indicative employment costs including salary on-costs

2
Annual Salary Effective Salary TOTAL COST per hour (35h/wk) per hour (36h/wk) TOTAL COST per hour (nominal) 52 £64,145 £64,145 £84,661 £46.39 51 £62,727 £62,727 £82,760 £45.35 50 £60,905 £60,905 £80,318 £44.01 49 £59,135 £59,135 £77,946 £42.71 48 £57,418 £57,418 £75,645 £41.45 47 £55,750 £55,750 £73,409 £40.22 46 £54,131 £54,131 £71,239 £39.04 45 £52,560 £52,560 £69,134 £37.88 44 £51,034 £51,034 £67,089 £36.76 43 £49,553 £49,553 £65,104 £35.67 42 £48,114 £48,114 £63,175 £34.62 41 £46,718 £46,718 £61,304 £33.59 40 £45,361 £45,361 £59,485 £32.59 39 £44,045 £44,045 £57,722 £31.63 38 £42,792 £42,792 £56,042 £30.71 37 £41,526 £41,526 £54,345 £29.78 36 £40,322 £40,322 £52,731 £28.89 35 £39,152 £39,152 £51,163 £28.03 34 £38,017 £38,017 £49,642 £27.20 33 £36,914 £36,914 £48,164 £26.39 32 £35,845 £35,845 £46,731 £25.61 31 £34,804 £34,804 £44,707 £24.50 £45,336 £24.84 30 £33,797 £33,797 £43,375 £23.77 £43,986 £24.10 29 £32,817 £32,817 £42,080 £23.06 £42,673 £23.38 28 £31,866 £31,866 £40,822 £22.37 £41,398 £22.68 27 £30,942 £30,942 £39,601 £21.70 £40,160 £22.01 26 £30,046 £30,046 £38,416 £21.05 25 £29,176 £29,176 £37,265 £20.42 24 £28,331 £28,331 £36,148 £19.81 23 £27,511 £27,511 £35,064 £19.21 £18.68 22 £26,715 £26,715 £34,011 £18.64 £18.12 21 £25,941 £25,941 £32,988 £18.08 £17.57 20 £25,217 £25,217 £32,031 £17.55 £17.06 19 £24,461 £24,461 £31,032 £16.53 18 £23,754 £23,754 £30,097 £16.03 17 £23,067 £23,067 £29,188 £15.55 16 £22,417 £22,417 £28,329 £15.09 15 £21,814 £21,814 £27,532 £14.67 14 £21,236 £21,236 £26,768 £14.26 13 £20,675 £20,675 £26,026 £13.86 12 £20,130 £20,130 £25,305 £13.48 11 £19,612 £19,612 £24,620 £13.12 10 £19,133 £19,133 £23,986 £12.78 9 £18,709 £18,709 £23,426 £12.48 8 £18,342 £18,342 £22,941 £12.22 HRZ 7 £18,009 £18,009 £22,500 £11.99 1a 6 £17,682 £17,682 £22,068 £11.76 5 - - - - - - - 4 - - - - - - - 3 - - - - - - - 2 - - - - - - - 1 - - - - - - - Indicative employment costs including salary on-costs (overview) The table below shows typical employment costs at each spine point on the University's Level 1-6 pay scales, including employer National Insurance contributions, employer pension contributions and Apprenticeship Levy costs. Notes: - Pay scales are as at 1 April 2020. Pension contribution rates are as at 1 January 2020. - National Insurance is calculated using the rates and thresholds valid from 6 April 2020 to 5 April 2021. - It is assumed that employees participate in the salary sacrifice arrangements for PASNAS/USRF/USS. - All values are indicative and should not be used for formal costing. - Please liaise with your normal Finance contact if you have a formal costing requirement. Level 3 2b HRZ Level 2b 2a HRZ Level 6 5 HRZ Level 5 4 HRZ …with USS pension via salary sacrifice …with PASNAS or USRF pension via salary sacrifice Level 2a HRZ 1b Level 4 3 HRZ

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Page 1: Indicative employment costs including salary on-costs

Annual SalaryEffective

Salary TOTAL COSTper hour (35h/wk)

per hour (36h/wk)

TOTAL COSTper hour

(nominal)52 £64,145 £64,145 £84,661 £46.3951 £62,727 £62,727 £82,760 £45.3550 £60,905 £60,905 £80,318 £44.0149 £59,135 £59,135 £77,946 £42.7148 £57,418 £57,418 £75,645 £41.4547 £55,750 £55,750 £73,409 £40.2246 £54,131 £54,131 £71,239 £39.0445 £52,560 £52,560 £69,134 £37.8844 £51,034 £51,034 £67,089 £36.7643 £49,553 £49,553 £65,104 £35.6742 £48,114 £48,114 £63,175 £34.6241 £46,718 £46,718 £61,304 £33.5940 £45,361 £45,361 £59,485 £32.5939 £44,045 £44,045 £57,722 £31.6338 £42,792 £42,792 £56,042 £30.7137 £41,526 £41,526 £54,345 £29.7836 £40,322 £40,322 £52,731 £28.8935 £39,152 £39,152 £51,163 £28.0334 £38,017 £38,017 £49,642 £27.2033 £36,914 £36,914 £48,164 £26.3932 £35,845 £35,845 £46,731 £25.6131 £34,804 £34,804 £44,707 £24.50 £45,336 £24.8430 £33,797 £33,797 £43,375 £23.77 £43,986 £24.1029 £32,817 £32,817 £42,080 £23.06 £42,673 £23.3828 £31,866 £31,866 £40,822 £22.37 £41,398 £22.6827 £30,942 £30,942 £39,601 £21.70 £40,160 £22.0126 £30,046 £30,046 £38,416 £21.0525 £29,176 £29,176 £37,265 £20.4224 £28,331 £28,331 £36,148 £19.8123 £27,511 £27,511 £35,064 £19.21 £18.6822 £26,715 £26,715 £34,011 £18.64 £18.1221 £25,941 £25,941 £32,988 £18.08 £17.5720 £25,217 £25,217 £32,031 £17.55 £17.0619 £24,461 £24,461 £31,032 £16.5318 £23,754 £23,754 £30,097 £16.0317 £23,067 £23,067 £29,188 £15.5516 £22,417 £22,417 £28,329 £15.0915 £21,814 £21,814 £27,532 £14.6714 £21,236 £21,236 £26,768 £14.2613 £20,675 £20,675 £26,026 £13.8612 £20,130 £20,130 £25,305 £13.4811 £19,612 £19,612 £24,620 £13.1210 £19,133 £19,133 £23,986 £12.789 £18,709 £18,709 £23,426 £12.488 £18,342 £18,342 £22,941 £12.22

HRZ

7 £18,009 £18,009 £22,500 £11.99

1a 6 £17,682 £17,682 £22,068 £11.765 - - - - - - -4 - - - - - - -3 - - - - - - -2 - - - - - - -1 - - - - - - -

Indicative employment costs including salary on-costs (overview)The table below shows typical employment costs at each spine point on the University's Level 1-6 pay scales, including employer National Insurance contributions, employer pension contributions and Apprenticeship Levy costs.Notes:- Pay scales are as at 1 April 2020. Pension contribution rates are as at 1 January 2020.- National Insurance is calculated using the rates and thresholds valid from 6 April 2020 to 5 April 2021.- It is assumed that employees participate in the salary sacrifice arrangements for PASNAS/USRF/USS.- All values are indicative and should not be used for formal costing.- Please liaise with your normal Finance contact if you have a formal costing requirement.

Leve

l 3

2b H

RZLe

vel 2

b

2a H

RZ

Leve

l 6

5 HR

ZLe

vel 5

4 HR

Z

…with USS pensionvia salary sacrifice

…with PASNAS or USRF pensionvia salary sacrifice

Leve

l 2a

HRZ

1bLe

vel 4

3 HR

Z

Page 2: Indicative employment costs including salary on-costs

Annual Salary

Effective Salary

Employer pension

Employer NI

App LevyTOTAL COST

per hour (35h/wk)

per hour (36h/wk)

Adjusted salary

Employer pension

Employer NI

App LevyTOTAL COST

per hour (nominal)

Employer pension

Employer NI

App LevyTOTAL COST

per hour (35h/wk)

per hour (36h/wk)

Employer pension

Employer NI

App LevyTOTAL COST

per hour (nominal)

Employer pension

Employer NI

App Levy

TOTAL COST

per hour (nominal)

per hour (35h/wk)

per hour (36h/wk)

52 £64,145 £64,145 £57,987 £13,535 £6,691 £290 £84,661 £46.39 £13,535 £7,541 £321 £85,541 £46.87 £13,265 £7,541 £321 £85,272 £46.7251 £62,727 £62,727 £56,705 £13,235 £6,514 £284 £82,760 £45.35 £13,235 £7,345 £314 £83,621 £45.82 £12,972 £7,345 £314 £83,358 £45.6850 £60,905 £60,905 £55,058 £12,851 £6,287 £275 £80,318 £44.01 £12,851 £7,094 £305 £81,154 £44.47 £12,595 £7,094 £305 £80,899 £44.3349 £59,135 £59,135 £53,458 £12,477 £6,066 £267 £77,946 £42.71 £12,477 £6,850 £296 £78,758 £43.16 £12,229 £6,850 £296 £78,510 £43.0248 £57,418 £57,418 £51,906 £12,115 £5,852 £260 £75,645 £41.45 £12,115 £6,613 £287 £76,433 £41.88 £11,874 £6,613 £287 £76,192 £41.7547 £55,750 £55,750 £50,398 £11,763 £5,644 £252 £73,409 £40.22 £11,763 £6,383 £279 £74,175 £40.64 £11,529 £6,383 £279 £73,941 £40.5246 £54,131 £54,131 £48,934 £11,422 £5,442 £245 £71,239 £39.04 £11,422 £6,159 £271 £71,982 £39.44 £11,194 £6,159 £271 £71,755 £39.3245 £52,560 £52,560 £47,514 £11,090 £5,246 £238 £69,134 £37.88 £11,090 £5,942 £263 £69,855 £38.28 £10,869 £5,942 £263 £69,634 £38.1644 £51,034 £51,034 £46,135 £10,768 £5,056 £231 £67,089 £36.76 £10,768 £5,732 £255 £67,789 £37.14 £10,554 £5,732 £255 £67,575 £37.0343 £49,553 £49,553 £44,796 £10,456 £4,871 £224 £65,104 £35.67 £10,456 £5,527 £248 £65,783 £36.05 £10,248 £5,527 £248 £65,575 £35.9342 £48,114 £48,114 £43,495 £10,152 £4,691 £217 £63,175 £34.62 £10,152 £5,329 £241 £63,836 £34.98 £9,950 £5,329 £241 £63,634 £34.8741 £46,718 £46,718 £42,233 £9,857 £4,517 £211 £61,304 £33.59 £9,857 £5,136 £234 £61,945 £33.94 £9,661 £5,136 £234 £61,749 £33.8340 £45,361 £45,361 £41,006 £9,571 £4,348 £205 £59,485 £32.59 £9,571 £4,949 £227 £60,108 £32.94 £9,381 £4,949 £227 £59,917 £32.8339 £44,045 £44,045 £39,817 £9,293 £4,184 £199 £57,722 £31.63 £9,293 £4,767 £220 £58,326 £31.96 £9,109 £4,767 £220 £58,141 £31.8638 £42,792 £42,792 £38,684 £9,029 £4,027 £193 £56,042 £30.71 £9,029 £4,594 £214 £56,629 £31.03 £8,849 £4,594 £214 £56,449 £30.9337 £41,526 £41,526 £37,540 £8,762 £3,869 £188 £54,345 £29.78 £8,762 £4,420 £208 £54,916 £30.09 £8,588 £4,420 £208 £54,741 £30.0036 £40,322 £40,322 £36,451 £8,508 £3,719 £182 £52,731 £28.89 £8,508 £4,253 £202 £53,285 £29.20 £8,339 £4,253 £202 £53,115 £29.1035 £39,152 £39,152 £35,393 £8,261 £3,573 £177 £51,163 £28.03 £8,261 £4,092 £196 £51,701 £28.33 £8,097 £4,092 £196 £51,536 £28.2434 £38,017 £38,017 £34,367 £8,022 £3,432 £172 £49,642 £27.20 £8,022 £3,935 £190 £50,164 £27.49 £7,862 £3,935 £190 £50,004 £27.4033 £36,914 £36,914 £33,370 £7,789 £3,294 £167 £48,164 £26.39 £7,789 £3,783 £185 £48,670 £26.67 £7,634 £3,783 £185 £48,515 £26.5832 £35,845 £35,845 £32,404 £7,563 £3,161 £162 £46,731 £25.61 £7,563 £3,636 £179 £47,224 £25.88 £7,413 £3,636 £179 £47,073 £25.7931 £34,804 £34,804 £6,595 £3,146 £161 £44,707 £24.50 £31,463 £7,344 £3,031 £157 £45,336 £24.84 £6,595 £3,492 £174 £45,065 £24.69 £7,344 £3,492 £174 £45,814 £25.10 £7,197 £3,492 £174 £45,667 £25.02 £25.0230 £33,797 £33,797 £6,405 £3,017 £157 £43,375 £23.77 £30,552 £7,131 £2,905 £153 £43,986 £24.10 £6,405 £3,353 £169 £43,724 £23.96 £7,131 £3,353 £169 £44,450 £24.36 £6,989 £3,353 £169 £44,308 £24.28 £24.2829 £32,817 £32,817 £6,219 £2,892 £152 £42,080 £23.06 £29,667 £6,924 £2,783 £148 £42,673 £23.38 £6,219 £3,218 £164 £42,418 £23.24 £6,924 £3,218 £164 £43,123 £23.63 £6,787 £3,218 £164 £42,986 £23.55 £23.5528 £31,866 £31,866 £6,039 £2,770 £148 £40,822 £22.37 £28,807 £6,724 £2,664 £144 £41,398 £22.68 £6,039 £3,087 £159 £41,151 £22.55 £6,724 £3,087 £159 £41,836 £22.92 £6,590 £3,087 £159 £41,702 £22.85 £22.8527 £30,942 £30,942 £5,864 £2,652 £144 £39,601 £21.70 £27,972 £6,529 £2,549 £140 £40,160 £22.01 £5,864 £2,959 £155 £39,919 £21.87 £6,529 £2,959 £155 £40,584 £22.24 £6,399 £2,959 £155 £40,455 £22.17 £22.1726 £30,046 £30,046 £5,694 £2,537 £139 £38,416 £21.05 £5,694 £2,835 £150 £38,725 £21.22 £6,214 £2,835 £150 £39,245 £21.5025 £29,176 £29,176 £5,529 £2,425 £135 £37,265 £20.42 £5,529 £2,715 £146 £37,566 £20.58 £6,034 £2,715 £146 £38,070 £20.8624 £28,331 £28,331 £5,369 £2,317 £131 £36,148 £19.81 £5,369 £2,599 £142 £36,440 £19.97 £5,859 £2,599 £142 £36,931 £20.2423 £27,511 £27,511 £5,213 £2,212 £128 £35,064 £19.21 £18.68 £5,213 £2,486 £138 £35,348 £19.37 £18.83 £5,689 £2,486 £138 £35,824 £19.63 £19.0822 £26,715 £26,715 £5,062 £2,110 £124 £34,011 £18.64 £18.12 £5,062 £2,376 £134 £34,287 £18.79 £18.27 £5,525 £2,376 £134 £34,749 £19.04 £18.5121 £25,941 £25,941 £4,916 £2,011 £120 £32,988 £18.08 £17.57 £4,916 £2,269 £130 £33,256 £18.22 £17.72 £5,365 £2,269 £130 £33,704 £18.47 £17.9620 £25,217 £25,217 £4,779 £1,918 £117 £32,031 £17.55 £17.06 £4,779 £2,169 £126 £32,291 £17.69 £17.20 £5,215 £2,169 £126 £32,727 £17.93 £17.4319 £24,461 £24,461 £4,635 £1,822 £113 £31,032 £16.53 £4,635 £2,065 £122 £31,284 £16.67 £5,059 £2,065 £122 £31,707 £16.8918 £23,754 £23,754 £4,501 £1,731 £110 £30,097 £16.03 £4,501 £1,967 £119 £30,341 £16.16 £4,912 £1,967 £119 £30,752 £16.3817 £23,067 £23,067 £4,371 £1,643 £107 £29,188 £15.55 £4,371 £1,872 £115 £29,426 £15.68 £4,770 £1,872 £115 £29,825 £15.8916 £22,417 £22,417 £4,248 £1,560 £104 £28,329 £15.09 £4,248 £1,783 £112 £28,560 £15.21 £4,636 £1,783 £112 £28,948 £15.4215 £21,814 £21,814 £4,134 £1,483 £101 £27,532 £14.67 £4,134 £1,699 £109 £27,756 £14.79 £4,511 £1,699 £109 £28,133 £14.9914 £21,236 £21,236 £4,024 £1,409 £99 £26,768 £14.26 £4,024 £1,620 £106 £26,986 £14.38 £4,392 £1,620 £106 £27,354 £14.5713 £20,675 £20,675 £3,918 £1,337 £96 £26,026 £13.86 £3,918 £1,542 £103 £26,238 £13.98 £4,276 £1,542 £103 £26,596 £14.1712 £20,130 £20,130 £3,815 £1,267 £93 £25,305 £13.48 £3,815 £1,467 £101 £25,512 £13.59 £4,163 £1,467 £101 £25,861 £13.7811 £19,612 £19,612 £3,716 £1,201 £91 £24,620 £13.12 £3,716 £1,395 £98 £24,822 £13.22 £4,056 £1,395 £98 £25,161 £13.4010 £19,133 £19,133 £3,626 £1,139 £89 £23,986 £12.78 £3,626 £1,329 £96 £24,183 £12.88 £3,957 £1,329 £96 £24,514 £13.069 £18,709 £18,709 £3,545 £1,085 £87 £23,426 £12.48 £3,545 £1,271 £94 £23,619 £12.58 £3,869 £1,271 £94 £23,943 £12.758 £18,342 £18,342 £3,476 £1,038 £85 £22,941 £12.22 £3,476 £1,220 £92 £23,130 £12.32 £3,793 £1,220 £92 £23,447 £12.49

HRZ

7 £18,009 £18,009 £3,413 £995 £84 £22,500 £11.99 £3,413 £1,174 £90 £22,686 £12.09 £3,724 £1,174 £90 £22,997 £12.25

1a 6 £17,682 £17,682 £3,351 £953 £82 £22,068 £11.76 £3,351 £1,129 £88 £22,250 £11.85 £3,657 £1,129 £88 £22,556 £12.025 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -4 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Indicative employment costs including salary on-costs (detailed)

The table below shows typical employment costs at each spine point on the University's Level 1-6 pay scales, including Apprenticeship Levy costs, employer National Insurance contributions and employer pension contributions to the PASNAS, USRF and USS pension schemes (on a salary sacrifice or non-salary sacrifice basis), and the NHS pension scheme.Notes:- All values are indicative and should not be used for formal costing. Please liaise with your normal Finance contact if you have a formal costing requirement.- Pay scales are as at 1 April 2020. Pension contribution rates are as at 1 January 2020.- National Insurance is calculated using the rates and thresholds valid from 6 April 2020 to 5 April 2021.

Leve

l 4

3 HR

ZLe

vel 3

2b H

RZLe

vel 6

5 HR

ZLe

vel 5

4 HR

Z

Leve

l 2a

HRZ

1b

…with NHS pension (2015 scheme, non-salary sacrifice)…with PASNAS or USRF pension via salary sacrifice …with USS pension via salary sacrifice …with PASNAS or USRF pension (non-salary sacrifice) …with USS pension (non-salary sacrifice)

Leve

l 2b

2a H

RZ