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Salary Costs April 2025

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 15,378-18,529       1,538-1,853   16,916-20,382
Year 2 Apprentice 23,915       2,392   26,307
Year 3 Apprentice 23,915       2,392   26,307
Year 4 Apprentice 23,915

2,392

26,307

9/ RLW FA 1

23,915

5,620

2,640

32,175

 

2,392

2,658

28,964

10/RLW

23,915

5,620

2,640

32,175

 

2,392

2,658

28,964

10/RLW FA 2

23,915

5,620

2,640

32,175

 

2,392

2,658

28,964

11

24,344

5,721

2,701

32,766

 

2,434

2,719

29,497

12

24,344

5,721

2,701

32,766

 

2,434

2,719

29,497

12 FA 3

24,344

5,721

2,701

32,766

 

2,434

2,719

29,497

13

24,900

5,852

2,780

33,531

 

2,490

2,798

30,188

14

25,448

5,980

2,857

34,286

 

2,545

2,876

30,869

15

25,733

6,047

2,898

34,678

 

2,573

2,917

31,223

16

26,338

6,189

2,983

35,511

2,634

3,003

31,975

16 FA 4

26,338

6,189

2,983

35,511

 

2,634

3,003

31,975

17

26,942

6,331

3,069

36,342

 

2,694

3,089

32,725

18

27,644

6,496

3,169

37,309

 

2,764

3,189

33,598

19

28,381

6,670

3,273

38,324

 

2,838

3,294

34,513

20

29,179

6,857

3,386

39,422

 

2,918

3,408

35,505

21

29,959

7,040

3,497

40,496

 

2,996

3,519

36,474

22 FA 5

30,805

4,467 3,589 38,861

 

23

31,637

4,587 3,706 39,930

 

24

32,546

4,719 3,834 41,099

 

25

33,482

4,855 3,966 42,303

 

26

34,132

4,949 4,057 43,139

 

27 FA 6

35,116

5,092 4,196 44,404

 

29

37,174

5,390 4,486 47,050

 

31

39,355

5,706 4,793 49,855

 

33

41,671

6,042 5,119 52,833

 

34

42,882

6,218 5,290 54,390

 

35

44,128

6,399 5,465 55,992

 

36

45,413

6,585

5,646 57,644

 

37 FA 7

46,735

6,777 5,833 59,344

 

38

48,148

6,981 6.032 61,161

 

39

49,559

7,186 6,230 62,975

 

40

51,039

7,401 6,439 64,878

 

   
41

52,565

7,622 6,654 66,841

 

     
42

54,135

7,850 6,875 68,859

 

     
43

55,755

8,084 7,103 70,943

 

     
44 FA 8 FA 8 Reader

 

 

 

 

 

57,422

8,326 7,338 73,086

 

     
45 59,138 8,575 7,580 75,293

 

     
46 60,907 8,832 7,829 77,567

 

     
47 62,728 9,096 8,085 79,909

 

     
49 66,537 9,648 8,622 84,807

 

     
50  

68,528

9,937 8,902 87,367

 

     
51 70,578 10,234 9,191 90,003

 

     
100 FA 9
 
 
 
 
 
 
 
 







































































72,775 10,552 9,500 92,828

     
101 74,108 10,746 9,688 94,541

     
102 75,440 10,939 9,876 96,255

     
103 76,773 11,132 10,063 97,968

     
104 78,105 11,325 10,251 99,681

     
105 79,438 11,518 10,439 101,395

     
106 80,770 11,712 10,626 103,108

     
107 82,103 11,905 10,814 104,821

     
108 83,435 12,098 11,002 106,535

     
109 84,768 12,291 11,190 108,248

     
110 86,100 12,485 11,377 109,962

     
111 87,433 12,678 11,565 111,675

     
112 88,765

12,871

11,753 113,388

     
113 90,098 13,064 11,940

115,102

     
114 91,430 13,257 12,128 116,815

     
115 92,763 13,451 12,316 118,529

     
116 94,095 13,644 12,503 120,242

     
117 95,428 13,837 12,691 121,955

     
118 96,760 14,030 12,879 123,669

     
119 98,093 14,223 13,066 125,382

     
120 99,425 14,417 13,254 127,096

     
121 100,758 14,610 13,442 128,809

     
122 102,090 14,803 13,629 130,522

     
123 103,423 14,996 13,817 132,236

     
124 104,755 15,189 14,005 133,949

     
125 106,088 15,383 14,192 135,663

     
126 107,420 15,576 14,380 137,376

     
127 108,753

15,769

14,568

139,089

     
128 110,085 15,962 14,755 140,803

     
129 111,418 16,156 14,943

142,516

     
130 112,750 16,349 15,131 144,230

     
131 114,083 16,542 15,319 145,943

     
132 115,415 16,735 15,506 147,656

     
133 116,748 16,928 15,694 149,370

     
134 118,080 17,122 15,882 151,083

     
135 119,413 17,315 16,069 152,797

     
136 120,745 17,508 16,257 154,510

     
137 122,078 17,701 16,445 156,223

     
138 123,410 17,894 16,632 157,937

     
139 124,743 18,088 16,820 159,650

     
140 126,075 18,281 17,008 161,364