The Department of Health has made the Firefighters’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2026, updating member contribution rules in the 2015 scheme from 1 May 2026. The instrument (S.R. 2026 No. 73) was made on 1 April 2026 and amends regulation 118 of the 2015 Regulations. (niassembly.gov.uk)
The instrument proceeds by negative resolution. It was laid on 2 April 2026, with the statutory period ending on 18 May 2026; it will remain in force unless annulled by the Assembly. (niassembly.gov.uk)
From 1 May 2026, contribution bands are set against a member’s actual annual pensionable pay. The rates are: up to £36,130.99 at 11.71%; £36,131.00–£45,407.99 at 13.21%; £45,408.00–£66,908.99 at 14.71%; £66,909.00–£190,691.99 at 16.21%; and £190,692.00 or more at 17.71%. (niassembly.gov.uk)
For retained or volunteer firefighters, the band used from 1 May 2026 will be determined by the individual’s actual annual pensionable pay. For service before that date, the band continues to be determined using reference pay. (niassembly.gov.uk)
For part‑time regular firefighters, the band used from 1 May 2026 will also be determined by the member’s actual annual pensionable pay. For the period 1 April 2015 to 30 April 2026, banding continues by reference to the whole‑time equivalent for an equivalent role and length of service. (niassembly.gov.uk)
Practically, these changes mean banding for periods on and after 1 May 2026 is aligned to the pay that is actually pensionable, replacing the prior use of reference pay or whole‑time equivalent for band determination. Employers and administrators should ensure definitions in payroll and HR systems reflect the new legal wording. (niassembly.gov.uk)
An automatic uprating mechanism is introduced for the earnings bands. From the 2027/28 scheme year, the figures are increased at the start of each scheme year if September’s Consumer Prices Index is higher than the previous September. The Department may choose a different UK prices index, and any increase is rounded up to the nearest £1. (niassembly.gov.uk)
Operationally, payroll systems will require configuration from May 2026 to calculate contributions using actual annual pensionable pay and to apply the specified percentage for the correct band. April 2026 pay should continue under the pre‑May rules given the regulation’s transitional wording. (niassembly.gov.uk)
Members should expect May 2026 deductions to reflect the new percentages and any movement between bands as a result of using actual annual pensionable pay. Scheme communications and payslips should make clear which band and rate have been applied to the period after 1 May.
The Explanatory Note records that no full impact assessment has been produced, with no effects anticipated for the private or voluntary sectors. The instrument notes prior consultation under the 2014 Act and the consent of the Department of Finance; it is sealed by named senior officers on 1 April 2026. (niassembly.gov.uk)
Policy Wire analysis: Basing banding on actual pensionable pay for retained and part‑time staff should align contribution deductions more closely with earnings and remove administrative ambiguity around whole‑time equivalent or reference pay. The CPI‑linked uprating gives a predictable annual process tied to the September index, aiding forward planning for scheme managers. (niassembly.gov.uk)