Salary Costs August 2022

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 21.6% for USS (from 1/04/22), 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		9,857				986		10,843
Year 2	Apprentice		17,418				1,742		19,160
Year 3	Apprentice		18,237				1,824		20,061
Year 4	Apprentice		19,094				1,909		21,003
4	FA 1A		19,863	4,668	1,455	25,986	1,986	1,470	23,320
5	FA 1B		19,863	4,668	1,455	25,986	1,986	1,470	23,320
6	FA 1B		19,863	4,668	1,455	25,986	1,986	1,470	23,320
7	FA 2		19,863	4,668	1,455	25,986	1,986	1,470	23,320
8			20,134	4,731	1,494	26,359	2,013	1,509	23,657
9			20,400	4,794	1,532	26,726	2,040	1,547	23,987
10			20,761	4,879	1,583	27,223	2,076	1,599	24,436
11	FA 3		21,197	4,981	1,645	27,823	2,120	1,661	24,978
12			21,630	5,083	1,707	28,420	2,163	1,723	25,516
13			22,149	5,205	1,781	29,135	2,215	1,797	26,161
14			22,662	5,326	1,853	29,841	2,266	1,871	26,799
15			23,144	5,439	1,922	30,505	2,314	1,939	27,398
16	FA 4		23,715	5,573	2,003	31,291	2,372	2,021	28,108
17			24,285	5,707	2,084	32,076	2,429	2,103	28,816
18			24,948	5,863	2,179	32,989	2,495	2,197	29,640
19			25,642	6,026	2,277	33,945	2,564	2,297	30,503
20			26,396	6,203	2,385	34,984	2,640	2,404	31,440
21			27,131	6,376	2,489	35,996	2,713	2,510	32,354
22	FA 5		27,929	6,033	2,422	36,384
23			28,762	6,213	2,535	37,510
24			29,619	6,398	2,651	38,668
25			30,502	6,588	2,771	39,862
26			31,411	6,785	2,895	41,090
27	FA 6		32,348	6,987	3,022	42,357
29			34,308	7,411	3,288	45,006
31			36,386	7,859	3,570	47,815
33			38,592	8,336	3,869	50,797
34			39,745	8,585	4,026	52,356
35			40,931	8,841	4,187	53,959
36			42,155	9,105	4,353	55,614
37	FA 7		43,414	9,377	4,524	57,315
38			44,737	9,663	4,704	59,104
39			46,047	9,946	4,881	60,875
40			47,423	10,243	5,068	62,735
41			48,841	10,550	5,261	64,651
42			50,300	10,865	5,459	66,624
43			51,805	11,190	5,663	68,658
44	FA 8	FA 8 Reader	53,353	11,524	5,873	70,750
45			54,949	11,869	6,090	72,908
46			56,592	12,224	6,313	75,129
47			58,284	12,589	6,543	77,416
49			61,823	13,354	7,023	82,200
50			63,673	13,753	7,274	84,700
51			65,578	14,165	7,533	87,276