England FPS 2015 rates from 1 April 2026
Up to £36,13011.09%
£36,131–£45,40712.59%
£45,408–£66,90814.09%
£66,909–£190,69115.59%
£190,692 and above17.09%
The contribution rate is applied to actual pensionable earnings. The result is the gross member contribution; payroll normally deducts pension contributions before assessing Income Tax.