Part G:
Pensionable Pay and Contributions

Part G defines pay for the purposes of calculating contributions and awards.

Rule G1 defines pensionable pay and average pensionable pay.

Rule G2 sets the rate of contributions payable by firefighters and explains how fire and rescue authorities must pay an employer's contribution (with effect from 1 April 2006).

Rule G3 allows regular firefighters to opt out of the FPS by electing not to pay contributions.

Rule G2A sets out the terms under which a firefighter can elect to pay pension contributions in respect of certain periods of unpaid maternity and adoption leave in order that these periods may count as pensionable service.

Rule G4 deals with the continuing liability to make payments under elections to uprate widow’s benefits in respect of service before 1 April 1972.

Rules G5 to G8 set out the terms for purchase of increased benefits by payment of a lump sum or periodical contributions. The payments due and the resulting effect on FPS entitlements are covered in Schedule 8.

Rule G9 was removed from the FPS with effect from 6 April 2006. It limited the terms for purchase of increased benefits where a pension sharing order had been made by a court on divorce, dissolution of civil partnership or annulment. These limits were set by HM Revenue and Customs before 6 April 2006 and did not feature in the new tax regime introduced with effect from that date. The explanation of Rule G9 has been retained in this Commentary as "archived" material.

Related downloads:

• Rule G1: Pensionable pay and average pensionable pay PDF, 64 kb
• Rule G2: Pension contributions PDF, 45 kb
• Rule G2A: Optional pension contributions during maternity and adoption leave PDF, 26 kb
• Rule G3: Election not to pay pension contributions PDF, 46 kb
• Rule G4: Continued payment of additional and further contributions PDF, 27 kb
• Rule G5: Purchase of increased benefits PDF, 39 kb, 3 pages
• Rule G6: Election to purchase increased benefits PDF, 12 kb
• Rule G7: Payment of periodical contributions for increased benefits PDF, 11 kb
• Rule G8: Effect of payment for increased benefits PDF, 12 kb
• Rule G9: Pension debit members - restriction on replacement of debited rights PDF, 35 kb