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Salary Costs August 2019

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 21.1% for USS (from 1/10/19), 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 9,429       943   10,372
Year 2 Apprentice 15,583       1,558   17,141
Year 3 Apprentice 16,346       1,635   17,981
Year 4 Apprentice 17,147

1,715

18,862

4 FA 1A

17,046

4,006

1,010

22,062

 

1,705

1,022

19,773

5 FA 1B

17,361

4,080

1,051

22,492

 

1,736

1,063

20,160

6

17,682

4,155

1,093

22,930

 

1,768

1,105

20,556

7 FA 2

18,009

4,232

1,136

23,377

 

1,801

1,148

20,958

8

18,342

4,310

1,179

23,832

 

1,834

1,192

21,368

9

18,709

4,397

1,227

24,333

 

1,871

1,240

21,820

10

19,133

4,496

1,282

24,912

 

1,913

1,296

22,342

11 FA 3

19,612

4,609

1,345

25,566

 

1,961

1,358

22,932

12

20,130

4,731

1,412

26,273

 

2,013

1,426

23,569

13

20,675

4,859

1,483

27,017

 

2,068

1,498

24,240

14

21,236

4,990

1,557

27,783

 

2,124

1,571

24,931

15

21,814

5,126

1,632

28,572

 

2,181

1,647

25,642

16 FA 4

22,417

5,268

1,711

29,396

 

2,242

1,726

26,385

17

23,067

5,421

1,795

30,283

 

2,307

1,811

27,185

18

23,754

5,582

1,885

31,221

 

2,375

1,901

28,031

19

24,461

5,748

1,977

32,187

 

2,446

1,994

28,901

20

25,217

5,926

2,076

33,219

 

2,522

2,093

29,832

21

25,941

6,096

2,170

34,207

 

2,594

2,188

30,723

22 FA 5

26,715

5,637

2,120

34,472

 

23

27,511

5,805

2,219

35,535

 

24

28,331

5,978

2,322

36,630

 

25

29,176

6,156

2,427

37,759

 

26

30,046

6,340

2,536

38,921

 

27 FA 6

30,942

6,529

2,647

40,118

 

29

32,817

6,924

2,881

42,623

 

31

34,804

7,344

3,129

45,277

 

33

36,914

7,789

3,392

48,095

 

34

38,017

8,022

3,530

49,569

 

35

39,152

8,261

3,672

51,085

 

36

40,322

8,508

3,818

52,647

 

37 FA 7

41,526

8,762

3,968

54,256

 

38

42,792

9,029

4,126

55,947

 

39

44,045

9,293

4,282

57,620

 

40

45,361

9,571

4,446

59,378

 

   
41

46,718

9,857

4,615

61,191

 

     
42

48,114

10,152

4,790

63,056

 

     
43

49,553

10,456

4,969

64,978

 

     
44 FA 8 FA 8 Reader

 

 

 

 

 

51,034

10,768

5,154

66,956

 

     
45 52,560

11,090

5,344

68,994

 

     
46 54,131

11,422

5,540

71,093

 

     
47 55,750

11,763

5,742

73,255

 

     
49 59,135

12,477

6,164

77,777

 

     
50  

60,905

12,851

6,385

80,141

 

     
51 62,727

13,235

6,613

82,575