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Salary Costs August 2018

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 23.5% for UPS Defined Benefits Scheme and 10% for UPS Defined Contributions Scheme (reduced with effect from 1/1/18 and assuming 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 9,262       926   10,188
Year 2 Apprentice 14,861       1,486   16,347
Year 3 Apprentice 15,634       1,563   17,197
Year 4 Apprentice 16,447




1,645


18,092

4 FA 1A

16,460

3,868

984

21,312

 

1,646

995

19,101

5 FA 1B

16,766

3,940

1,024

21,730

 

1,677

1,036

19,478

6

17,079

4,014

1,065

22,157

 

1,708

1,077

19,863

7 FA 2

17,408

4,091

1,108

22,607

 

1,741

1,120

20,268

8

17,751

4,171

1,152

23,075

 

1,775

1,165

20,691

9

18,189

4,274

1,210

23,673

 

1,819

1,222

21,230

10

18,688

4,392

1,275

24,354

 

1,869

1,287

21,844

11 FA 3

19,202

4,512

1,342

25,056

 

1,920

1,355

22,477

12

19,730

4,637

1,410

25,777

 

1,973

1,424

23,127

13

20,275

4,765

1,482

26,521

 

2,028

1,496

23,798

14

20,836

4,896

1,555

27,287

 

2,084

1,569

24,489

15

21,414

5,032

1,630

28,076

 

2,141

1,645

25,200

16 FA 4

22,017

5,174

1,709

28,900

 

2,202

1,724

25,943

17

22,659

5,325

1,792

29,776

 

2,266

1,808

26,733

18

23,334

5,483

1,880

30,698

 

2,333

1,897

27,564

19

24,029

5,647

1,971

31,647

 

2,403

1,988

28,420

20

24,771

5,821

2,068

32,660

 

2,477

2,085

29,333

21

25,482

5,988

2,161

33,631

 

2,548

2,178

30,208

22 FA 5

26,243

4,724

2,169

33,136

 




23

27,025

4,865

2,269

34,158

 




24

27,830

5,009

2,371

35,210

 




25

28,660

5,159

2,476

36,295

 




26

29,515

5,313

2,585

37,412

 




27 FA 6

30,395

5,471

2,696

38,563

 




29

32,236

5,802

2,930

40,969

 




31

34,189

6,154

3,178

43,521

 




33

36,261

6,527

3,441

46,229

 




34

37,345

6,722

3,579

47,646

 




35

38,460

6,923

3,720

49,103

 




36

39,609

7,130

3,866

50,605

 




37 FA 7

40,792

7,343

4,016

52,151

 




38

42,036

7,566

4,174

53,777

 




39

43,267

7,788

4,331

55,386

 




40

44,559

8,021

4,495

57,074

 


   
41

45,892

8,261

4,664

58,816

 

     
42

47,263

8,507

4,838

60,608

 

     
43

48,677

8,762

5,018

62,456

 

     
44 FA 8 FA 8 Reader

 

 

 

 

 

50,132

9,024

5,202

64,358

 

     
45 51,630

9,293

5,392

66,316

 

     
46 53,174

9,571

5,588

68,334

 

     
47 54,765

9,858

5,790

70,413

 

     
49 58,089

10,456

6,212

74,757

 

     
50  

59,828

10,769

6,433

77,030

 

     
51 61,618

11,091

6,661

79,370