Contribution rates
Contribution rates
Employers and members pay contributions towards the cost of providing pension benefits payable under the Local Government Pension Scheme (LGPS).
Employer contribution rates
Employer contributions are paid based on members’ pensionable pay, including any assumed pensionable pay. The only exception is for reserve forces service leave. The LGA HR guide contains further information about reserve forces service leave.
Employer contribution rates are reviewed every three years when there is an actuarial valuation. This is a formal valuation of the Greater Manchester Pension Fund (GMPF). The amount employers are required to contribute is shown in the rates and adjustment certificate, which is part of the actuarial valuation report produced at the end of the valuation.
You can find the most recent employer contribution rates in the 2022 actuarial valuation report.
You will find previous employer contribution rates in the actuarial valuation report for that period.
Member contribution rates
Each year, (in the pay period in which 1 April falls), you must apply the correct contribution rate for each of your members based on the latest contribution table. Member contributions are paid on the actual pensionable pay paid to the member, not including any assumed pensionable pay. You must notify members of any change to their contribution rate for the year ahead.
Members' contribution bands can also be reviewed during the Scheme year if members have had a material change in pay. Whatever process for reviewing contribution bands is used must be reasonable and consistent. A notification must be sent out as soon as possible to the member with the new rate and the date from which it applies. Further information about the different processes and notifications required are in section 10 of the LGA HR guide.
From April 2026
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £18,400 | 5.5% | 2.75% |
| 2 | £18,401 to £29,000 | 5.8% | 2.9% |
| 3 | £29,001 to £47,300 | 6.5% | 3.25% |
| 4 | £47,301 to £59,800 | 6.8% | 3.4% |
| 5 | £59,801 to £84,000 | 8.5% | 4.25% |
| 6 | £84,001 to £119,100 | 9.9% | 4.95% |
| 7 | £119,101 to £140,400 | 10.5% | 5.25% |
| 8 | £140,401 to £210,700 | 11.4% | 5.7% |
| 9 | £210,701 or more | 12.5% | 6.25% |
From April 2025
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £17,800 | 5.5% | 2.75% |
| 2 | £17,801 to £28,000 | 5.8% | 2.9% |
| 3 | £28,001 to £45,600 | 6.5% | 3.25% |
| 4 | £45,601 to £57,700 | 6.8% | 3.4% |
| 5 | £57,701 to £81,000 | 8.5% | 4.25% |
| 6 | £81,001 to £114,800 | 9.9% | 4.95% |
| 7 | £114,801 to £135,300 | 10.5% | 5.25% |
| 8 | £135,301 to £203,000 | 11.4% | 5.7% |
| 9 | £203,001 or more | 12.5% | 6.25% |
From April 2024
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £17,600 | 5.5% | 2.75% |
| 2 | £17,601 to £27,600 | 5.8% | 2.9% |
| 3 | £27,601 to £44,900 | 6.5% | 3.25% |
| 4 | £44,901 to £56,800 | 6.8% | 3.4% |
| 5 | £56,801 to £79,700 | 8.5% | 4.25% |
| 6 | £79,701 to £112,900 | 9.9% | 4.95% |
| 7 | £112,901 to £133,100 | 10.5% | 5.25% |
| 8 | £133,101 to £199,700 | 11.4% | 5.7% |
| 9 | £199,701 or more | 12.5% | 6.25% |
From April 2023
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £16,500 | 5.5% | 2.75% |
| 2 | £16,501 to £25,900 | 5.8% | 2.9% |
| 3 | £25,901 to £42,100 | 6.5% | 3.25% |
| 4 | £42,101 to £53,300 | 6.8% | 3.4% |
| 5 | £53,301 to £74,700 | 8.5% | 4.25% |
| 6 | £74,701 to £105,900 | 9.9% | 4.95% |
| 7 | £105,901 to £124,800 | 10.5% | 5.25% |
| 8 | £124,801 to £187,200 | 11.4% | 5.7% |
| 9 | £187,201 or more | 12.5% | 6.25% |
From April 2022
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £15,000 | 5.5% | 2.75% |
| 2 | £15,001 to £23,600 | 5.8% | 2.9% |
| 3 | £23,601 to £38,300 | 6.5% | 3.25% |
| 4 | £38,301 to £48,500 | 6.8% | 3.4% |
| 5 | £48,501 to £67,900 | 8.5% | 4.25% |
| 6 | £67,901 to £96,200 | 9.9% | 4.95% |
| 7 | £96,201 to £113,400 | 10.5% | 5.25% |
| 8 | £113,401 to £170,100 | 11.4% | 5.7% |
| 9 | £170,101 or more | 12.5% | 6.25% |
From April 2021
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £14,600 | 5.5% | 2.75% |
| 2 | £14,601 to £22,900 | 5.8% | 2.9% |
| 3 | £22,901 to £37,200 | 6.5% | 3.25% |
| 4 | £37,201 to £47,100 | 6.8% | 3.4% |
| 5 | £47,101 to £65,900 | 8.5% | 4.25% |
| 6 | £65,901 to £93,400 | 9.9% | 4.95% |
| 7 | £93,401 to £110,000 | 10.5% | 5.25% |
| 8 | £110,001 to £165,000 | 11.4% | 5.7% |
| 9 | £165,001 or more | 12.5% | 6.25% |
From April 2020
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £14,600 | 5.5% | 2.75% |
| 2 | £14,601 to £22,800 | 5.8% | 2.9% |
| 3 | £22,801 to £37,100 | 6.5% | 3.25% |
| 4 | £37,101 to £46,900 | 6.8% | 3.4% |
| 5 | £46,901 to £65,600 | 8.5% | 4.25% |
| 6 | £65,601 to £93,000 | 9.9% | 4.95% |
| 7 | £93,001 to £109,500 | 10.5% | 5.25% |
| 8 | £109,501 to £164,200 | 11.4% | 5.7% |
| 9 | £164,201 or more | 12.5% | 6.25% |
From April 2019
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £14,400 | 5.5% | 2.75% |
| 2 | £14,401 to £22,500 | 5.8% | 2.9% |
| 3 | £22,501 to £36,500 | 6.5% | 3.25% |
| 4 | £36,501 to £46,200 | 6.8% | 3.4% |
| 5 | £46,201 to £64,600 | 8.5% | 4.25% |
| 6 | £64,601 to £91,500 | 9.9% | 4.95% |
| 7 | £91,501 to £107,700 | 10.5% | 5.25% |
| 8 | £107,701 to £161,500 | 11.4% | 5.7% |
| 9 | £161,501 or more | 12.5% | 6.25% |
From April 2018
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £14,100 | 5.5% | 2.75% |
| 2 | £14,101 to £22,000 | 5.8% | 2.9% |
| 3 | £22,001 to £35,700 | 6.5% | 3.25% |
| 4 | £35,701 to £45,200 | 6.8% | 3.4% |
| 5 | £45,201 to £63,100 | 8.5% | 4.25% |
| 6 | £63,101 to £89,400 | 9.9% | 4.95% |
| 7 | £89,401 to £105,200 | 10.5% | 5.25% |
| 8 | £105,201 to £157,800 | 11.4% | 5.7% |
| 9 | £157,801 or more | 12.5% | 6.25% |
From April 2017
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £13,700 | 5.5% | 2.75% |
| 2 | £13,701 to £21,400 | 5.8% | 2.9% |
| 3 | £21,401 to £34,700 | 6.5% | 3.25% |
| 4 | £34,701 to £43,900 | 6.8% | 3.4% |
| 5 | £43,901 to £61,300 | 8.5% | 4.25% |
| 6 | £61,301 to £86,800 | 9.9% | 4.95% |
| 7 | £86,801 to £102,200 | 10.5% | 5.25% |
| 8 | £102,201 to £153,300 | 11.4% | 5.7% |
| 9 | £153,301 or more | 12.5% | 6.25% |
From April 2015 to March 2017
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £13,600 | 5.5% | 2.75% |
| 2 | £13,601 to £21,200 | 5.8% | 2.9% |
| 3 | £21,201 to £34,400 | 6.5% | 3.25% |
| 4 | £34,401 to £43,500 | 6.8% | 3.4% |
| 5 | £43,501 to £60,700 | 8.5% | 4.25% |
| 6 | £60,701 to £86,000 | 9.9% | 4.95% |
| 7 | £86,001 to £101,200 | 10.5% | 5.25% |
| 8 | £101,201 to £151,800 | 11.4% | 5.7% |
| 9 | £151,801 or more | 12.5% | 6.25% |
From April 2014
| Band | Yearly pay | Main section | 50/50 section |
|---|---|---|---|
| 1 | Up to £13,500 | 5.5% | 2.75% |
| 2 | £13,501 to £21,000 | 5.8% | 2.9% |
| 3 | £21,001 to £34,000 | 6.5% | 3.25% |
| 4 | £34,001 to £43,000 | 6.8% | 3.40% |
| 5 | £43,001 to £60,000 | 8.5% | 4.25% |
| 6 | £60,001 to £85,000 | 9.9% | 4.95% |
| 7 | £85,001 to £100,000 | 10.5% | 5.25% |
| 8 | £100,001 to £150,000 | 11.4% | 5.70% |
| 9 | £150,001 or more | 12.5% | 6.25% |