An employee’s contribution rate is based on how much they are paid.

  • Currently their contribution is between 5.5% and 12.5% of their pensionable pay.
  • You need to set the correct employee contribution rate when the employment starts.
  • You need to check the employee contribution rate again each April as a minimum and apply any changes.
  • You should inform members in writing each time a change is made to their contribution rate.

Employee contribution bands 2025/26

BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £17,8005.5%2.75%
2£17,801 to £28,0005.8%2.9%
3£28,001 to £45,6006.5%3.25%
4£45,601 to £57,7006.8%3.4%
5£57,701 to £81,0008.5%4.25%
6£81,001 to £114,8009.9%4.95%
7£114,801 to £135,30010.5%5.25%
8£135,301 to £203,00011.4%5.7%
9£203,001 or more12.5%6.25%

Employee contribution bands 2024/25

BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £17,6005.5%2.75%
2£17,601 to £27,6005.8%2.9%
3£27,601 to £44,9006.5%3.25%
4£44,901 to £56,8006.8%3.4%
5£56,801 to £79,7008.5%4.25%
6£79,701 to £112,9009.9%4.95%
7£112,901 to £133,10010.5%5.25%
8£133,101 to £199,70011.4%5.7%
9£199,701 or more12.5%6.25%


If the employee’s pay changes in the year, you may choose to review their contribution rate again at that time. 

If the employee has more than one job, you usually need to set their contribution rate separately for each job.

Casual employees

For casual employees who have no contractual hours of employment you should make a reasonable initial assessment:

  • Of the number of hours the person is likely to work on an annual basis, taking account of the hours worked by the previous holder (if any) of the post, and subsequently review the band allocation at an appropriate time.
  • To allocate the employee to the lowest band (5.5%) and review the band allocation at an appropriate time.
  • To allocate the employee to the 6.5% band, on the basis that this is the average contribution rate for Scheme members and review the band allocation at an appropriate time. 

Dealing with backpay

Sometimes a backdated pay rise or salary increase, may move an employee into a new contributions band. In this situation deduct employee contributions, on the back pay, at the new rate. 

Your employer contribution rate remains the same. 

50/50 Section

Employees can elect to move to the 50/50 section and pay half the contribution rate for half the benefits by completing the relevant application form. You will continue to pay the full contribution rate.

Your employer contribution rate remains the same.

Your employer contribution remains the same when employees move to the 50/50 section. 

The new 50/50 employee contribution rate applies from the 1st pay period following the member election.

Each job is treated separately, and the employee would need to make a 50/50 election for each job.

50/50 is disregarded for death in service and ill health enhancements. Under these circumstances the member retains full benefits as if they were in the main section.

The employee must go back into the main section:

  • If no pay due to sickness or injury.
  • If no pay during ordinary maternity, paternity leave or adoption leave. 
  • At automatic enrolment date.

They can elect to go back into the 50/50 section from the next available pay period by completing the Election to opt into the LGPS 50/50 section form.

Previous pay bands and contribution rates

2024/2025 Pay bands and contribution rates

Pay bands and contribution rates that applied from April 2024.

Employee contribution bands 2024/25
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £17,8005.5%2.75%
2£17,801 to £28,0005.8%2.9%
3£28,001 to £45,6006.5%3.25%
4£45,601 to £57,7006.8%3.4%
5£57,701 to £81,0008.5%4.25%
6£81,001 to £114,8009.9%4.95%
7£114,801 to £135,30010.5%5.25%
8£135,301 to £203,00011.4%5.7%
9£203,001 or more12.5%6.25%

2023/2024 Pay bands and contribution rates

Pay bands and contribution rates that applied from April 2023.

Employee contribution bands 2023/24
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £16,5005.5%2.75%
2£16,501 to £25,9005.8%2.9%
3£25,901 to £42,1006.5%3.25%
4£42,101 to £53,3006.8%3.4%
5£53,301 to £74,7008.5%4.25%
6£74,701 to £105,9009.9%4.95%
7£105,901 to £124,80010.5%5.25%
8£124,801 to £187,20011.4%5.7%
9£187,201 or more12.5%6.25%

 

2022/2023 Pay bands and contribution rates

Pay bands and contribution rates that applied from 1 April 2022.

Employee contribution bands 2022/23
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £15,0005.5%2.75%
2£15,001 to £23,6005.8%2.9%
3£23,601 to £38,3006.5%3.25%
4£38,301 to £48,5006.8%3.4%
5£48,501 to £67,9008.5%4.25%
6£67,901 to £96,2009.9%4.95%
7£96,201 to £113,40010.5%5.25%
8£113,401 to £170,10011.4%5.7%
9£170,101 or more12.5%6.25%

 

2021/2022 Pay bands and contribution rates

Pay bands and contribution rates that applied from 1 April 2021.

Employee contribution bands 2021/22
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £14,6005.5%2.75%
2£14,601 to £22,9005.8%2.9%
3£22,901 to £37,2006.5%3.25%
4£37,201 to £47,1006.8%3.4%
5£47,101 to £65,9008.5%4.25%
6£65,901 to £93,4009.9%4.95%
7£93,401 to £110,00010.5%5.25%
8£110,001 to £165,00011.4%5.7%
9£165,001 or more12.5%6.25%

 

2020/2021 Pay bands and contribution rates

Pay bands and contribution rates that applied from 1 April 2020.

Employee contribution bands 2020/21
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £14,6005.5%2.75%
2£14,601 to £22,8005.8%2.9%
3£22,801 to £37,1006.5%3.25%
4£37,101 to £46,9006.8%3.4%
5£46,901 to £65,6008.5%4.25%
6£65,601 to £93,0009.9%4.95%
7£93,001 to £109,50010.5%5.25%
8£109,501 to £164,20011.4%5.7%
9£164,201 or more12.5%6.25%

 

2019/2020 Pay bands and contribution rates

Pay bands and contribution rates that applied from 1 April 2019.

Employee contribution bands 2019/20
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £14,4005.5%2.75%
2£14,401 to £22,5005.8%2.9%
3£22,501 to £36,5006.5%3.25%
4£36,501 to £46,2006.8%3.4%
5£46,201 to £64,6008.5%4.25%
6£64,601 to £91,5009.9%4.95%
7£91,501 to £107,70010.5%5.25%
8£107,701 to £161,50011.4%5.7%
9£161,501 or more12.5%6.25%

 

2018/2019 Pay bands and contribution rates

Pay bands and contribution rates that applied from April 2018.

Employee contribution bands 2018/19
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £14,1005.5%2.75%
2£14,101 to £22,0005.8%2.9%
3£22,001 to £35,7006.5%3.25%
4£35,701 to £45,2006.8%3.4%
5£45,201 to £63,1008.5%4.25%
6£63,101 to £89,4009.9%4.95%
7£89,401 to £105,20010.5%5.25%
8£105,201 to £157,80011.4%5.7%
9£157,801 or more12.5%6.25%

 

2017/2018 Pay bands and contribution rates

Pay bands and contribution rates that applied from April 2017.

Employee contribution bands 2017/18
BandActual pensionable pay for an employmentMain section contribution rate for that employment50/50 section contribution rate for that employment
1Up to £13,7005.5%2.75%
2£13,701 to £21,4005.8%2.9%
3£21,401 to £34,7006.5%3.25%
4£34,701 to £43,9006.8%3.4%
5£43,901 to £61,3008.5%4.25%
6£61,301 to £86,8009.9%4.95%
7£86,801 to £102,20010.5%5.25%
8£102,201 to £153,30011.4%5.7%
9£153,301 or more12.5%6.25%