Skip to main content Skip to navigation

Human Resources

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