Salary Costs August 2026

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 < 18		15,905				1,591		17,496
	Apprnt 18-20		17,534				1,753		19,287
	Apprentice 21+		19,164				1,916		21,080
Year 2	Apprentice		25,528				2,553		28,081
Year 3	Apprentice		25,528				2,553		28,081
Year 4	Apprentice		25,528				2,553		28,081
9/ RLW	FA 1		25,528	5,999	2,869	34,396	2,553	2,888	30,969
10/RLW	FA 1		25,528	5,999	2,869	34,396	2,553	2,888	30,969
10/RLW	FA 2		25,528	5,999	2,869	34,396	2,553	2,888	30,969
11/RLW			25,528	5,999	2,869	34,396	2,553	2,888	30,969
12/RLW			25,528	5,999	2,869	34,396	2,553	2,888	30,969
12	FA 3		26,093	6,132	2,949	35,174	2,609	2,968	31,671
13			26,093	6,132	2,949	35,174	2,609	2,968	31,671
14			26,320	6,185	2,981	35,486	2,632	3,001	31,953
15			26,615	6,255	3,023	35,892	2,662	3,043	32,319
16			27,241	6,402	3,111	36,754	2,724	3,132	33,097
16	FA 4		27,241	6,402	3,111	36,754	2,724	3,132	33,097
17			27,865	6,548	3,200	37,613	2,787	3,221	33,872
18			28,592	6,719	3,303	38,614	2,859	3,324	34,776
19			29,354	6,898	3,411	39,663	2,935	3,433	35,722
20			30,180	7,092	3,528	40,800	3,018	3,551	36,749
21			30,986	7,282	3,642	41,910	3,099	3,666	37,750
22	FA 5		31,861	4,620	3,738	40,218
23			32,722	4,745	3,859	41,326
24			33,622	4,881	3,991	42,534
25			34,630	5,021	4,128	43,779
26			35,302	5,119	4,222	44,643
27	FA 6		36,320	5,266	4,366	45,952
29			38,448	5,575	4,665	48,688
31			40,704	5,902	4,983	51,589
33			43,099	6,249	5,320	54,669
34			44,352	6,431	5,497	56,289
35			45,641	6,618	5,679	57,937
36			46,970	6,811	5,866	59,649
37	FA 7		48,337	7,009	6,058	61,404
38			49,798	7,221	6,264	63,283
39			51,258	7,432	6,470	65,160
40			52,788	7,654	6,685	67,127
41			54,367	7,883	6,908	69,158
42			55,991	8,119	7,136	71,246
43			57,666	8,362	7,372	73,400
44	FA 8	FA 8 Reader	59,390	8,612	7,615	75,617
45			61,165	8,869	7,865	77,899
46			62,994	9,134	8,123	80,251
47			64,878	9,407	8,388	82,673
49			68,817	9,978	8,943	87,738
50			70,878	10,277	9,233	90,388
51			72,997	10,585	9,532	93,113
100	FA 9		75,270	10,914	9,852	96,036
101			76,649	11,114	10,046	97,809
102			78,026	11,314	10,240	99,580
103			79,405	11,514	10,434	101,353
104			80,782	11,713	10,628	103,124
105			82,161	11,913	10,822	104,897
106			83,539	12,113	11,016	106,669
107			84,917	12,313	11,211	108,441
108			86,295	12,513	11,405	110,212
109			87,674	12,713	11,599	111,986
110			89,051	12,912	11,793	113,756
111			90,430	13,112	11,987	115,529
112			91,808	13,312	12,181	117,301
113			93,186	13,512	12,375	119,073
114			94,564	13,712	12,569	120,845
115			95,943	13,912	12,764	122,618
116			97,320	14,111	12,958	124,389
117			98,699	14,311	13,152	126,162
118			100,077	14,511	13,346	127,934
119			101,455	14,711	13,540	129,706
120			102,833	14,911	13,734	131,478
121			104,212	15,111	13,928	133,251
122			105,589	15,310	14,122	135,022
123			106,968	15,510	14,316	136,795
124			108,346	15,710	14,511	138,567
125			109,724	15,910	14,705	140,399
126			111,102	16,110	14,899	142,111
127			112,482	16,310	15,093	143,885
128			113,859	16,510	15,287	145,656
129			115,238	16,710	15,481	147,429
130			116,616	16,909	15,675	149,201
131			117,994	17,109	15,869	150,973
132			119,372	17,309	16,064	152,744
133			120,750	17,509	16,258	154,516
134			122,128	17,709	16,452	156,288
135			123,507	17,909	16,646	158,061
136			124,884	18,108	16,840	159,832
137			126,263	18,308	17,034	161,605
138			127,641	18,508	17,228	163,377
139			129,019	18,708	17,422	165,149
140			130,397	18,908	17,616	166,921