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
Spinal Point	Scale		Salary	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	1,032	22,084	1,705	1,044	19,794
5	FA 1B		17,361	4,080	1,073	22,514	1,736	1,085	20,182
6	FA 1B		17,682	4,155	1,115	22,952	1,768	1,127	20,577
7	FA 2		18,009	4,232	1,157	23,398	1,801	1,170	20,980
8			18,342	4,310	1,201	23,853	1,834	1,213	21,390
9			18,709	4,397	1,249	24,354	1,871	1,262	21,841
10			19,133	4,496	1,304	24,933	1,913	1,317	22,363
11	FA 3		19,612	4,609	1,366	25,587	1,961	1,380	22,953
12			20,130	4,731	1,434	26,294	2,013	1,448	23,591
13			20,675	4,859	1,505	27,039	2,068	1,519	24,262
14			21,236	4,990	1,578	27,805	2,124	1,593	24,952
15			21,814	5,126	1,654	28,594	2,181	1,669	25,664
16	FA 4		22,417	5,268	1,732	29,417	2,242	1,748	26,406
17			23,067	5,421	1,817	30,305	2,307	1,833	27,207
18			23,754	5,582	1,907	31,243	2,375	1,923	28,052
19			24,461	5,748	1,999	32,208	2,446	2,016	28,923
20			25,217	5,926	2,097	33,240	2,522	2,115	29,853
21			25,941	6,096	2,192	34,229	2,594	2,210	30,745
22	FA 5		26,715	5,637	2,142	34,493
23			27,511	5,805	2,241	35,557
24			28,331	5,978	2,343	36,652
25			29,176	6,156	2,449	37,781
26			30,046	6,340	2,557	38,943
27	FA 6		30,942	6,529	2,669	40,140
29			32,817	6,924	2,903	42,644
31			34,804	7,344	3,151	45,298
33			36,914	7,789	3,414	48,117
34			38,017	8,022	3,551	49,590
35			39,152	8,261	3,693	51,106
36			40,322	8,508	3,839	52,669
37	FA 7		41,526	8,762	3,989	54,277
38			42,792	9,029	4,147	55,968
39			44,045	9,293	4,303	57,642
40			45,361	9,571	4,468	59,400
41			46,718	9,857	4,637	61,212
42			48,114	10,152	4,811	63,077
43			49,553	10,456	4,991	64,999
44	FA 8	FA 8 Reader	51,034	10,768	5,175	66,978
45			52,560	11,090	5,366	69,016
46			54,131	11,422	5,562	71,114
47			55,750	11,763	5,764	73,277
49			59,135	12,477	6,186	77,798
50			60,905	12,851	6,407	80,163
51			62,727	13,235	6,634	82,596