Salary Costs August 2025

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 14.5% for USS (from 1/01/24), 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		15,378-18,529				1,538-1,853		16,916-20,382
Year 2	Apprentice		23,915				2,392		26,307
Year 3	Apprentice		23,915				2,392		26,307
Year 4	Apprentice		23,915				2,392		26,307
9/ RLW	FA 1		23,915	5,620	2,640	32,175	2,392	2,658	28,964
10/RLW	FA 1		23,915	5,620	2,640	32,175	2,392	2,658	28,964
10/RLW	FA 2		23,915	5,620	2,640	32,175	2,392	2,658	28,964
11			24,344	5,721	2,701	32,766	2,434	2,719	29,497
12			24,685	5,801	2,749	33,235	2,469	2,768	29,921
12	FA 3		24,685	5,801	2,749	33,235	2,469	2,768	29,921
13			25,249	5,934	2,829	34,012	2,525	2,848	30,622
14			25,804	6,064	2,908	34,776	2,580	2,927	31,311
15			26,093	6,132	2,949	35,174	2,609	2,968	31,671
16			26,707	6,276	3,036	36,019	2,671	3,056	32,433
16	FA 4		26,707	6,276	3,036	36,019	2,671	3,056	32,433
17			27,319	6,420	3,122	36,861	2,732	3,143	33,194
18			28,031	6,587	3,223	37,842	2,803	3,244	34,079
19			28,778	6,763	3,329	38,870	2,878	3,351	35,007
20			29,588	6,953	3,444	39,985	2,959	3,466	36,013
21			30,378	7,139	3,556	41,073	3,038	3,579	36,995
22	FA 5		31,236	4,529	3,650	39,415
23			32,080	4,652	3,768	40,500
24			33,002	4,785	3,898	41,686
25			33,951	4,923	4,032	42,906
26			34,610	5,018	4,125	43,753
27	FA 6		35,608	5,163	4,265	45,037
29			37,694	5,466	4,559	47,719
31			39,906	5,786	4,871	50,563
33			42,254	6,127	5,201	53,582
34			43,482	6,305	5,374	55,161
35			44,746	6,488	5,552	56,787
36			46,049	6,677	5,736	58,462
37	FA 7		47,389	6,871	5,925	60,185
38			48,822	7,079	6,127	62,028
39			50,253	7,287	6,328	63,868
40			51,753	7,504	6,539	65,797
41			53,301	7,729	6,757	67,787
42			54,893	7,959	6,982	69,834
43			56,535	8,198	7,213	71,946
44	FA 8	FA 8 Reader	58,225	8,443	7,451	74,119
45			59,966	8,695	7,696	76,357
46			61,759	8,955	7,949	78,663
47			63,606	9,223	8,209	81,038
49			67,468	9,783	8,753	86,004
50			69,488	10,076	9,037	88,601
51			71,566	10,377	9,330	91,273
100	FA 9		73,794	10,700	9,644	94,138
101			75,146	10,896	9,834	95,876
102			76,496	11,092	10,024	97,612
103			77,848	11,288	10,215	99,351
104			79,198	11,484	10,405	101,087
105			80,550	11,680	10,595	102,825
106			81,901	11,876	10,786	104,562
107			83,252	12,072	10,976	106,300
108			84,603	12,267	11,166	108,037
109			85,955	12,463	11,357	109,775
110			87,305	12,659	11,547	111,511
111			88,657	12,855	11,737	113,250
112			90,008	13,051	11,928	114,987
113			91,359	13,247	12,118	116,724
114			92,710	13,443	12,308	118,461
115			94,062	13,639	12,499	120,200
116			95,412	13,835	12,689	121,936
117			96,764	14,031	12,879	123,674
118			98,115	14,227	13,069	125,411
119			99,466	14,423	13,260	127,148
120			100,817	14,618	13,450	128,886
121			102,169	14,815	13,641	130,624
122			103,519	15,010	13,831	132,360
123			104,871	15,206	14,021	134,098
124			106,222	15,402	14,211	135,836
125			107,573	15,598	14,402	137,573
126			108,924	15,794	14,592	139,310
127			110,276	15,990	14,782	141,048
128			111,626	16,186	14,973	142,784
129			112,978	16,382	15,163	144,523
130			114,329	16,578	15,353	146,260
131			115,680	16,774	15,544	147,997
132			117,031	16,969	15,734	149,734
133			118,382	17,165	15,924	151,471
134			119,733	17,361	16,114	153,209
135			121,085	17,557	16,305	154,947
136			122,435	17,753	16,495	156,682
137			123,787	17,949	16,685	158,422
138			125,138	18,145	16,876	160,159
139			126,489	18,341	17,066	161,896
140			127,840	18,537	17,256	163,633