Police Pension Scheme 2006 (PPS 2006)

Your Contributions
You pay contributions towards the cost of your pension benefits. These are set as a percentage of your ‘pensionable pay’. If you are ineligible for ill-health benefits you will pay contributions at a reduced rate.
In PPS 2006, members’ contributions meet about a third of the estimated cost of providing pensions and other benefits (the remaining cost being met by employers’ contributions and central government).

Pensionable pay includes basic salary, London weighting and additional salary on temporary promotion.  Competence related threshold payments, which were pensionable, were phased out in April 2016. Overtime pay, housing allowance and transitional rent allowance are not pensionable.

Contributions are deducted from pay before it is assessed for income tax, so you will automatically receive full income tax relief at the highest rate you pay. Prior to 6 April 2016, the scheme was contracted-out of the State Second Pension arrangements.  As contracting-out ceased for all schemes on 6 April 2016, members now pay the full rate of National Insurance contributions. The contribution rates for the previous 4 years are defined below:

 
From 2014
2013/2014
2012/2013
2011/2012
Total Officer Contributions – Tier 1
11.00%
10.70%
10.10%
9.50%
Total Officer Contributions – Tier 2
12.05%
11.50%
10.50%
9.50%
Total Officer Contributions – Tier 3
12.75%
12.00%
10.75%
9.50%







  • Tier 1 is those on a basic annual salary of under £27,000.
  • Tier 2 is those on a basic annual salary of more than £27,000 but less than £60,000.
  • Tier 3 is those on a basic annual salary of more than £60,000 and over.

For those officers who are part time, the tier is determined by their whole time equivalent salary.