	94,210
104			76,200	11,049	8,618	95,867
105			77,500	11,238	8,787	97,524
106			78,800	11,426	8,955	99,181
107			80,100	11,615	9,124	100,838
108			81,400	11,803	9,292	102,495
109			82,700	11,992	9,461	104,152
110			84,000	12,180	9,629	105,809
111			85,300	12,369	9,798	107,466
112			86,600	12,557	9,966	109,123
113			87,900	12,746	10,134	110,780
114			89,200	12,934	10,303	112,437
115			90,500	13,123	10,471	114,094
116			91,800	13,311	10,640	115,751
117			93,100	13,500	10,808	117,408
118			94,400	13,688	10,977	119,065
119			95,700	13,877	11,145	120,722
120			97,000	14,065	11,314	122,379
121			98,300	14,254	11,482	124,036
122			99,600	14,442	11,651	125,693
123			100,900	14,631	11,819	127,350
124			102,200	14,819	11,987	129,006
125			103,500	15,008	12,156	130,663
126			104,800	15,196	12,324	132,320
127			106,100	15,385	12,493	133,977
128			107,400	15,573	12,661	135,634
129			108,700	15,762	12,830	137,291
130			110,000	15,950	12,998	138,948
131			111,300	16,139	13,167	140,605
132			112,600	16,327	13,335	142,262
133			113,900	16,516	13,504	143,919
134			115,200	16,704	13,672	145,576
135			116,500	16,893	13,841	147,233
136			117,800	17,081	14,009	148,890
137			119,100	17,270	14,177	150,547
138			120,400	17,458	14,346	152,204
139			121,700	17,647	14,514	153,861
140			123,000	17,835	14,683	155,518
141			124,300	18,024	14,851	157,175
142			125,600	18,212	15,020	158,832
143			126,900	18,401	15,188	160,489
144			128,200	18,589	15,357	162,146
145			129,500	18,778	15,525	163,803
146			130,800	18,966	15,694	165,460
147			132,100	19,155	15,862	167,116
148			133,400	19,343	16,030	168,773
149			134,700	19,532	16,199	170,430
150			136,000	19,720	16,367	172,087
151			137,300	19,909	16,536	173,744
152			138,600	20,097	16,704	175,401
153			139,900	20,286	16,873	177,058
154			141,200	20,474	17,041	178,715
155			142,500	20,663	17,210	180,372
156			143,800	20,851	17,378	182,029
157			145,100	21,040	17,547	183,686
158			146,400	21,228	17,715	185,343
159			147,700	21,417	17,883	187,000
160			149,000	21,605	18,052	188,657
161			150,300	21,794	18,220	190,314
162			151,600	21,982	18,389	191,971
163			152,900	22,171	18,557	193,628
164	154,200	22,359	18,726	195,285
165	155,500	22,548	18,894	196,942
166	156,800	22,736	19,063	198,599
167	158,100	22,925	19,231	200,256
168	159,400	23,113	19,400	201,913
169	160,700	23,302	19,568	203,570
170	162,000	23,490	19,736	205,226
171	163,300	23,679	19,905	206,883
172	164,600	23,867	20,073	208,540
173	165,900	24,056	20,242	210,197
174	167,200	24,244	20,410	211,854
175	168,500	24,433	20,579	213,511
176	169,800	24,621	20,747	215,168
177	171,100	24,810	20,916	216,825
178	172,400	24,998	21,084	218,482
179	173,700	25,187	21,253	220,139
180	175,000	25,375	21,421	221,796