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  • Employer Contribution Rates

    Topics:
    • Working in the Northern Ireland Civil Service, 
    • Key sections and resources for NICS Pension Schemes Employers

    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 Salaries34.25

    Partnership Contributions

    Employer age related contributions 
    Age at the last 6 AprilPercentage of members pensionable earnings (%)
    Under 318
    31 to 359
    36 to 4011
    41 to 4513.5
    46 or over14.75
    Mini ASLC for Partnership0.5

    Previous Employer Contribution Rates

    Accruing Superannuation Liability Charges (ASLC) rates 2023/24

     Revised salary band (£)ASLC rate from 1 April 2023 (%)
    Band 1Up to 29,49928.7
    Band 229,500 to 58,69930.7
    Band 358,700 and over34.2
    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 1Up to 28,89928.7
    Band 228,900 to 58,09930.7
    Band 358,100 and over34.2
    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 1Up to 28,59928.7
    Band 228,600 to 57,49930.7
    Band 357,500 and over34.2
    Prison Officers with reserved rights-33.9

     

    Related content

    • 2015 Remedy Regulations
    • alpha moving dates
    • alpha Regulations
    • An introduction to alpha
    • Associated Scheme Rules
    • Employer Pension Notices
    • Making an Allowance Pensionable
    • New Fair Deal
    • NICS Pension Schemes - Employer Calculators
    • NICS Pension Schemes - Employers Forms
    • NICS Pension Schemes - New Entrant Pension Pack
    • NICS Pension Schemes Members - Publications
    • Northern Ireland Civil Service Pension Scheme Valuations
    • PCSPS(NI) Rules
    • Pension Notice Archive
    • Who in addition to civil servants can participate in the Northern Ireland Civil Service Pension arrangements?
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