Employer Contribution Rates

Employer Contributions 2016/17

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

1.4.16 to 31.3.17

23,000 and under

23,001 to 45,500

45,501 to 76,000

76,001 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 2018/19

Accruing Superannuation Liability Charges (ASLC) rates

 Revised Salary Band (£)ASLC rate from 1 April 2017
Band 1 23,000 and under 20.0%
Band 2 23,001 to 45,500 20.9%
Band 3 45,501 to 77,000 22.1%
Band 4 77,001 and over 24.5%
Prison Officers with reserved rights (pre-Fresh Start) - 27.9%
Mini ASLC N/A 0.5%

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.