Employer Contribution Rates

Employer Contributions 2015/16

The average employer contribution rate that applies from 1 April 2015 will be 21.1%.

The average rate paid varies across each employer depending on their salary structure because employer contribution rates are tiered by salary.  The contributions will continue to be tiered by salary for 2015/16.

Accruing Superannuation Liability Charges (ASLC) rates

 Annual full time salary bands
1.4.15 to 31.3.16 22,000 and under 22,001 to 45,000 45,001 to 75,000 75,001 and over
ASLC (% of pensionable earnings) 20% 20.9% 22.1% 24.5%
ASLC for Prison Officers recruited before the 'fresh' start' arrangements were introduced in 1987 are 27.9%, regardless of salary band.

Employer Contributions 2016/17

Accruing Superannuation Liability Charges (ASLC) rates

 Revised Salary Band (£)ASLC rate from 1 April 2016
Band 1 22,500 and under 20.0%
Band 2 22,501 to 45,000 20.9%
Band 3 45,001 to 76,000 22.1%
Band 4 76,001 and over 24.5%
Prison Officers with reserved rights (pre-Fresh Start) - 27.9%

Employer partnership contributions

Employer partnership contributions from 1 October 2015

partnership contributions

Employer age related contributions
Age at the last 6 April Percentage of member's pensionable earnings
Under 31 8
31 to 35 9
36 to 40 11
41 to 45 13.5
46 or over 14.75
Mini-ASLCs for partnership are 0.5%, regardless of salary band.