The Department of Health has made The Firefighters’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2026 (SR 2026/73), signed on 1 April 2026 and coming into operation on 1 May 2026. The instrument amends regulation 118 of the 2015 Scheme to reset member contribution arrangements. (niassembly.gov.uk)
From 1 May 2026 a five‑tier structure applies to an active member’s actual annual pensionable pay: 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 banding basis up to 30 April 2026 remains “reference pay.” From 1 May 2026 the band is set by the firefighter’s actual annual pensionable pay, aligning treatment with other members. (niassembly.gov.uk)
For part‑time regular firefighters, the historic use of whole‑time equivalent pay to determine bands ends on 30 April 2026. From 1 May 2026, banding is determined by the individual’s actual annual pensionable pay. (niassembly.gov.uk)
Band thresholds will be uprated automatically at the start of each scheme year from 2027/28 by the “relevant increase” in the Consumer Prices Index, with rounding up to the nearest £1. The Department may instead choose another UK general price index; the increase is measured by the September‑to‑September movement. (niassembly.gov.uk)
The Regulations were made under sections 2 and 3 of the Public Service Pensions Act (Northern Ireland) 2014. The Department consulted affected representatives, laid a report before the Assembly, and obtained Department of Finance consent, in line with sections 21–22 and section 3(5) of the 2014 Act. The SR was laid on 2 April 2026 under the negative resolution procedure. (niassembly.gov.uk)
According to the Explanatory Memorandum, the policy intent is to maintain the scheme’s member contribution yield at 13.2% over the valuation period, protect lower‑paid members, smooth increases on promotion by adding a fifth tier, and base rates on actual earnings for fairness. Administrator guidance is to be issued by the Local Government Association. (niassembly.gov.uk)
The Department’s consultation response confirms Northern Ireland will broadly align with changes in England but may adopt different percentages to achieve the 13.2% yield given NI’s membership profile. It sets out the same five thresholds used in the SR, with rates calibrated to local data. (health-ni.gov.uk)
Operationally, employers should assess contribution rates against actual pensionable pay for each employment, with an annual assessment at the start of the scheme year and in‑year adjustments where there is a material, ongoing change (for example, promotion or a sustained allowance). Multiple employments are assessed separately; assumed pensionable pay applies in specified leave scenarios. (health-ni.gov.uk)
Context from the Home Office’s parallel process in England shows a move to five tiers based on actual earnings and thresholds at similar monetary levels, underscoring UK‑wide consistency of design even where percentage rates differ. (gov.uk)