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Routine Rule Amended Final

Firefighters' Pension Scheme Contribution Rates Amendment

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Published April 1st, 2026
Detected April 7th, 2026
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Summary

The Department of Health (Northern Ireland) made Statutory Rules 2026 No. 73, amending the Firefighters' Pension Scheme Regulations (Northern Ireland) 2015 to introduce new tiered contribution rates effective 1st May 2026. The amendment replaces a single contribution rate with a graduated table based on pensionable pay bands ranging from 11.71% to 17.71%.

What changed

The regulations amend regulation 118 of the Firefighters' Pension Scheme Regulations (Northern Ireland) 2015, inserting a new contribution rate table (paragraph 2A) effective from 1st May 2026. The new tiered rates are: up to £36,130.99 at 11.71%; £36,131.00 to £45,407.99 at 13.21%; £45,408.00 to £66,908.99 at 14.71%; £66,909.00 to £190,691.99 at 16.21%; and £190,692.00 or more at 17.71%. The amendment also changes how pensionable pay is calculated for retained, volunteer, and part-time regular firefighters, moving from reference pay to actual annual pensionable pay. Paragraph (4A) introduces index-linking provisions allowing pay band thresholds to increase in future scheme years based on consumer prices index.

Scheme administrators and employing authorities must update payroll systems and contribution calculations to reflect the new tiered rates by 1st May 2026. HR and payroll teams should verify each active member's correct pay band and apply the corresponding rate. Retained and volunteer firefighter pensionable pay must now be calculated using actual annual pensionable pay rather than reference pay.

What to do next

  1. Update payroll systems with new tiered contribution rate table effective 1st May 2026
  2. Reclassify retained, volunteer, and part-time regular firefighters from reference pay to actual annual pensionable pay calculations
  3. Verify each active member's correct pay band threshold against the new table

Source document (simplified)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Rules of Northern Ireland

2026 No. 73

Public Service Pensions

The Firefighters’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2026

Made

1st April 2026

Coming into operation

1st May 2026

The Department of Health(1) makes these Regulations in exercise of the powers conferred by sections 2(1), 3(1), (2)(a) and (3)(a) and paragraph 6 of Schedule 2 and paragraph 9(a) and (b) of Schedule 3 to the Public Service Pensions Act (Northern Ireland) 2014(2) (“ the 2014 Act ”):

In accordance with sections 21(1) and 22(2)(a) of the 2014 Act, the Department has consulted the representatives of such persons as appear to it likely to be affected by these Regulations.

In accordance with section 22(2)(b) of the 2014 Act, the Department has laid a report before the Assembly.

In accordance with section 3(5) of the 2014 Act, the Department of Finance(3) has consented to the making of these Regulations.

Citation and commencement

  1. These Regulations may be cited as the Firefighters’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2026 and come into operation on 1st May 2026.

Amendment to the Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015

  1. —(1) The Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015(4) shall be amended as follows.

(2) In regulation 118 (Member contributions)—

(a) In paragraph (2), after “scheme employment” insert “beginning with 1st April 2015 and ending 30th April 2026”.

(b) after paragraph (2) insert—

“ (2A) The contribution rate applicable to a scheme employment beginning with 1st May 2026 is as specified in the following table, with the contribution rate specified in the second column to be considered applicable to the band of pensionable pay specified in the first column into which the active member’s actual annual pensionable pay falls:

| Pensionable pay range for an employment | Contribution rate beginning with 1st May 2026 |
| --- | --- |
| Up to £36,130.99 | 11.71% |
| £36,131.00 to £45,407.99 | 13.21% |
| £45,408.00 to £66,908.99 | 14.71% |
| £66,909.00 to £190,691.99 | 16.21% |
| £190,692.00 or more | 17.71% ” |
(c) for paragraph (3), substitute—

“ (3) The amount of pensionable pay of a retained or volunteer firefighter—

(i) for the purpose of the first column of the table in paragraph (2) must be that firefighter’s reference pay for the period beginning with 1st April 2015 to 30th April 2026;

(ii) for the purpose of the first column of the table in paragraph (2A) must be that firefighter’s actual annual pensionable pay beginning with 1st May 2026. ”

(d) for paragraph (4), substitute—

“ (4) The amount of pensionable pay of a part-time regular firefighter—

(i) for the purpose of the first column of the table in paragraph (2) must be the amount of pensionable pay of a whole-time regular firefighter of equivalent role and length of service for the period beginning with 1st April 2015 to 30th April 2026;

(ii) for the purpose of the first column of the table in paragraph (2A) must be that firefighter’s actual annual pensionable pay beginning with 1st May 2026. ”

(e) after paragraph (4) insert—

“ (4A) The figures in the first column of the table in paragraph (2A) are to be increased at the beginning of each scheme year starting with the scheme year 2027/28, if there is a relevant increase in the consumer prices index or, should the Department decide, any other index of the general level of prices in the United Kingdom, by the appropriate percentage for the scheme year rounded up to the nearest £1.

(4B) For the purposes of paragraph (4A)—

(a) there is a relevant increase in the consumer prices index, or any other index of the general level of prices in the United Kingdom, for a scheme year if the index for the month of September before that scheme year is higher than that for the previous September;

(b) the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index, or any other index of the general level of prices in the United Kingdom decided by the Department, over the period specified by sub-paragraph (a);

(c) the “ consumer prices index ” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007;

(d) where there is a relevant increase after 1st April 2027, the figures to be increased on the relevant date are the figures applicable to the previous scheme year. ”

Sealed with the Official Seal of the Department of Health on 1st April 2026.

Jim Wilkinson

A senior officer of the

Department of Health

The Department of Finance consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance on 1st April 2026.

Patrick Neeson

A senior officer of the

Department of Finance

EXPLANATORY NOTE

(This note is not part of the Order)

These Regulations makes amendments to the Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015 (“ the 2015 Regulations ”).

Regulation 2(2)(b) updates the annual pensionable earnings bands and the rates payable at each level beginning with 1st May 2026.

Regulation 2(2)(c) amends regulation 118(3) so that the amount of pensionable pay of a retained or volunteer firefighter used to determine the annual pensionable earnings band must be that firefighter’s actual annual pensionable pay beginning with 1st May 2026.

Regulation 2(2)(d) amends regulation 118(4) so that the amount of pensionable pay of a part-time regular firefighter used to determine the annual pensionable earnings band must be that firefighter’s actual annual pensionable pay beginning with 1st May 2026.

Regulation 2(2)(e) introduces an automatic increase to the annual pensionable earnings bands by the relevant increase in the Consumer Price Index or a similar index.

A full impact assessment has not been produced for these Regulations as no impact on the private or voluntary sectors is foreseen.

(1) Formerly the Department of Health, Social Services and Public Safety, see 2016 c.5 (N.I.).

(2) 2014 c.2. (NI). Section 3 was amended by section 94(11) to (14) of the Public Service Pensions and Judicial Offices Act 2022 (c. 7).

(3) Formerly the Department of Finance and Personnel, see 2016 c.5 (N.I.).

(4) S.R. 2015 No. 78, amended by S.R. 2015 No. 420, S.R. 2022 No. 155, S.R. 2024 No. 130 and S.R. 2024 No. 218.

Named provisions

Regulation 118 - Member contributions Contribution rate table Pensionable pay calculations for retained and volunteer firefighters Pensionable pay calculations for part-time regular firefighters Index-linking provisions

Source

Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
NI DoH
Published
April 1st, 2026
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Substantive
Document ID
SR of NI 2026 No. 73

Who this affects

Applies to
Government agencies Healthcare providers
Industry sector
9211 Government & Public Administration
Activity scope
Public sector pension contributions Payroll deductions
Threshold
Active members of the Firefighters' Pension Scheme (Northern Ireland)
Geographic scope
United Kingdom GB

Taxonomy

Primary area
Pensions & Retirement
Operational domain
Compliance
Topics
Employment & Labor Public Health

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