England 2026/27 bands
The English rates are 11.09%, 12.59%, 14.09%, 15.59% and 17.09% across the published actual-pensionable-earnings thresholds. The competent national firefighter salary of £40,358 falls in the 12.59% band before other pensionable earnings are considered.
Because the test uses actual pensionable earnings, part-time and on-call members should not automatically be placed by the wholetime equivalent salary under the revised structure.
Scotland is different
SPPA publishes current 2015 Scheme bands of 11.73%, 13.63%, 14.23% and 15.23%. The relevant pensionable-pay thresholds and scheme rules should be taken from SPPA, not imported from England.
The net cost after tax relief
Contributions are deducted before Income Tax in the usual scheme treatment, so the reduction in take-home pay is lower than the gross contribution. National Insurance is generally calculated separately and is not reduced simply because a pension contribution receives Income Tax relief.
Frequently asked questions
What contribution rate does a competent firefighter pay in England?
On £40,358 of actual pensionable earnings, the 2026/27 English FPS 2015 band is 12.59%, before considering other pensionable earnings.
Are the rates the same in Scotland?
No. SPPA publishes separate Scottish rates and thresholds.