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Salary Costs August 2017

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 9,080       908   9,988
Year 2 Apprentice 14,235       1,424   15,659
Year 3 Apprentice 14,933       1,493   16,426
Year 4 Apprentice 15,665




1,567


17,232

4 FA 1A

16,035

3,768

929

20,732

 

1,604

940

18,578

5 FA 1B

16,341

3,840

969

21,150

 

1,634

980

18,955

6

16,654

3,914

1,009

21,577

 

1,665

1,021

19,340

7 FA 2

16,983

3,991

1,052

22,026

 

1,698

1,064

19,745

8

17,326

4,072

1,097

22,495

 

1,733

1,109

20,168

9

17,764

4,175

1,154

23,093

 

1,776

1,166

20,707

10

18,263

4,292

1,219

23,774

 

1,826

1,232

21,321

11 FA 3

18,777

4,413

1,286

24,476

 

1,878

1,299

21,954

12

19,305

4,537

1,355

25,197

 

1,931

1,368

22,604

13

19,850

4,665

1,426

25,941

 

1,985

1,440

23,275

14

20,411

4,797

1,499

26,707

 

2,041

1,513

23,965

15

20,989

4,932

1,575

27,496

 

2,099

1,589

24,677

16 FA 4

21,585

5,072

1,652

28,310

 

2,159

1,667

25,411

17

22,214

5,220

1,734

29,169

 

2,221

1,750

26,185

18

22,876

5,376

1,821

30,073

 

2,288

1,837

27,000

19

23,557

5,536

1,910

31,002

 

2,356

1,926

27,839

20

24,285

5,707

2,004

31,996

 

2,429

2,021

28,735

21

24,983

5,871

2,096

32,950

 

2,498

2,113

29,594

22 FA 5

25,728

4,631

2,104

32,463

 




23

26,495

4,769

2,201

33,465

 




24

27,285

4,911

2,302

34,498

 




25

28,098

5,058

2,405

35,560

 




26

28,936

5,208

2,511

36,656

 




27 FA 6

29,799

5,364

2,621

37,784

 




29

31,604

5.689

2,850

40,143

 




31

33,518

6,033

3,093

42,644

 




33

35,550

6,399

3,351

45,300

 




34

36,613

6,590

3,486

46,689

 




35

37,706

6,787

3,625

48,118

 




36

38,833

6,990

3,768

49,591

 




37 FA 7

39,992

7,199

3,915

51,105

 




38

41,212

7,418

4,070

52,700

 




39

42,418

7,635

4,223

54,276

 




40

43,685

7,863

4,384

55,932

 


   
41

44,992

8,099

4,550

57,640

 

     
42

46,336

8,340

4,720

59,397

 

     
43

47,722

8,590

4,896

61,208

 

     
44 FA 8 FA 8 Reader

 

 

 

 

 

49,149

8,847

5,077

63,073

 

     
45 50,618

9,111

5,264

64,993

 

     
46 52,132

9,384

5,456

66,972

 

     
47 53,691

9,664

5,654

69,009

 

     
49 56,950

10,251

6,068

73,269

 

     
50  

58,655

10,558

6,284

75,497

 

     
51 60,410

10,874

6,507

77,791