This notice will be of interest to:

  • HR managers
  • Payroll managers
  • Pension leads
  • Communication managers/leads/business partners
  • Internal communication managers/business partners


  • To work with your payroll provider to ensure that employee contribution rates and salary thresholds are set to match the updated contribution table which will come into effect from 1 April 2023
  • To consider communicating the table of new salary thresholds to your employees.


You should commence work immediately with your payroll provider about preparations to implement the new salary threshold with effect from 1 April 2023.


Changes to salary thresholds:

  1. The Cabinet Office has completed a consultation with member representatives in respect of member contributions and we plan to make changes to the Alpha regulations to amend the salary thresholds from 1 April 2023.

  2. Member contribution rates and salary thresholds from 1 April 2023 are set out in the table below. The figures in brackets show the 2022/23 salary thresholds where a threshold has changed.

  3. Member contribution rates are unchanged.

Employee pension contribution rates in 2022/23 and 2023/2024


Annualised rate of pensionable earnings

Member/ Employee contribution rate




 £32,000 (£23,100)


£32,001 (£23,101)










  1. Salary bands and contribution rates for employer contributions in 2023/24 will remain unchanged from their 2022/23 values.

  2. The above contribution rates will apply until further notice.


If you have a question about the distribution of EPNs or you need to receive them in a different format contact 

You can find electronic copies of the Employers’ Pension Guide, all current EPNs and forms on our website under ‘Employers’.

This notice is for employers and should not be issued to scheme members. 

If members have a question about their pension, they can find information at:

12 December 2022
Last updated:
24 April 2023