Potential impact on take-home pay:

Scotland – non-salary sacrifice

Use this table if:

  • your earnings are taxed at the rates applied in Scotland, and
  • you pay your USS pension contributions directly from your pay, not by salary sacrifice

These tables are not correct for you if:

  • your earnings are taxed at the rates applied in England, Wales and Northern Ireland or elsewhere
  • you pay your USS pension contributions by salary sacrifice, not directly from your pay
Change in estimated monthly net take-home pay from 1 April 2019
(compared with current net take home pay for 2018/19)
Annual salary Estimated monthly take-home pay in 2018/19
(8.0% member contribution)
From 1 April 2019 effect of USS member contribution rate increase to 8.8% From 1 April 2019 effect of new 2019/20 tax bands and increase to personal allowance From 1 April 2019 overall change in estimated take home pay
£5,000 £383 -£3 £0 -£3
£6,000 £460 -£4 £0 -£4
£7,000 £537 -£5 £0 -£5
£8,000 £613 -£5 £0 -£5
£9,000 £684 -£6 +£2 -£4
£10,000 £751 -£7 +£2 -£5
£11,000 £818 -£7 +£2 -£5
£12,000 £884 -£8 +£2 -£6
£13,000 £949 -£9 +£4 -£5
£14,000 £1,001 -£8 +£12 +£5*
£15,000 £1,054 -£8 +£12 +£4
£16,000 £1,105 -£9 +£13 +£4
£17,000 £1,156 -£9 +£13 +£4
£18,000 £1,208 -£10 +£13 +£3
£19,000 £1,259 -£10 +£13 +£3
£20,000 £1,310 -£11 +£13 +£2
£21,000 £1,362 -£11 +£13 +£2
£22,000 £1,413 -£12 +£13 +£1
£23,000 £1,464 -£12 +£13 +£1
£24,000 £1,516 -£13 +£13 £0
£25,000 £1,567 -£13 +£13 -£1*
£26,000 £1,618 -£14 +£13 -£1
£27,000 £1,669 -£14 +£13 -£1
£28,000 £1,719 -£15 +£14 -£1
£29,000 £1,770 -£15 +£14 -£2*
£30,000 £1,821 -£16 +£14 -£2
£31,000 £1,871 -£16 +£14 -£3*
£32,000 £1,922 -£17 +£14 -£3
£33,000 £1,972 -£17 +£14 -£4*
£34,000 £2,023 -£18 +£14 -£4
£35,000 £2,073 -£18 +£14 -£5*
£36,000 £2,124 -£19 +£14 -£5
£37,000 £2,175 -£19 +£14 -£6*
£38,000 £2,225 -£20 +£14 -£6
£39,000 £2,276 -£21 +£14 -£7
£40,000 £2,326 -£21 +£14 -£7
£41,000 £2,377 -£22 +£14 -£8
£42,000 £2,427 -£22 +£14 -£9*
£43,000 £2,478 -£23 +£14 -£9
£44,000 £2,528 -£23 +£14 -£10*
£45,000 £2,579 -£24 +£14 -£10
£46,000 £2,630 -£24 +£14 -£11*
£47,000 £2,686 -£25 +£8 -£17
£48,000 £2,732 -£19 £0 -£19
£49,000 £2,776 -£19 -£9 -£28
£50,000 £2,820 -£20 -£17 -£37
£51,000 £2,863 -£20 -£17 -£37
£52,000 £2,907 -£20 -£17 -£37
£53,000 £2,950 -£21 -£17 -£38
£54,000 £2,994 -£21 -£17 -£38
£55,000 £3,037 -£22 -£17 -£39
£56,000 £3,081 -£22 -£17 -£39
£57,000 £3,125 -£22 -£17 -£39
£58,000 £3,168 -£23 -£17 -£40
£59,000 £3,212 -£23 -£17 -£40
£60,000 £3,255 -£24 -£17 -£41
£61,000 £3,299 -£24 -£17 -£41
£62,000 £3,342 -£24 -£17 -£41
£63,000 £3,386 -£25 -£17 -£42
£64,000 £3,430 -£25 -£17 -£42
£65,000 £3,473 -£26 -£17 -£42*
£70,000 £3,691 -£28 -£17 -£44*
£75,000 £3,909 -£30 -£17 -£46*
£80,000 £4,127 -£31 -£17 -£48
£85,000 £4,344 -£33 -£17 -£50
£90,000 £4,562 -£35 -£17 -£52
£95,000 £4,780 -£37 -£17 -£54
£100,000 £4,998 -£39 -£17 -£56
£105,000 £5,216 -£41 -£17 -£58
£110,000 £5,413 -£28 -£17 -£45
£115,000 £5,552 -£30 -£17 -£46*
£120,000 £5,692 -£31 -£17 -£48
£130,000 £5,970 -£33 -£17 -£50
£140,000 £6,335 -£55 -£39 -£94
£150,000 £6,771 -£59 -£39 -£98
£160,000 £7,207 -£63 -£39 -£102
£170,000 £7,616 -£61 -£39 -£100
£180,000 £8,013 -£65 -£39 -£104
£190,000 £8,410 -£68 -£39 -£107
£200,000 £8,808 -£72 -£39 -£111

* As per note 5 below, the figure for overall change has been rounded up or down to the nearest whole pound.

  1. The estimated take-home pay figures have been calculated based on the assumptions that you:
  • have the standard 2018/19 Personal Allowance for Income Tax for a UK taxpayer of £11,850 (subject to reduction for salaries over £100,000) and standard National Insurance rates;
  • are aged under 65;
  • have no other taxable earnings or tax-free deductions;
  • pay tax via PAYE
  1. The calculations assume there is no change in the standard 2019/20 tax-free Personal Allowance and tax and National Insurance rates and bands in the years shown. Additional voluntary National Insurance contributions are not included in the table.
  2. The contributions illustrated assume you currently pay 8% of your salary to USS. If you currently pay more than this (for example because you pay the match or any other additional contributions), or less than this (for example you have taken enhanced opt-out or have a voluntary salary cap in place), the figures will not be correct for you.
  3. The figures also exclude other payments or deductions from your salary made through payroll (e.g. student loan repayments or childcare vouchers).
  4. The amounts shown have been rounded to the nearest whole pound.
  5. The figures assume no other income applies other than your USS salary (e.g. pensions, dividends, rental income, etc).
  6. The figures assume that personal allowance, income tax and national insurance rates announced in the 2019/20 budget will not change prior to April 2019.
  7. The figures above illustrate the effect of the April 2019 contribution rate increase only, and do not include any further contribution rate increases in October 2019 or April 2020 as part of the cost sharing provisions.
Last updated: about 6 months ago