Salary Costs August 2023
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 |
|||||
Pension (UPS/All USS) |
NI |
Total |
Pension (DC) |
NI |
Total |
|||||
Year 1 | Apprentice | 10,054 | 1,005 | 11,059 | ||||||
Year 2 | Apprentice | 17,766 | 1,777 | 19,543 | ||||||
Year 3 | Apprentice | 18,601 | 1,860 | 20,461 | ||||||
Year 4 | Apprentice | 19,475 |
1,948 |
21,423 |
||||||
9/ LWF | FA 1 |
21,828 |
5,130 |
1,591 |
28,548 |
|
2,183 |
1,606 |
25,617 |
|
10 |
22,214 |
5,220 |
1,641 |
29,075 |
|
2,221 |
1,656 |
26,092 |
||
10 | FA 2 |
22,214 |
5,220 |
1,641 |
29,075 |
|
2,221 |
1,656 |
26,092 |
|
11 |
22,681 |
5,330 |
1,702 |
29,713 |
|
2,268 |
1,718 |
26,667 |
||
12 |
23,144 |
5,439 |
1,762 |
30,345 |
|
2,314 |
1,778 |
27,237 |
||
12 | FA 3 |
23,144 |
5,439 |
1,762 |
30,345 |
|
2,314 |
1,778 |
27,237 |
|
13 |
23,700 |
5,570 |
1,835 |
31,104 |
|
2,370 |
1,851 |
27,921 |
||
14 |
24,248 |
5,698 |
1,906 |
31,853 |
|
2,425 |
1,923 |
28,596 |
||
15 |
24,533 |
5,765 |
1,944 |
32,242 |
|
2,453 |
1,960 |
28,947 |
||
16 |
25,138 |
5,907 |
2,022 |
33,068 |
2,514 |
2,040 |
29,692 |
|||
16 | FA 4 |
25,138 |
5,907 |
2,022 |
33,068 |
|
2,514 |
2,040 |
29,692 |
|
17 |
25,742 |
6,049 |
2,101 |
33,893 |
|
2,574 |
2,119 |
30,435 |
||
18 |
26,444 |
6,214 |
2,193 |
34,851 |
|
2,644 |
2,211 |
31,299 |
||
19 |
27,181 |
6,388 |
2,289 |
35,857 |
|
2,718 |
2,308 |
32,207 |
||
20 |
27,979 |
6,575 |
2,393 |
36,947 |
|
2,798 |
2,412 |
33,189 |
||
21 |
28,759 |
6,758 |
2,495 |
38,012 |
|
2,876 |
2,515 |
34,149 |
||
22 | FA 5 |
29,605 |
6,395 |
2,429 |
38,429 |
|
||||
23 |
30,487 |
6,585 |
2,539 |
39,611 |
|
|||||
24 |
31,396 |
6,782 |
2,652 |
40,830 |
|
|||||
25 |
32,332 |
6,984 | 2,769 |
42,084 |
|
|||||
26 |
32,982 |
7,124 |
2,850 |
42,956 |
|
|||||
27 | FA 6 |
33,966 |
7,337 |
2,972 |
44,275 |
|
||||
29 |
36,024 |
7,781 |
3,228 |
47,034 |
|
|||||
31 |
38,205 |
8,252 |
3,500 |
49,957 |
|
|||||
33 |
40,521 |
8,753 |
3,788 |
53,062 |
|
|||||
34 |
41,732 |
9,014 |
3,939 |
54,685 |
|
|||||
35 |
42,978 |
9,283 |
4,094 |
56,355 |
|
|||||
36 |
44,263 |
9,561 |
4,254 |
58,078 |
|
|||||
37 | FA 7 |
45,585 |
9,846 |
4,418 |
59,850 |
|
||||
38 |
46,974 |
10,146 |
4,591 |
61,712 |
|
|||||
39 |
48,350 |
10,444 |
4,763 |
63,556 |
|
|||||
40 |
49,794 |
10,756 |
4,942 |
65,492 |
|
|||||
41 |
51,283 |
11,077 |
5,128 |
67,488 |
|
|||||
42 |
52,815 |
11,408 |
5,318 |
69,541 |
|
|||||
43 |
54,395 |
11,749 |
5,515 |
71,659 |
|
|||||
44 | FA 8 | FA 8 Reader
|
56,021 |
12,101 |
5,717 |
73,839 |
|
|||
45 | 57,696 |
12,462 |
5,926 |
76,084 |
|
|||||
46 | 59,421 |
12,835 |
6,141 |
78,397 |
|
|||||
47 | 61,198 |
13,219 |
6,362 |
80,779 |
|
|||||
49 | 64,914 |
14,021 |
6,824 |
85,760 |
|
|||||
50 |
66,857 |
14,441 |
7,066 |
88,364 |
|
|||||
51 | 68,857 |
14,873 |
7,315 |
91,045 |
|