Employer Contribution Rates
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This page shows Employer contribution rates dating back to 2021/22.
Current Employer Contributions
Accruing Superannuation Liability Charges (ASLC) rates 2024 - 2027
| ASLC rate from 1 April 2024 to 31 March 2027 (%) | |
| All Salaries | 34.25 |
Partnership Contributions
| Employer age related contributions | |
|---|---|
| Age at the last 6 April | Percentage of members pensionable earnings (%) |
| Under 31 | 8 |
| 31 to 35 | 9 |
| 36 to 40 | 11 |
| 41 to 45 | 13.5 |
| 46 or over | 14.75 |
| Mini ASLC for Partnership | 0.5 |
Previous Employer Contribution Rates
Accruing Superannuation Liability Charges (ASLC) rates 2023/24
| Revised salary band (£) | ASLC rate from 1 April 2023 (%) | |
|---|---|---|
| Band 1 | Up to 29,499 | 28.7 |
| Band 2 | 29,500 to 58,699 | 30.7 |
| Band 3 | 58,700 and over | 34.2 |
| Prison Officers with reserved rights | - | 33.9 |
Accruing Superannuation Liability Charges (ASLC) rates 2022/23
| Revised salary band (£) | ASLC rate from 1 April 2022 (%) | |
|---|---|---|
| Band 1 | Up to 28,899 | 28.7 |
| Band 2 | 28,900 to 58,099 | 30.7 |
| Band 3 | 58,100 and over | 34.2 |
| Prison Officers with reserved rights | - | 33.9 |
Accruing Superannuation Liability Charges (ASLC) rates 2021/22
| Revised salary band (£) | ASLC rate from 1 April 2021 (%) | |
|---|---|---|
| Band 1 | Up to 28,599 | 28.7 |
| Band 2 | 28,600 to 57,499 | 30.7 |
| Band 3 | 57,500 and over | 34.2 |
| Prison Officers with reserved rights | - | 33.9 |