Regulation 110 Member contributionsI1
Scotland
Subject to regulations 111 to 113 (contributions during absences), an active member of this scheme must pay contributions to the scheme in respect of a scheme employment at the contribution rate applicable to the annual pensionable pay that member is receiving in the pay period in which 1st April falls for that employment (or in the case of an active member whose membership commences after 1st April in any year, on the annual pensionable pay the member receives at the commencement of that membership).
The contribution rate applicable to a scheme employment is as specified in the following table, with the contribution rate specified in the appropriate column for the year to be considered applicable to the band of pensionable pay specified in the first column into which the active member’s annual pensionable pay, rounded down to the nearest whole pound, falls:
| Pensionable pay range for an employment | Contribution rate 1st April 2015-31st March 2016 |
|---|---|
| Up to £27,000 | 10.0% |
| £27,001 to £50,000 | 12.2% |
| £50,001 to £142,500 | 13.5% |
| £142,501 or more | 14.5% |
| Pensionable pay range for an employment | Contribution rate 1st April 2016 – 31st March 2017 |
|---|---|
| Up to £27,270 | 10.0% |
| £27,271 to £50,500 | 12.5% |
| £50,501 to £142,500 | 13.5% |
| £142,501 or more | 14.5% |
| Pensionable pay range for an employment | Contribution rate 1st April 2017 – 31st March 2018 |
|---|---|
| Up to £27,543 | 10.5% |
| £27,544 to £51,005 | 12.7% |
| £51,006 to £142,500 | 13.5% |
| £142,501 or more | 14.5% |
| Pensionable pay range for an employment | Contribution rate from 1st April 2018 F2- 30th June 2025 |
|---|---|
| Up to £27,818 | 11.0% |
| £27,819 to £51,515 | 12.9% |
| £51,516 to £142,500 | 13.5% |
| £142,501 or more | 14.5% |
| F3Pensionable pay range for an employment | Contribution rate from 1st July 2025 |
| Up to £35,000 | 11.73% |
| £35,001 to £55,000 | 13.63% |
| £55,001 to £142,500 | 14.23% |
| £142,501 or more | 15.23% |
The amount of pensionable pay of a retained or volunteer firefighter for the purpose of the first column of the table must be that firefighter’s reference pay.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Where there is a change in scheme employment, or a material change which affects the member’s pensionable pay in the course of a financial year and the revised amount of the pensionable pay falls into a different contribution rate band, the scheme manager must determine that this rate should be applied and the scheme manager must inform the member of the contribution rate applicable and the date from which it is to be applied.
Where the scheme manager has determined under paragraph (2C) that a different contribution rate applies, the member must pay contributions at that rate on the pensionable pay that member is receiving at that time.
For the purposes of identifying which is the applicable contribution rate under this regulation, any reduction in pensionable pay which arises as a consequence of any of the following circumstances is to be disregarded—
the actual or assumed enjoyment by the member of any statutory entitlement during any period away from work;
child-related leave;
leave of absence with permission;
sick leave;
leave due to injury;
reserve forces service leave;
absence due to a trade dispute; or
circumstances specified by the scheme manager in a particular case.
In these Regulations, “member contributions” means contributions which an active member may pay under this regulation and regulations 111 to 113 (contributions during absences from work).
Annotations
Textual amendments
- F1
Reg. 110(2)-(2E) substituted for reg. 110(2) (1.4.2015) by The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 (S.S.I. 2015/141), regs. 1(2), 19
- F2
Words in reg. 110(2) table inserted (1.7.2025) by The Firefighters’ Pension Scheme (Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/149), regs. 1, 3(a)
- F3
Words in reg. 110(2) table inserted (1.7.2025) by The Firefighters’ Pension Scheme (Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/149), regs. 1, 3(b)
- F4
Reg. 110(2B) omitted (1.7.2025) by virtue of The Firefighters’ Pension Scheme (Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/149), regs. 1, 3(c)