# The Firefighters’ Pension Scheme (Scotland) Regulations 2015, Regulation 110: Member contributions

Extent: S

(1) 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).
(2) 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 - 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%
Pensionable 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%
(2A) 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.
(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2C) 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.
(2D) 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.
(2E) 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—
(a) the actual or assumed enjoyment by the member of any statutory entitlement during any period away from work;
(b) child-related leave;
(c) leave of absence with permission;
(d) sick leave;
(e) leave due to injury;
(f) reserve forces service leave;
(g) absence due to a trade dispute; or
(h) circumstances specified by the scheme manager in a particular case.
(3) 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).

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Source: https://www.legislation.gov.uk/ssi/2015/19/regulation/110 (the official version)
Page: https://openlegislation.uk/firefighters-pension-scheme-scotland-regulations-2015/regulation-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.