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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

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

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