Employer Contribution Rates

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