asked Her Majesty's Government:
What is the annual employers’ cost of each grade used to decide whether to create administrative posts or take on new administrative staff in (a) the Northern Ireland Office, and (b) the Home Civil Service; how these figures are calculated; what amount is used for the employer's cost of superannuation; and how it is calculated. [HL4558]
I have attached a table which details the average cost of (a) Northern Ireland civil servants and (b) Home civil servants who perform administrative roles across the Northern Ireland Office.
When business units create additional posts, cost is only one consideration and a business case must be put forward to Financial Services Division to justify the need for the expenditure.
The figures provided in the following tables are based on the average salary of the number of staff in post at April 2008. They take into account employers' national insurance, employers' pension contributions and any allowances paid using 2007/08 national insurance and superannuation rules.
Superannuation costs are calculated as a percentage of salary and I have included a further table which details accruing superannuation liability charges (ASLCs).
Grade Northern Ireland Civil Servant Home Civil Servant Grade A £59,914 £62,127 Grade B1 £42,210 £46,767 Grade B2 £34,041 £36,051 Grade C £26,517 £30,086 Grade D1 £19,491 £22,766 Grade D2 £ 6,612 £19,796
Salary Band Annual Pensionable Salary 2007/08 Employers' ASLC Charge £ pa % of salary 1 Up to 19,999 16.5 2 20,000 to 40,699 17.5 3 40,700 to 87,799 21.5 4 87,800 and over 23.5