Firefighters Pension Scheme 2015 UK 2026/27: Tiers, CARE

The Firefighters Pension Scheme 2015 (FPS 2015) is the defined-benefit pension for all UK firefighters who joined service after 1 April 2015. It uses CARE accrual, tiered contributions, the McCloud remedy framework, and includes Retained Duty System (RDS) arrangements that distinguish it from other public-sector schemes. This guide covers the 2026/27 position.

At a glance

• Type: Defined Benefit (CARE - Career Average Revalued Earnings since 2015).
• Accrual rate: 1/59.7 of pensionable pay per year.
• Revaluation: by Average Weekly Earnings during active service, not by CPI. The rate for 2026 is 4.8%.
• Employer contribution: approximately 28% of pensionable pay (set by the Government Actuary).
• Employee contribution: tiered from 11.09% to 17.09% on actual pensionable pay.
• Normal Pension Age: 60 for firefighters (lower than other public-sector schemes other than police).

Contribution tiers (2026/27, effective 1 April 2026)

These are the bands for 2026/27, effective 1 April 2026, and they are set on actual pensionable pay rather than full-time-equivalent salary.

Source: FPS contribution rates 2026-27, the scheme's own compliance guidance. From 1 April 2027 the thresholds will be uprated each year in line with the September CPI figure.

The whole of your pay is charged at the tier rate, not just the slice above the threshold, so crossing a band boundary can cost more than the pay rise that took you over it. Firefighter contributions run well above the Civil Service alpha equivalent, reflecting the more generous early-retirement entitlement.

How the CARE accrual works

Each year you accrue 1/59.7 of your pensionable pay as a pension entitlement. While you are an active member, the accrued amount is revalued annually by the change in Average Weekly Earnings - not by CPI, and not by CPI plus a supplement.

This is one of the few places where FPS 2015 is structurally different from its sibling schemes, and it matters in most years because earnings and prices do not move together. The Firefighters' Pension Scheme (England) Regulations 2014 define the active member's "index adjustment" as "the change in earnings ... for the previous scheme year", which section 9(2) of the Public Service Pensions Act 2013 leaves to a Treasury order. For the year to 31 March 2026 that order, the Public Service Pensions Revaluation Order 2026, sets the change in earnings at 4.8% and the change in prices at 3.8%. So an active firefighter's CARE pot was revalued by 4.8% on 1 April 2026, while a deferred member gets the 3.8% price figure through the Pensions Increase (Review) Order instead.

Compare the Police Pension Scheme 2015, which really does revalue actives at CPI plus 1.25%. Quoting a police-style formula on a firefighter's pension understates the 2026 uplift by a full percentage point.

Worked example: career-average pensionable pay of £40,000 across 25 years.

Annual accrual: £40,000 / 59.7 = £670/year of pension
Total over 25 years (with revaluation): approximately £18,000-£21,000/year

Plus the State Pension at age 67. Firefighters typically retire at 60 (Normal Pension Age) and draw their FPS pension immediately, with the State Pension following 7 years later.

The McCloud remedy

The 2018 McCloud judgment applied to FPS 2015 alongside other public-sector schemes. Firefighters who were active members of FPS 1992 or FPS 2006 on 31 March 2012 are affected. The remedy gives a choice at retirement between:

• The legacy scheme (FPS 1992 or FPS 2006) for the period 1 April 2015 to 31 March 2022, OR
• FPS 2015 for the same period.

FPS 1992 was a final salary scheme with substantial accrual rates (1/60 with double accrual after 20 years) and is often more generous than FPS 2015 for those whose final salary was much higher than their career average. FPS administrators are issuing Remedial Service Statements showing both options.

Retained Duty System (RDS) firefighters

The RDS is a separate scheme structure for on-call firefighters (not wholetime). RDS firefighters traditionally had different (sometimes more limited) pension rights, but recent reforms aligned RDS pension entitlement closer to wholetime firefighters' rights.

If you serve as RDS:

• Your disturbance allowance (paid for being on-call) is generally NOT pensionable.
• Your drill night and turn-out fee payments may be pensionable depending on your specific RDS contract.
• Your service counts toward FPS 2015 accrual on whatever pensionable earnings you receive.

For mixed-status firefighters (wholetime + RDS), the calculation gets technical. Contact your FPS administrator for clarity.

Annual Allowance - Senior Firefighters face it

Crew Manager and above can face Annual Allowance issues, particularly after promotion or pay rises:

• A pay rise increases your Pension Input Amount (PIA) by 16x the inflation-adjusted increase in accrued benefits.
• Promotion (e.g. Crew Manager to Watch Manager) triggers a PIA spike.
• Combined with high CPI, the PIA can exceed the £60,000 standard Annual Allowance.

FPS allows Scheme Pays for AA charges above £2,000.

Death-in-service benefits

FPS 2015 includes:

• Lump sum: 3 times pensionable salary (tax-free).
• Spouse/partner survivor pension: 37.5% of your accrued pension.
• Children's pensions: tiered support for dependent children.

For firefighters whose families rely on a single income, the death-in-service entitlement is a substantial part of the overall scheme value.

Ill-health early retirement

FPS 2015 has tiered ill-health benefits:

• Lower tier: ill-health early retirement with standard accrued pension paid immediately.
• Higher tier: ill-health early retirement with an enhancement (additional service credited).

The tier is determined by independent medical assessment. Firefighters leaving service due to job-related injuries often qualify for the higher tier.

How FPS 2015 shows on your payslip

A correctly-structured firefighter payslip shows:

• Pensionable pay - basic plus permanent pensionable allowances. RDS specific arrangements vary.
• Pension contribution - the tiered % of pensionable pay deducted before income tax (net pay arrangement).
• FPS reference number - your unique scheme membership number.

The pension deduction reduces your gross pay for income tax purposes, giving automatic tax relief at your marginal rate.

To check whether those pension, tax and NI lines look right on your own payslip, see How do I check my payslip is correct?.

Common opt-out scenarios

Firefighters sometimes opt out of FPS 2015 for:

• Cashflow during early career - the 11.09% contribution at Trainee level is around £170 a month off take-home, before the tax relief the net pay arrangement gives back.
• Heavy AA charges at senior management levels.
• Plan to leave service within 2 years - the value of accrual is small over short periods.

For most firefighters under £55,000, staying in FPS 2015 is the right call. The employer contribution of 28% combined with the lower Normal Pension Age of 60 makes this one of the most valuable pension schemes in the UK.

When to talk to a pension specialist

For routine FPS 2015 membership, no specialist advice is needed. A regulated pension adviser earns their fee when:

• You're a Senior Officer (Watch Manager+) facing repeated AA charges.
• You need to make the McCloud remedy choice at or near retirement.
• You're approaching ill-health early retirement and need to understand the tiered options.
• You have mixed wholetime + RDS service with complex accrual history.
• You're contemplating transferring out of FPS 2015 (usually wrong, but sometimes considered after leaving the service).

The Firefighters Pension Scheme is administered locally by each Fire and Rescue Authority - contact your local administrator for member-specific information. For regulated advice, an FCA-authorised pension adviser experienced with public-sector schemes is essential.

Disclaimer

PayslipIQ provides automated educational guidance based on the figures you supply. It is not regulated pension or financial advice. FPS 2015 rules are technical and interact with FPS 1992 and FPS 2006 legacy schemes via McCloud - for substantial decisions especially around commutation, ill-health, AA charges, or transfer out, consult a regulated FCA-authorised pension adviser experienced with firefighters pensions.