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

 

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