Potential impact on take-home pay from 1 October 2019

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
Scotland Non Salary Sacrifice from 1 October 2019
Annual salary Estimated current monthly take-home pay (8.8% member contribution) From 1 October 2019 estimated net rounded effect of USS member contribution rate increase to 9.6%
£5,000 £380 -£3
£6,000 £456 -£4
£7,000 £532 -£5
£8,000 £608 -£5
£9,000 £680 -£6
£10,000 £746 -£7
£11,000 £812 -£7
£12,000 £878 -£8
£13,000 £944 -£9
£14,000 £1,006 -£8
£15,000 £1,058 -£8
£16,000 £1,109 -£9
£17,000 £1,160 -£9
£18,000 £1,211 -£10
£19,000 £1,262 -£10
£20,000 £1,312 -£11
£21,000 £1,363 -£11
£22,000 £1,414 -£12
£23,000 £1,465 -£12
£24,000 £1,516 -£13
£25,000 £1,566 -£13
£26,000 £1,617 -£14
£27,000 £1,668 -£14
£28,000 £1,718 -£15
£29,000 £1,768 -£15
£30,000 £1,818 -£16
£31,000 £1,868 -£16
£32,000 £1,918 -£17
£33,000 £1,968 -£17
£34,000 £2,019 -£18
£35,000 £2,069 -£18
£36,000 £2,119 -£19
£37,000 £2,169 -£19
£38,000 £2,219 -£20
£39,000 £2,269 -£21
£40,000 £2,319 -£21
£41,000 £2,369 -£22
£42,000 £2,419 -£22
£43,000 £2,469 -£23
£44,000 £2,519 -£23
£45,000 £2,569 -£24
£46,000 £2,619 -£24
£47,000 £2,669 -£25
£48,000 £2,713 -£20
£49,000 £2,748 -£19
£50,000 £2,738 -£20
£51,000 £2,826 -£20
£52,000 £2,869 -£20
£53,000 £2,913 -£21
£54,000 £2,956 -£21
£55,000 2,999 -£22
£56,000 £3,042 -£22
£57,000 £3,085 -£22
£58,000 £3,128 -£23
£59,000 £3,172 -£23
£60,000 £3,215 -£24
£61,000 £3,258 -£24
£62,000 £3,301 -£24
£63,000 £3,344 -£25
£64,000 £3,387 -£25
£65,000 £3,431 -£26
£70,000 £3,646 -£28
£75,000 £3,862 -£30
£80,000 £4,078 -£31
£85,000 £4,294 -£33
£90,000 £4,510 -£35
£95,000 £4,726 -£37
£100,000 £4,942 -£39
£105,000 £5,158 -£41
£110,000 £5,368 -£38
£115,000 £5,506 -£30
£120,000 £5,644 -£31
£130,000 £5,920 -£33
£140,000 £6,242 -£55
£150,000 £6,673 -£59
£160,000 £7,105 -£63
£170,000 £7,516 -£61
£180,000 £7,909 -£65
£190,000 £8,303 -£68
£200,000 £8,697 -£72
  1. The estimated take-home pay figures have been calculated based on the assumptions that you:
  • have the standard 2019/20 Personal Allowance for Income Tax for a UK taxpayer of £12,500 (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 table illustration assumes you currently contribute 8.8% of your salary to USS. If you currently contribute 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 above illustrate the effect of the October 2019 contribution rate increase only, and do not include any further contribution rate increases in October 2021.

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