Northern Ireland has formalised changes to the Firefighters’ Pension Scheme (NI) 2015, setting a new member contribution structure effective from Friday 1 May 2026. The Statutory Rule (SR 2026/73) was made on 1 April 2026 under the Public Service Pensions Act (NI) 2014 and proceeds by negative resolution. It updates the contribution table, alters how bands are determined for part‑time and retained staff, and introduces annual CPI‑linked uprating of the earnings bands from scheme year 2027/28. (niassembly.gov.uk)
From 1 May 2026, five contribution tiers apply across the 2015 scheme. The rates and thresholds are: 11.71% on pensionable pay up to £36,130.99; 13.21% between £36,131.00 and £45,407.99; 14.71% between £45,408.00 and £66,908.99; 16.21% between £66,909.00 and £190,691.99; and 17.71% at £190,692.00 or above. Employers must assess members against these bands using each member’s actual annual pensionable pay. (niassembly.gov.uk)
Band thresholds will be uprated at the beginning of each scheme year from 2027/28 where the Consumer Prices Index for the previous September is higher than the September before that. The Department of Health may instead apply another UK prices index, with any increase rounded up to the nearest £1. This provision establishes a predictable, data‑linked mechanism for future band changes. (niassembly.gov.uk)
The basis for determining bands changes for non‑full‑time roles. For retained and volunteer firefighters, reference pay continues to apply for periods from 1 April 2015 to 30 April 2026, but from 1 May 2026 the band is set by actual annual pensionable pay. For part‑time regular firefighters, whole‑time equivalent continues only up to 30 April 2026; from 1 May 2026 the band is also set by actual annual pensionable pay. Members in these categories may therefore shift bands as the new rules take effect. (niassembly.gov.uk)
The Department of Health cites section 2(1), section 3(1), (2)(a) and (3)(a), and paragraphs 6 of Schedule 2 and 9(a) and (b) of Schedule 3 to the Public Service Pensions Act (NI) 2014 as enabling powers. The Department of Finance has consented to the Regulations, following consultation with affected representatives and the laying of a report before the Assembly, as required by sections 21 and 22 of the 2014 Act. (niassembly.gov.uk)
Policy rationale set out in the Explanatory Memorandum highlights the scheme’s fixed member contribution yield of 13.2%. Government Actuary’s Department projections for the 2020 valuation implementation period (2024–2027) indicated an average yield of 13.0% under the previous four‑tier structure. The fifth tier and revised percentages are intended to meet the yield while protecting lower‑paid members and smoothing changes on promotion. (niassembly.gov.uk)
The Explanatory Memorandum also confirms the long‑standing approach of maintaining parity with changes introduced in Great Britain, and indicates that implementation guidance for employers and administrators will be produced by the Local Government Association. Practitioners should watch for that operational guidance to support payroll configuration and communications. (niassembly.gov.uk)
For payroll and HR teams, immediate actions are clear. Apply the new five‑tier table to pensionable earnings paid on or after 1 May 2026; ensure band allocation is based on actual annual pensionable pay for all members, including part‑time and retained staff; and prepare to uprate the band thresholds each April from 2027/28 once September CPI is published by the Office for National Statistics and any departmental decision on an alternative index is confirmed. (niassembly.gov.uk)
For context, public service pensions in Northern Ireland use the September CPI as the reference month for annual increases. The Department of Finance’s Pensions Increase (Review) Order (Northern Ireland) 2026 applied a 3.8% uplift from April 2026, based on CPI in September 2025. The firefighters’ earnings bands will first uprate for 2027/28 using the September 2026 index under the new regulation. (finance-ni.gov.uk)
Administrators should review member communications to explain the shift from whole‑time equivalent and reference pay to actual pay for banding, as this will affect take‑home pay for some members. Finance directors should also note the negative resolution timetable set by the Assembly-SR 2026/73 was laid on 2 April 2026 with a statutory period ending 18 May 2026-although the contribution changes themselves commence from 1 May 2026 as set out in the instrument. (niassembly.gov.uk)