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-ASLC (Death in
Service Cover for
Partnership members)
  0.5%

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%

 

Accruing Superannuation Liability Charges (ASLC) rates

  Salary Band (£) ASLC rate from 1 April 2020
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%

Accruing Superannuation Liability Charges (ASLC) rates

  Salary Band (£) ASLC rate from 1 April 2019
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%

Accruing Superannuation Liability Charges (ASLC) rates

  Salary Band (£) ASLC rate from 1 April 2019
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%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
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%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
Band 1 23,000 and under 20.0%
Band 2 23,001 to 45,500 20.9%
Band 3 45,501 to 76,000 22.1%
Band 4 76,001 and over 24.5%
Prison Officers with reserved rights (pre-Fresh Start) - 27.9%
Mini ASLC N/A 0.5%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
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%
Mini ASLC N/A 0.5%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
Band 1 22,000 and under 20.0%
Band 2 22,001 to 44,500 20.9%
Band 3 44,501 to 74,500 22.1%
Band 4 74,501 and over 24.5%
Prison Officers with reserved rights (pre-Fresh Start) - 27.9%
Mini ASLC N/A 0.5%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
Band 1 22,000 and under 16.7%
Band 2 22,001 to 44,500 18.8%
Band 3 44,501 to 74,500 21.8%
Band 4 74,501 and over 24.3%
Prison Officers with reserved rights (pre-Fresh Start) - 25.8%
Mini ASLC N/A 0.5%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
Band 1 21,500 and under 16.7%
Band 2 21,501 to 44,500 18.8%
Band 3 44,501 to 74,500 21.8%
Band 4 74,501 and over 24.3%
Prison Officers with reserved rights (pre-Fresh Start) - 25.8%
Mini ASLC N/A 0.5%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
Band 1 21,500 and under 16.7%
Band 2 21,501 to 44,500 18.8%
Band 3 44,501 to 74,500 21.8%
Band 4 74,501 and over 24.3%
Prison Officers with reserved rights (pre-Fresh Start) - 25.8%
Mini ASLC N/A 0.5%

Accruing Superannuation Liability Charges (ASLC) rates

  Revised Salary Band (£) ASLC rate from 1 April 2018
Band 1 21,000 and under 16.7%
Band 2 21,001 to 43,500 18.8%
Band 3 43,501 to 74,500 21.8%
Band 4 74,501 and over 24.3%
Prison Officers with reserved rights (pre-Fresh Start) - 25.8%
Mini ASLC N/A 0.5%

Past employee contribution rates

Annualised rate of pensionable earnings (£)

Member contribution rate

From

To

£0

£23,100

4.60%

£23,101

£56,00

5.45%

£56,001

£150,000

7.35%

£150,001

-

8.05%

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%

Annualised rate of pensionable earnings

Member contribution rate

£0 to £21,636

4.60%

£21,637 to £51,515

5.45%

£51,516 to £150,000

7.35%

£150,001 and above

8.05%

Annualised pensionable
earnings
Contribution rate for classic members, or alpha members who were in classic
immediately before 1 April 2015
Contribution rate for
all other members
Up to £15,000 4.60% 4.60%
£15,001 - £21,000 4.60% 4.60%
£21,001-£47,000 5.45% 5.45%
£47,001-£150,000 7.35% 7.35%
£150,001 and over 8.05% 8.05%

Annualised pensionable
earnings
Contribution rate for classic members, or alpha members who were in classic
immediately before 1 April 2015
Contribution rate for
all other members
Up to £15,000 4.60% 4.60%
£15,001 - £21,000 4.60% 4.60%
£21,001-£47,000 5.45% 5.45%
£47,001-£150,000 7.35% 7.35%
£150,001 and over 8.05% 8.05%

Annualised pensionable
earnings
Contribution rate for classic members, or alpha members who were in classic
immediately before 1 April 2015
Contribution rate for
all other members
Up to £15,000 3.80% 4.60%
£15,001 - £21,000 4.60% 4.60%
£21,001-£47,000 5.45% 5.45%
£47,001-£150,000 7.35% 7.35%
£150,001 and over 8.05% 8.05%

Annualised pensionable
earnings
Contribution rate for classic members, or
alpha members who were in classic
immediately before 1 April 2015
Contribution rate for
all other members
Up to £15,000 3.00% 4.60%
£15,001 - £21,000 4.60% 4.60%
£21,001-£47,000 5.45% 5.45%
£47,001-£150,000 7.35% 7.35%
£150,001 and over 8.05% 8.05%

classic

Annual pensionable
earnings (on a full time
equivalent basis)
Current classic
contribution rate,
before tax relief
contribution
rate 2014-15, before tax relief
Up to £15,000 1.5% 1.5%
£15,001 - £21,000 2.7% 3.0%
£21,001-£30,000 3.88% 4.48%
£30,001-£50,000 4.67% 5.27%
£50,001-£60,000 5.46% 6.06%
£60,001 and over 6.25% 6.85%

 

premium, classic plus and nuvos

Annual pensionable
earnings (on a full time
equivalent basis)
Current classic
contribution rate,
before tax relief
contribution
rate 2014-15, before tax relief
Up to £15,000 3.5% 3.5%
£15,001 - £21,000 4.7% 5.0%
£21,001-£30,000 5.88% 6.48%
£30,001-£50,000 6.67% 7.27%
£50,001-£60,000 7.46% 8.06%
£60,001 and over 8.25% 8.85%

classic

Salary Band Total Contribution Rate
Up to £15,000 1.5%
£15,001 - £21,000 2.70%
£21,001-£30,000 3.88%
£30,001-£50,000 4.67%
£50,001-£60,000 5.46%
£60,001 and over 6.24%

 

premium, classic plus and nuvos

Salary Band  Total Contribution Rate
Up to £15,000 3.5%
£15,001 - £21,000 4.70%
£21,001-£30,000 5.88%
£30,001-£50,000 6.67%
£50,001-£60,000 7.46%
£60,001 and over 8.25%

classic

Salary Band Total Contribution Rate
Up to £15,000 1.5%
£15,001 - £21,000 2.1%
£21,001-£30,000 2.7%
£30,001-£50,000 3.1%
£50,001-£60,000 3.5%
£60,001 and over 3.9%

 

premium, classic plus and nuvos

Salary Band  Total Contribution Rate
Up to £15,000 3.5%
£15,001 - £21,000 4.1%
£21,001-£30,000 4.7%
£30,001-£50,000 5.1%
£50,001-£60,000 5.5%
£60,001 and over 5.9%

classic

Salary Band Total Contribution Rate
Up to £15,000 1.5%
£15,001 - £21,000 2.1%
£21,001-£30,000 2.7%
£30,001-£50,000 3.1%
£50,001-£60,000 3.5%
£60,001 and over 3.9%

 

premium, classic plus and nuvos

Salary Band  Total Contribution Rate
Up to £15,000 3.5%
£15,001 - £21,000 4.1%
£21,001-£30,000 4.7%
£30,001-£50,000 5.1%
£50,001-£60,000 5.5%
£60,001 and over 5.9%
Published:
7 December 2021
Last updated:
23 January 2024