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 |