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Human Resources

Salary Costs August 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

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

23,114

5,432

1,758

30,304

 

2,311

1,774

27,200
10 FA 2

23,114

5,432

1,758

30,304

 

2,311

1,774

27,200
11

23,581

5,542

1,819

30,942

 

2,358

1,836

27,775
12

24,044

5,650

1,880

31,574

 

2,404

1,896

28,345
12 FA 3

24,044

5,650

1,880

31,574

 

2,404

1,896

28,345
13

24,600

5,781

1,952

32,333

 

2,460

1,969

29,029
14

25,148

5,910

2,024

33,082

 

2,515

2,041

29,704
15

25,433

5,977

2,061

33,471

 

2,543

2,078

30,055
16

26,038

6,119

2,140

34,297

2,604

2,158

30,800
16 FA 4

26,038

6,119

2,140

34,297

 

2,604

2,158

30,800
17

26,642

6,261

2,219

35,121

 

2,664

2,237

31,543
18

27,344

6,426

2,310

36,080

 

2,734

2,329

32,407
19

28,081

6,599

2,406

37,086

 

2,808

2,426

33,315
20

28,879

6,787

2,510

38,176

 

2,888

2,530

34,297
21

29,659

6,970

2,612

39,241

 

2,966

2,632

35,257
22 FA 5

30,505

 4,423 2,697 37,625

 

23

31,387

 4,551 2,811 38,750

 

24

32,296

 4,683 2,929 39,908

 

25

33,232

 4,819 3,050 41,101

 

26

33,882

 4,913 3,135 41,930

 

27 FA 6

34,866

 5,056 3,262 43,184

 

29

36,924

 5,354 3,529 45,807

 

31

39,105

 5,670 3,812 48,587

 

33

41,421

 6,006 4,112 51,539

 

34

42,632

 6,182 4,269 53,082

 

35

43,878

 6,362 4,430 54,670

 

36

45,163

 6,549 4,597 56,308

 

37 FA 7

46,485

 6,740 4,768 57,993

 

38

47,874

 6,942 4,948 59,764

 

39

49,250

 7,141 5,126 61,517

 

40

50,694

 7,351 5,313 63,358

 

   
41

52,183

 7,567 5,506 65,256

 

      
42

53,715

 7,789 5,705 67,208

 

      
43

55,295

 8,018 5,909 69,222

 

      
44 FA 8 FA 8 Reader

 

 

 

 

 

56,921

 8,254 6,120 71,295

 

      
45 58,596 8,496 6,337 73,430

 

      
46 60,321 8,747 6,561 75,628

 

      
47 62,098 9,004 6,791 77,893

 

      
49 65,814 9,543 7,273 82,630

 

      
50  

67,757

 9,825 7,524 85,106

 

      
51 69,757 10,115 7,783 87,655

 

      
100 FA 9
 
 
 
 
 
 
 
 







































































 71,900 10,426 8,061 90,387

     
101 73,200 10,614 8,230 92,044

     
102 74,500 10,803 8,398 93,701

     
103 75,800 10,991 8,567 95,358

     
104 77,100 11,180 8,735 97,014

     
105 78,400 11,368 8,903 98,671

     
106 79,700 11,557 9,072 100,328

     
107 81,000 11,745 9,240 101,985

     
108 82,300 11,934 9,409 103,642

     
109 83,600 12,122 9,577 105,299

     
110 84,900 12,311 9,746 106,956

     
111 86,200

12,499

 9,914 108,613

     
112 87,500 12,688 10,083 110,270

     
113 88,800 12,876 10,251 111,927

     
114 90,100 13,065 10,420 113,584

     
115 91,400 13,253 10,588 115,241

     
116 92,700 13,442 10,756 116,898

     
117 94,000 13,630 10,925 118,555

     
118 95,300 13,819 11,093 120,212

     
119 96,600 14,007 11,262 121,869

     
120 97,900 14,196 11,430 123,526

     
121 99,200 14,384 11,599 125,183

     
122 100,500 14,573 11,767 126,840

     
123 101,800 14,761 11,936 128,497

     
124 103,100 14,950 12,104 130,154

     
125 104,400 15,138 12,273 131,811

     
126 105,700 15,327 12,441 133,468

     
127 107,000 15,515 12,609

135,124

     
128 108,300 15,704 12,778 136,781

     
129 109,600 15,892 12,946 138,438

     
130 110,900 16,081 13,115 140,095

     
131 112,200 16,269 13,283 141,752

     
132 113,500 16,458 13,452 143,409

     
133 114,800 16,646 13,620 145,066

     
134 116,100 16,835 13,789 146,723

     
135 117,400 17,023 13,957 148,380

     
136 118,700 17,212 14,126 150,037

     
137 120,000 17,400 14,294 151,694

     
138 121,300 17,589 14,462 153,351

     
139 122,600 17,777 14,631 155,008

     
140 123,900 17,966 14,799 156,665