Employer Contribution Rates

Employer Contributions 2024

Employer contribution rates 01/04/23 – 31/03/27

Band Current (1 April 2019 to 31 March 2024) Revised (1 April 2024 to 31 March 2027)
Band 1 (£23,000 and under) 26.6% 28.97%
Band 2 (£23,001 to £45,500) 27.1% 28.97%
Band 3 (£45,501 to £77,000) 27.9% 28.97%
Band 4 (£77,001+) 30.3% 28.97%
Mini-ASLCs for partnership are 0.5%, regardless of salary band.

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.

Past employer contribution rates

Employer contribution rates 01/04/23 – 31/03/24

From To Contribution Rate
£0 £23,000 26.6%
£23,001 £45,500 27.1%
£45,501 £77,000 27.9%
£77,001 - 30.3%

Mini-ASLCs for partnership are 0.5%, regardless of salary band.

Employer contributions 2022/23

Accruing Superannuation Liability Charges (ASLC) rates

Salary Band (£) ASLC rate from 1 April 2022
Band 1 23,000 and under 26.6%
Band 2 23,001 to 45,500 27.1%
Band 3 45,501 to 77,000 27.9%
Band 4 77,001 and over 30.3%
Mini ASLC N/A 0.5%

Employer contributions 2021/22

Accruing Superannuation Liability Charges (ASLC) rates

Salary Band (£) ASLC rate from 1 April 2021
Band 1 23,000 and under 26.6%
Band 2 23,001 to 45,500 27.1%
Band 3 45,501 to 77,000 27.9%
Band 4 77,001 and over 30.3%
Prison Officers with reserved rights (pre-Fresh Start) - 34.1%
Mini ASLC N/A 0.5%

Employer contributions 2020/21

Accruing Superannuation Liability Charges (ASLC) rates

Salary Band (£) ASLC rate from 1 April 2021
Band 1 23,000 and under 26.6%
Band 2 23,001 to 45,500 27.1%
Band 3 45,501 to 77,000 27.9%
Band 4 77,001 and over 30.3%
Prison Officers with reserved rights (pre-Fresh Start) - 34.1%
Mini ASLC N/A 0.5%

Past employee contribution rates

Contribution rates 2021-2022

Annualised rate of pensionable earnings (£) Member contribution rate
From To
£0 £23,100 4.60%
£23,101 £56,000 5.45%
£56,001 £150,000 7.35%
£150,001 - 8.05%

Contribution rates 2020-2021

Annualised rate of pensionable earnings (£) Member contribution rate
From To
£0 £22,600 4.60%
£22,601 £54,900 5.45%
£54,901 £150,000 7.35%
£150,001 - 8.05%