Salary Costs August 2021

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		9,570				957		10,527
Year 2	Apprentice		16,911				1,691		18,602
Year 3	Apprentice		17,706				1,771		19,477
Year 4	Apprentice		18,538				1,854		20,392
4	FA 1A		17,596	4,135	1,075	22,806	1,760	1,087	20,443
5	FA 1B		17,901	4,207	1,115	23,222	1,790	1,127	20,818
6	FA 1B		18,212	4,280	1,155	23,647	1,821	1,168	21,201
7	FA 2		18,529	4,354	1,196	24,080	1,853	1,209	21,591
8			18,852	4,430	1,239	24,521	1,885	1,252	21,989
9			19,209	4,514	1,285	25,008	1,921	1,298	22,428
10			19,623	4,611	1,339	25,574	1,962	1,353	22,938
11	FA 3		20,092	4,722	1,400	26,214	2,009	1,414	23,515
12			20,600	4,841	1,467	26,908	2,060	1,481	24,141
13			21,135	4,967	1,536	27,638	2,114	1,551	24,799
14			21,686	5,096	1,608	28,390	2,169	1,623	25,478
15			22,254	5,230	1,682	29,166	2,225	1,698	26,177
16	FA 4		22,847	5,369	1,760	29,976	2,285	1,775	26,907
17			23,487	5,519	1,843	30,849	2,349	1,859	27,695
18			24,174	5,681	1,933	31,788	2,417	1,949	28,541
19			24,871	5,845	2,024	32,739	2,487	2,041	29,399
20			25,627	6,022	2,122	33,771	2,563	2,140	30,329
21			26,341	6,190	2,215	34,746	2,634	2,233	31,208
22	FA 5		27,116	5,721	2,163	35,000
23			27,924	5,892	2,264	36,080
24			28,756	6,068	2,367	37,191
25			29,614	6,249	2,474	38,337
26			30,497	6,435	2,585	39,517
27	FA 6		31,406	6,627	2,698	40,731
29			33,309	7,028	2,935	43,273
31			35,326	7,454	3,187	45,967
33			37,467	7,906	3,454	48,827
34			38,587	8,142	3,594	50,323
35			39,739	8,385	3,738	51,862
36			40,927	8,636	3,886	53,448
37	FA 7		42,149	8,893	4,038	55,081
38			43,434	9,165	4,199	56,797
39			44,706	9,433	4,357	58,496
40			46,042	9,715	4,524	60,281
41			47,419	10,005	4,696	62,120
42			48,835	10,304	4,872	64,012
43			50,296	10,612	5,055	65,963
44	FA 8	FA 8 Reader	51,799	10,930	5,242	67,971
45			53,348	11,256	5,435	70,040
46			54,943	11,593	5,634	72,170
47			56,587	11,940	5,839	74,366
49			60,022	12,665	6,268	78,955
50			61,818	13,044	6,492	81,354
51			63,668	13,434	6,723	83,825