Police Scotland
Pension Explained
How the Police Pension Scheme (Scotland) 2015 works, what it costs you, what it builds each year at every pay point, how it compares with England and Wales and how the older 1987 and 2006 schemes fit in. Every rule is from SPPA and the Scottish regulations; every figure is worked out with the same code as our Police Scotland pension calculator.
Independent information, not advice · Sources checked 23 October 2026 · Scotland unless stated
You build 1/56.1 of each year's pensionable pay in the 2015 Scottish scheme, revalued by prices plus 1.25% while you serve and paid in full from 60. You pay a flat 13.7% of pensionable pay before tax; Police Scotland pays 38.7%. A constable on £54,597 builds £973.21 of pension a year. SPPA runs the scheme.
The three Police Scotland pension schemes
Every serving officer builds pension in the 2015 Scottish scheme now. Officers who joined before 1 April 2015 also have legacy pension in the 1987 or 2006 scheme, both of which closed in 2022 (SPPA). Which scheme you joined depends only on your joining date: before 6 April 2006 you were in the 1987 scheme (the Police Pension Scheme, PPS); from 6 April 2006 to 1 April 2015 in the 2006 scheme (the New Police Pension Scheme, NPPS); from 1 April 2015 in the 2015 Scottish scheme.
| 1987 scheme (PPS) | 2006 scheme (NPPS) | 2015 Scottish scheme | |
|---|---|---|---|
| Who is in it | Joined before 6 April 2006 | Joined 6 April 2006 to 1 April 2015 | New members from 1 April 2015; everyone from 1 April 2022 |
| Type | Final salary | Final salary | Career average (CARE) |
| Build-up | 1/60 for the first 20 years, then 2/60 a year | 1/70 of final pay a year | 1/56.1 of each year's pensionable pay |
| Maximum pension | 2/3 of final salary | Half of final salary | No cap stated by SPPA (each year adds a slice) |
| Revaluation while serving | Linked to final pay | Linked to final pay | Prices plus 1.25% a year (regulations) |
| Pension age | Retirement option after 30 years, or 25 years if over 50; deferred pension age 60 | Normal pension age 55; deferred 65 | Normal pension age 60; deferred linked to State Pension age |
| Lump sum | Option to commute part of the pension for a tax-free lump sum | Fixed lump sum of 4 times the pension; can give part or all up for more pension | £12 of lump sum for each £1 of annual pension given up |
| Death grant (SPPA) | Two times pay | Three times pay | Death benefits from the day you join |
| Member contribution | 12.50% / 14.25% / 15.05% by pay | 11% / 12.05% / 12.75% by pay | Flat 13.7% from 1 April 2025 |
| Still open? | Closed 2022 | Closed 2022 | Yes |
Legacy contribution bands are up to £27,000, £27,001 to £60,000 and over £60,000 (SPPA). They matter now mainly for the McCloud remedy, because anyone still serving pays the 2015 scheme's flat 13.7% today.
- Since 1 April 2022 all your new pension is in the 2015 Scottish scheme, whatever scheme you joined.
- Legacy pension you built before 1 April 2015 stays in the 1987 or 2006 scheme and stays linked to your final pay.
- If you were in a legacy scheme before 2015, the years 2015 to 2022 are covered by the McCloud remedy and you choose how they are paid when you retire.
How the 2015 Scottish scheme works
- Each scheme year you build a slice: 1/56.1 of your pensionable earnings that year (SSI 2015/142 reg 49(4)).
- Every slice is revalued each year while you are an active member by the change in prices plus 1.25% (the regulation's "index adjustment"). SPPA's own page says only that revaluation "is linked to Consumer Price Index"; we use the regulation wording.
- The slices add up to your pension, which is paid in full from 60, for life.
- You can swap some pension for a tax-free lump sum when you retire, at £12 of lump sum for each £1 of annual pension given up (SPPA).
- You can take it from 55 with an actuarial reduction to age 60 (SPPA).
Because it is career average, a promotion late in your career only raises the slices from then on. That is the biggest difference from the final salary 1987 and 2006 schemes, where a promotion lifts the value of every year you have already served.
A constable at the top of the scale earns £54,597. One year's slice is £54,597 ÷ 56.1 = £973.21 of annual pension. If that officer serves another 10 years, the slice is revalued ten times by prices plus 1.25%, so in today's money it grows by 1.25% a year to about £1,101.94 by the time they retire. Cost to the officer that year: £7,480 before tax relief.
Work out your own Police Scotland pension
This is our free Police Scotland pension calculator. It uses 1/56.1, prices plus 1.25% revaluation and pension age 60, takes the figure from your Annual Benefit Statement if you have it and, if you were in the 1987 or 2006 scheme, compares both McCloud remedy options. It does not apply early payment reductions, lump sums or tax: SPPA sets those figures.
Your details
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Your 2015 Scottish scheme pension
At age 60, a year
£30,909
£2,576 a month, today's money, before tax
One more year at £48,940
£872.37
pay / 56.1, before revaluation
You pay this year
£6,705
13.7% of pensionable pay, before tax relief. The employer adds £18,940 (38.7%).
| Built so far (estimated) | £7,851 |
| That pension after 20 more years of revaluation (1.25% a year above prices) | £10,066 |
| Built from now to age 60 | £20,843 |
| Total 2015 Scottish scheme pension | £30,909 |
| Same service at the England and Wales rate (1/55.3), for comparison | £31,356 |
Payable in full from 60. Figures are in today's money and before income tax. Any lump sum you take in exchange for pension and the factor SPPA uses, are not modelled.
How this is worked out
- Each year in the Police Pension Scheme (Scotland) 2015 builds 1/56.1 of that year's pensionable pay (regulation 49(4) of SSI 2015/142). England and Wales officers build 1/55.3.
- While you serve, each year's slice is revalued by the change in prices plus 1.25% (the regulation's “index adjustment”). We show everything in today's money, so that is 1.25% a year.
- You pay a flat 13.7% of pensionable pay from 1 April 2025 (regulation 160 as amended by SSI 2025/58). The employer pays 38.7% until 31 March 2027 (SPPA).
- Normal pension age is 60. Deferred pensions are linked to State Pension age (SPPA).
- Not modelled: early payment reductions, commutation for a lump sum, tax, ill-health or survivor benefits, part-time breaks and the Annual Allowance. SPPA's statement and retirement quote are the official figures.
For take-home pay after the 13.7% contribution use the Police Scotland salary calculator.
1/56.1 in Scotland, 1/55.3 in England and Wales: every pay point
The Scottish rate is slightly slower. The same pay builds about 1.43% less pension a year than in England and Wales. For a constable at the top of the scale that is £14.08 of annual pension for each year served. Until October 2026 several PolicePay tools used 1/55.3 for Scottish officers; they now use 1/56.1.
| Rank and point | Pay | Scotland (1/56.1) | At the England and Wales rate (1/55.3) | Difference a year |
|---|---|---|---|---|
| Constable, on commencing | £34,001 | £606.08 | £614.85 | £8.77 |
| Constable, point 1 | £36,995 | £659.45 | £668.99 | £9.54 |
| Constable, point 2 | £39,988 | £712.80 | £723.11 | £10.31 |
| Constable, point 3 | £42,377 | £755.38 | £766.31 | £10.93 |
| Constable, point 4 | £43,683 | £778.66 | £789.93 | £11.26 |
| Constable, point 5 | £45,064 | £803.28 | £814.90 | £11.62 |
| Constable, point 6 | £46,321 | £825.69 | £837.63 | £11.94 |
| Constable, point 7 | £47,440 | £845.63 | £857.87 | £12.23 |
| Constable, point 8 | £48,940 | £872.37 | £884.99 | £12.62 |
| Constable, point 9 | £51,842 | £924.10 | £937.47 | £13.37 |
| Constable, point 10 | £52,873 | £942.48 | £956.11 | £13.63 |
| Constable, point 11 | £54,597 | £973.21 | £987.29 | £14.08 |
| Sergeant, point 1 | £56,455 | £1,006.33 | £1,020.89 | £14.56 |
| Sergeant, point 2 | £57,637 | £1,027.40 | £1,042.26 | £14.86 |
| Sergeant, point 3 | £59,312 | £1,057.25 | £1,072.55 | £15.29 |
| Sergeant, point 4 | £61,036 | £1,087.99 | £1,103.73 | £15.74 |
| Inspector, point 1 | £67,491 | £1,203.05 | £1,220.45 | £17.40 |
| Inspector, point 2 | £69,369 | £1,236.52 | £1,254.41 | £17.89 |
| Inspector, point 3 | £71,248 | £1,270.02 | £1,288.39 | £18.37 |
| Inspector, point 4 | £73,130 | £1,303.57 | £1,322.42 | £18.86 |
| Inspector, point 5 | £74,853 | £1,334.28 | £1,353.58 | £19.30 |
| Chief inspector, point 1 | £76,087 | £1,356.27 | £1,375.90 | £19.62 |
| Chief inspector, point 2 | £77,638 | £1,383.92 | £1,403.94 | £20.02 |
| Chief inspector, point 3 | £79,734 | £1,421.28 | £1,441.84 | £20.56 |
| Chief inspector, point 4 | £80,989 | £1,443.65 | £1,464.54 | £20.88 |
| Superintendent, point 1 | £89,569 | £1,596.60 | £1,619.69 | £23.10 |
| Superintendent, point 2 | £94,204 | £1,679.22 | £1,703.51 | £24.29 |
| Superintendent, point 3 | £99,075 | £1,766.04 | £1,791.59 | £25.55 |
| Superintendent, point 4 | £105,632 | £1,882.92 | £1,910.16 | £27.24 |
| Chief superintendent, point 1 | £110,803 | £1,975.10 | £2,003.67 | £28.57 |
| Chief superintendent, point 2 | £114,519 | £2,041.34 | £2,070.87 | £29.53 |
| Chief superintendent, point 3 | £116,838 | £2,082.67 | £2,112.80 | £30.13 |
| Chief superintendent, point 4 | £120,554 | £2,148.91 | £2,180.00 | £31.09 |
The third column is what you actually build. The fourth is only there to show the size of the gap: officers in England and Wales are on different pay scales, so the comparison is the same pay under each accrual rate, not a comparison of what two real officers earn. For a pay-for-pay comparison see Police Scotland vs England pay.
What the pension costs you: 13.7% and tax relief
Contributions come off your pay before income tax (the net pay arrangement), so you get tax relief at your top Scottish rate automatically. National Insurance is still charged on the full pay. This is the cost at every constable pay point, with the slice of pension that year buys.
| Pay point | Pay | Contribution a year | A month | Tax relief | Net cost | Pension built |
|---|---|---|---|---|---|---|
| On commencing | £34,001 | £4,658 | £388.18 | £976 | £3,682 | £606.08 |
| Point 1 | £36,995 | £5,068 | £422.36 | £1,064 | £4,004 | £659.45 |
| Point 2 | £39,988 | £5,478 | £456.53 | £1,150 | £4,328 | £712.80 |
| Point 3 | £42,377 | £5,806 | £483.80 | £1,219 | £4,586 | £755.38 |
| Point 4 | £43,683 | £5,985 | £498.71 | £1,261 | £4,723 | £778.66 |
| Point 5 | £45,064 | £6,174 | £514.48 | £1,591 | £4,583 | £803.28 |
| Point 6 | £46,321 | £6,346 | £528.83 | £1,891 | £4,455 | £825.69 |
| Point 7 | £47,440 | £6,499 | £541.61 | £2,158 | £4,341 | £845.63 |
| Point 8 | £48,940 | £6,705 | £558.73 | £2,516 | £4,188 | £872.37 |
| Point 9 | £51,842 | £7,102 | £591.86 | £2,983 | £4,119 | £924.10 |
| Point 10 | £52,873 | £7,244 | £603.63 | £3,042 | £4,201 | £942.48 |
| Point 11 | £54,597 | £7,480 | £623.32 | £3,142 | £4,338 | £973.21 |
| Rank and point | Pay | Deducted a month | Tax saved a month | Net cost a month |
|---|---|---|---|---|
| Sergeant, point 1 | £56,455 | £644.53 | £270.70 | £373.83 |
| Sergeant, point 2 | £57,637 | £658.02 | £276.37 | £381.65 |
| Sergeant, point 3 | £59,312 | £677.15 | £284.40 | £392.74 |
| Sergeant, point 4 | £61,036 | £696.83 | £292.67 | £404.16 |
| Inspector, point 1 | £67,491 | £770.52 | £323.62 | £446.90 |
| Inspector, point 2 | £69,369 | £791.96 | £332.62 | £459.34 |
| Inspector, point 3 | £71,248 | £813.41 | £341.63 | £471.78 |
| Inspector, point 4 | £73,130 | £834.90 | £350.66 | £484.24 |
| Inspector, point 5 | £74,853 | £854.57 | £358.92 | £495.65 |
| Chief inspector, point 1 | £76,087 | £868.66 | £367.55 | £501.11 |
| Chief inspector, point 2 | £77,638 | £886.37 | £378.87 | £507.50 |
| Chief inspector, point 3 | £79,734 | £910.30 | £394.16 | £516.14 |
| Chief inspector, point 4 | £80,989 | £924.62 | £403.31 | £521.31 |
| Superintendent, point 1 | £89,569 | £1,022.58 | £460.16 | £562.42 |
| Superintendent, point 2 | £94,204 | £1,075.50 | £483.97 | £591.52 |
| Superintendent, point 3 | £99,075 | £1,131.11 | £509.00 | £622.11 |
| Superintendent, point 4 | £105,632 | £1,205.97 | £648.28 | £557.68 |
| Chief superintendent, point 1 | £110,803 | £1,265.00 | £771.81 | £493.19 |
| Chief superintendent, point 2 | £114,519 | £1,307.43 | £860.57 | £446.85 |
| Chief superintendent, point 3 | £116,838 | £1,333.90 | £900.68 | £433.23 |
| Chief superintendent, point 4 | £120,554 | £1,376.32 | £943.25 | £433.08 |
Above about £43,662 of taxable pay most of each extra pound of contribution saves Scottish higher rate tax (42%) and from £75,001 the advanced rate (45%), which is why the net cost is a smaller share of the deduction for senior ranks. See Scottish income tax for police officers for the bands.
Worked example: constable at point 5
- Pay £45,064 x 13.7% = £6,174 a year, £514.48 a month.
- Taxable pay falls from £45,064 to £38,890, cutting Scottish income tax by £1,591.
- Real cost after tax relief: £4,583 a year.
- Pension bought: £803.28 a year for life from 60, revalued by prices plus 1.25% while serving.
A sergeant at point 4 on £61,036 pays £8,362 and saves £3,512 in tax, a net £4,850, for £1,087.99 of pension. More of a sergeant's contribution comes out of the 42% band, so the relief is a bigger share of the cost.
Before 1 April 2025 Scottish contributions were tiered by pay. SSI 2025/58 replaced them with a single 13.7% and legislation.gov.uk shows no later change to regulation 160, so 13.7% applies whatever you earn and whatever your rank.
You can leave the scheme, but you lose the pension, the employer's 38.7% and the death and ill-health cover that comes with membership. SSI 2015/142 also has rules on refunds of contributions (reg 166) and repaying a refund if you rejoin (reg 167). Ask SPPA before you opt out and read the ill-health and death benefits section first.
What Police Scotland pays in: 38.7%
Police Scotland pays 38.7% of pensionable pay on top of your 13.7% (SPPA; 2020 valuation, for 1 April 2024 to 31 March 2027). The next valuation, using data at 31 March 2024, sets the rate from 1 April 2027. The employer rate is a scheme-wide figure that also pays for past service, so treat it as what goes in, not as a valuation of your own pension.
| Officer | Pay | You (13.7%) | Police Scotland (38.7%) | Total going in | Pension built that year |
|---|---|---|---|---|---|
| Constable, on commencing | £34,001 | £4,658 | £13,158 | £17,817 | £606.08 |
| Constable, point 5 | £45,064 | £6,174 | £17,440 | £23,614 | £803.28 |
| Constable, point 11 | £54,597 | £7,480 | £21,129 | £28,609 | £973.21 |
| Sergeant, point 4 | £61,036 | £8,362 | £23,621 | £31,983 | £1,087.99 |
| Inspector, point 5 | £74,853 | £10,255 | £28,968 | £39,223 | £1,334.28 |
| Chief inspector, point 4 | £80,989 | £11,095 | £31,343 | £42,438 | £1,443.65 |
| Superintendent, point 4 | £105,632 | £14,472 | £40,880 | £55,351 | £1,882.92 |
| Chief superintendent, point 4 | £120,554 | £16,516 | £46,654 | £63,170 | £2,148.91 |
Police Scotland vs England and Wales pension
Officers who move between Scotland and England or Wales often assume the two 2015 schemes are the same. They share a design (career average, pension age 60, prices plus 1.25%) but differ on accrual, contributions and administration.
| Police Scotland | England and Wales | |
|---|---|---|
| Scheme | Police Pension Scheme (Scotland) 2015 (SSI 2015/142) | Police Pension Scheme 2015 (SI 2015/445) |
| Run by | Scottish Public Pensions Agency (SPPA), one administrator for the whole force | Each force's pension administrator |
| Accrual | 1/56.1 of pensionable earnings a year (reg 49(4)) | 1/55.3 |
| Revaluation while serving | Change in prices plus 1.25% | CPI plus 1.25% |
| Normal pension age | 60 | 60 |
| Member contribution | Flat 13.7% of pensionable pay, any pay (reg 160, SSI 2025/58) | 12.88% up to £37,035; 13.88% over £37,035 and under £79,588; 14.22% from £79,588 (SI 2026/267, from 1 April 2026) |
| Employer contribution | 38.7% (1 April 2024 to 31 March 2027) | 35.3% over the same period (GAD 2020 valuation) |
| On-call allowance | Pensionable (reg 24; PNBS handbook 4.3) | Not compared here |
| McCloud remedy regulations | Police Pensions (Remediable Service) (Scotland) Regulations 2023 (SSI 2023/239) | Police Pensions (Remediable Service) Regulations 2023 (SI 2023/831) |
| Pay that drives it | PNBS pay scales, approved by Scottish Ministers | Home Office pay scales after the PRRB |
The same pay put through each scheme's rules gives this. It is not a comparison of real officers, who are on different pay scales.
| Pay as | Pay | Scotland contribution | England and Wales contribution | Scotland pension built | England and Wales pension built |
|---|---|---|---|---|---|
| Constable, on commencing | £34,001 | 13.7%: £4,658 | 12.88%: £4,379 | £606.08 | £614.85 |
| Constable, point 5 | £45,064 | 13.7%: £6,174 | 13.88%: £6,255 | £803.28 | £814.90 |
| Constable, point 11 | £54,597 | 13.7%: £7,480 | 13.88%: £7,578 | £973.21 | £987.29 |
| Sergeant, point 4 | £61,036 | 13.7%: £8,362 | 13.88%: £8,472 | £1,087.99 | £1,103.73 |
| Inspector, point 5 | £74,853 | 13.7%: £10,255 | 13.88%: £10,390 | £1,334.28 | £1,353.58 |
| Chief inspector, point 4 | £80,989 | 13.7%: £11,095 | 14.22%: £11,517 | £1,443.65 | £1,464.54 |
| Superintendent, point 4 | £105,632 | 13.7%: £14,472 | 14.22%: £15,021 | £1,882.92 | £1,910.16 |
In short: at most pay levels a Scottish officer pays a slightly lower percentage than the matching England and Wales tier (except at the lowest pay, where England and Wales charges 12.88%) and builds slightly less pension per pound of pay. Moving force is covered in transferring to or from Police Scotland.
What counts as pensionable pay
Regulation 24 of SSI 2015/142 defines pensionable earnings for a full-time member as pay at the rate you are entitled to (including any backdated increase) plus earnings in respect of on-call allowance. For a part-time member it is the pay attributable to your determined hours plus on-call earnings.
- Basic pay on your rank's scale: yes.
- On-call payments: yes. Regulation 24 names them and the PNBS handbook (4.3) says all on-call payments are reckonable as pensionable. See the on-call allowance guide.
- Acting and temporary rank: periods at a higher rank have been reckonable for pay and pension since 1 January 2023 (handbook 2.12).
- Backdated pay rises: count, because regulation 24 takes account of any retrospective increase in your rate. An inflation guarantee top-up paid as a consolidated pensionable payment counts too (see the pay rise tracker).
- Overtime: not listed in regulation 24 and no contribution is taken from it in our calculators. A constable at point 5 keeps £710 of each £1,000 of overtime after tax and NI; a sergeant at point 4 keeps £560. See overtime and rest day working.
- Short-notice Rest Day Working Allowance: not pensionable (handbook 4.9).
- Islands Allowance: not named in regulation 24 and the handbook does not say. Check your payslip. See the Islands Allowance guide.
- Part-time officers: the actual pay for your hours counts, so each year's slice is smaller, but a part-time year still adds a full year's slice of what you earned.
Your first 12 years: climbing the constable scale
Constables move up a pay point each year for 11 years. This is the pension a new constable builds while climbing the scale, using 2026/27 pay for every year (no pay awards above inflation), each slice at 1/56.1 and revalued by prices plus 1.25% to the end of year 12, in today's money.
| Year | Pay point | Pay | Your 13.7% | Slice built | Slice value after revaluation to year 12 |
|---|---|---|---|---|---|
| Year 1 | On commencing | £34,001 | £4,658 | £606.08 | £703.51 |
| Year 2 | Point 1 | £36,995 | £5,068 | £659.45 | £756.01 |
| Year 3 | Point 2 | £39,988 | £5,478 | £712.80 | £807.08 |
| Year 4 | Point 3 | £42,377 | £5,806 | £755.38 | £844.74 |
| Year 5 | Point 4 | £43,683 | £5,985 | £778.66 | £860.02 |
| Year 6 | Point 5 | £45,064 | £6,174 | £803.28 | £876.26 |
| Year 7 | Point 6 | £46,321 | £6,346 | £825.69 | £889.58 |
| Year 8 | Point 7 | £47,440 | £6,499 | £845.63 | £899.82 |
| Year 9 | Point 8 | £48,940 | £6,705 | £872.37 | £916.81 |
| Year 10 | Point 9 | £51,842 | £7,102 | £924.10 | £959.19 |
| Year 11 | Point 10 | £52,873 | £7,244 | £942.48 | £966.19 |
| Year 12 | Point 11 | £54,597 | £7,480 | £973.21 | £985.37 |
- Slices before revaluation add up to £9,699 a year of pension.
- After revaluation to the end of year 12: £10,465 a year in today's money, payable from 60. It keeps being revalued while you serve.
- Your contributions over the 12 years: £74,545 before tax relief.
- The same service at the England and Wales rate would show £10,616, £151 a year more.
Part-time officers
Police Scotland offers flexible working including part-time working and full-time compressed hours. For a part-time member, regulation 24 counts the pay attributable to your determined hours (plus any on-call earnings). So each part-time year still adds a slice, worked out on the pay you actually earned. You pay 13.7% of that pay.
| Hours | Pay for the year | Your 13.7% | Pension built that year |
|---|---|---|---|
| Full time | £48,940 | £6,705 | £872.37 |
| 80% of full-time hours | £39,152 | £5,364 | £697.90 |
| 60% of full-time hours | £29,364 | £4,023 | £523.42 |
| 50% of full-time hours | £24,470 | £3,352 | £436.19 |
- In a career average scheme a part-time spell only reduces the slices for those years. Going back to full time restores full slices from then on.
- If you have legacy service with part-time spells, check how SPPA has recorded them on your statement: we do not model part-time legacy service.
- Compressed full-time hours are full time, so the slice is the full-time slice.
- For maternity, adoption and other family leave, see Police Scotland maternity pay. SSI 2015/142 also has an option to pay contributions for periods of unpaid leave (regs 162 and 163).
Worked examples: what you could retire with
Hypothetical officers, worked out with the same function as our calculator. Assumptions: pay growth 2.5% a year (pay awards plus increments), CPI 2%, so pay grows about 0.5% a year above prices and each slice grows 1.25% a year above prices while serving. All figures are annual pension in today's money before tax, any lump sum or any early payment reduction. These are illustrations on stated assumptions, not forecasts: SPPA's figures are the official ones.
| Officer | Pay now | Already built | Service modelled | Pension a year | A month | Less than at 1/55.3 |
|---|---|---|---|---|---|---|
| Joins at 25 as a new constable, serves to 60 | £34,001 | nothing built yet | 35 years | £28,911 | £2,409 | £418 |
| Joins at 35 as a new constable, serves to 60 | £34,001 | nothing built yet | 25 years | £18,912 | £1,576 | £274 |
| Joins at 25, leaves the service at 40 | £34,001 | nothing built yet | 15 years | £10,396 | £866 | £150 |
| Constable at point 6, aged 35, serves to 60 | £46,321 | £6,000 on the statement | 25 years | £33,949 | £2,829 | £491 |
| Sergeant at point 4, aged 45, serves to 60 | £61,036 | 10 years estimated | 15 years | £31,771 | £2,648 | £460 |
| Inspector at point 1, aged 40, leaves at 55 | £67,491 | £15,000 on the statement | 15 years | £38,709 | £3,226 | £560 |
| Officer | Built so far (today) | Built so far, revalued to leaving | Built from future service | Total | When paid |
|---|---|---|---|---|---|
| Joins at 25 as a new constable, serves to 60 | £0 | £0 | £28,911 | £28,911 | Normal pension age 60 |
| Joins at 35 as a new constable, serves to 60 | £0 | £0 | £18,912 | £18,912 | Normal pension age 60 |
| Joins at 25, leaves the service at 40 | £0 | £0 | £10,396 | £10,396 | Before 60: reduced if taken early, or deferred |
| Constable at point 6, aged 35, serves to 60 | £6,000 | £8,185 | £25,764 | £33,949 | Normal pension age 60 |
| Sergeant at point 4, aged 45, serves to 60 | £10,880 | £13,108 | £18,663 | £31,771 | Normal pension age 60 |
| Inspector at point 1, aged 40, leaves at 55 | £15,000 | £18,072 | £20,636 | £38,709 | Before 60: reduced if taken early, or deferred |
What the examples show
- Starting age matters most. Joining at 25 rather than 35 adds ten years of slices: £28,911 against £18,912 a year at 60.
- Leaving early keeps what you built. The officer who leaves at 40 keeps £10,396 a year as a deferred pension, payable from an age linked to State Pension age, not 60. It is revalued as a deferred pension, which our model does not add.
- Leaving at 55 is not the same as retiring at 55. The inspector's £38,709 is the full pension before any reduction. SPPA allows payment from 55 with an actuarial reduction to 60; we do not publish Scottish reduction factors.
- Scotland's slower accrual adds up. Over a 35-year career the gap against 1/55.3 is £418 a year.
- Promotion helps, but only from then on. Real careers include promotions that our flat growth rate does not model. Put your own rank and statement figure into the calculator.
What promotion is worth in pension
In a career average scheme promotion raises every slice from the day you are promoted. These careers all start at 30 at constable point 8 and run to 60, with the same assumptions as the examples above (pay growth 2.5%, CPI 2%, today's money). Each phase is worked out with the calculator's function and the pension built so far is carried into the next phase, where it keeps being revalued.
| Career | Pension a year at 60 | A month | Against staying a constable |
|---|---|---|---|
| Constable throughout, at point 8 from 30 | £34,132 | £2,844 | Baseline |
| Constable at point 8 to 35, then sergeant at point 4 | £40,186 | £3,349 | +£6,054 a year |
| As above, then inspector at point 5 from 45 | £43,476 | £3,623 | +£9,344 a year |
| Constable at point 8 to 55, then sergeant at point 4 | £34,668 | £2,889 | +£536 a year |
- Promotion early in a career is worth far more in pension than the same promotion late: compare sergeant at 35 with sergeant at 55.
- In the final salary 1987 and 2006 schemes the opposite was true: a late promotion lifted every year already served. Officers with legacy service still get that effect on their legacy years.
- Acting and temporary rank pay has been reckonable for pension since 1 January 2023 (handbook 2.12), so acting up adds to your slices for those periods.
- The route to sergeant in Scotland is the qualifying diploma or the Police Leadership Development Programme: see promotion in Police Scotland and ranks and pay.
Taking a tax-free lump sum
In the 2015 Scottish scheme you can give up some annual pension for a tax-free lump sum when you retire. SPPA states the rate as £12 of lump sum for every £1 of annual pension given up, with a maximum SPPA expresses as "35.7% of your pension fund", which it says is subject to a decrease from your 65th birthday onwards. The option sits in regulation 114 of SSI 2015/142.
Using example A above (£28,911 a year at 60) and SPPA's £12 for £1:
| Pension given up a year | Lump sum | Pension left a year | A month |
|---|---|---|---|
| £500 | £6,000 | £28,411 | £2,368 |
| £1,000 | £12,000 | £27,911 | £2,326 |
| £2,000 | £24,000 | £26,911 | £2,243 |
| £3,000 | £36,000 | £25,911 | £2,159 |
- £12 for each £1 means you need to live about 12 years after retiring for the pension you gave up to repay the lump sum in cash terms, before allowing for pension increases or tax.
- The 2006 scheme works the other way round: it pays a fixed lump sum of 4 times the pension, which you can give up for more pension (SPPA).
- The 1987 scheme lets you commute part of the pension for a tax-free lump sum (SPPA). Its factors depend on age and are not modelled here.
- We have not checked whether the 35.7% maximum binds for typical officers, so the table stops well below it. SPPA's retirement quote shows your own maximum.
Pension age, retiring early and deferred pensions
| Pension | Paid in full from | Earlier payment |
|---|---|---|
| 2015 Scottish scheme, retiring from service | 60 (normal pension age) | From 55 with an actuarial reduction to 60 |
| 2015 Scottish scheme, left before retiring (deferred) | An age linked to State Pension age (reg 84) | Early payment with an actuarial reduction to State Pension age |
| 2006 scheme | 55 (normal pension age); deferred 65 | Not stated on SPPA's summary |
| 1987 scheme | After 30 years' service, or 25 years if over 50; deferred pension age 60 | Not stated on SPPA's summary |
| Ill-health retirement | Immediately, if granted | See the ill-health guide |
- Normal pension age 60 for the 2015 Scottish scheme (SPPA; Police Scotland says "retiral age of 60").
- Early retirement from 55 is possible with an actuarial reduction to age 60 (SPPA; SSI 2015/142 reg 41). Regulation 112 gives an option to buy out the early payment reduction.
- Leave before retirement and your 2015 pension becomes deferred, payable from an age linked to State Pension age (SPPA; reg 84).
- Legacy pension keeps its own ages, so an officer with legacy and 2015 pension can have parts payable at different ages.
- We do not publish Scottish reduction factors. The early payment factors on our England and Wales tools come from GAD's England and Wales tables; SPPA has not published Scottish factors we could check.
Leaving, transferring and rejoining
- Leaving: pension built stays in the scheme as a deferred pension. Ask SPPA for a deferred benefit statement.
- Transfers in: Police Scotland says that if you are currently paying into a pension "it may be possible to transfer it to the police scheme". Get an SPPA quote before deciding.
- Moving to an England or Wales force: your Scottish pension stays with SPPA unless it is transferred. Read transferring to or from Police Scotland before you move.
- Rejoining: Police Scotland accepts rejoiners who completed probation. The scheme has rules on repaying a refund of contributions if you rejoin (reg 167).
- Retiring and coming back: see our guide to retiring and rejoining (England and Wales focused) and the retire and rejoin calculator, which has a Scotland setting at 1/56.1.
- Divorce: SPPA provides the values used in a settlement. See police pension divorce in Scotland.
The McCloud remedy
If you were in the 1987 or 2006 scheme before 1 April 2015, your service from 1 April 2015 to 31 March 2022 was moved back to your legacy scheme from 1 October 2023. When you apply to retire you choose legacy or 2015 scheme benefits for that whole period. Contributions are adjusted and money can be owed either way.
| Service | Scheme | Choice? |
|---|---|---|
| Before 1 April 2015 | 1987 or 2006 scheme (final salary) | No |
| 1 April 2015 to 31 March 2022 | Legacy scheme since 1 October 2023 | Yes: legacy or 2015 Scottish scheme benefits, chosen at retirement |
| From 1 April 2022 | 2015 Scottish scheme (1/56.1) | No |
Full detail, eligibility and worked comparisons: McCloud remedy for Police Scotland officers.
Ill-health retirement and death benefits
The pension scheme is also insurance. SPPA summarises the cover as follows.
- 2015 Scottish scheme: ill-health retirement options if you are permanently unable to work as a police officer and death benefits for your dependants "that start from the day you join the scheme".
- 2006 scheme: an immediate pension and lump sum for officers granted ill-health retirement; a lump sum death grant of three times pay; a spouse or partner pension normally half of the officer's pension; children under 23 may qualify for a pension.
- 1987 scheme: an immediate pension and lump sum for officers at any age granted ill-health retirement; a lump sum death grant of two times pay; a widow, widower or surviving civil partner pension normally half of the officer's pension; children under 23 may qualify.
The injury award and ill-health retiral process in Scotland (Scottish Police Authority decisions, SPPA payment and appeals to the sheriff) is covered in Police Scotland injury on duty award and ill-health retirement.
What to do, step by step
- Get your statement. Sign up for SPPA's online services or log in to the Engage member portal and download your latest Annual Benefit Statement (ABS-RSS if you are a remedy member).
- Check the basics on it: joining date, scheme, part-time spells, breaks and pensionable pay. A wrong start date or a missing part-time period changes every figure.
- Check your payslip. Pension should be 13.7% of basic pay plus any on-call payments. If it is being taken from overtime, ask payroll why.
- Run the numbers. Put the statement figure into the Police Scotland pension calculator and try two or three leaving ages.
- If you were in a legacy scheme, read both remedy options on your ABS-RSS and the McCloud guide.
- Plan the lump sum. Decide how much pension you would give up at £12 for £1 and what you need the cash for.
- About a year before you go, ask SPPA for a retirement quote on your chosen date. Only SPPA's figures (including early payment reductions) are final.
- Talk to the Scottish Police Federation or ASPS before any irreversible decision, such as opting out, leaving early or the remedy choice.
Retirement timeline: when to do what
| When | What to do | Why |
|---|---|---|
| Every year | Read your Annual Benefit Statement (or ABS-RSS) as soon as it arrives | Errors in dates, hours or scheme are easiest to fix early |
| 5 years out | Model two or three leaving ages in our calculator and SPPA's 2015 Remedy calculator if you have legacy service | Shows what each extra year is worth |
| 2 years out | Check any part-time, unpaid leave or transferred-in service with SPPA | SPPA says transferred-in remedy service and data inconsistencies need extra work |
| 12 months out | Ask SPPA for a retirement quote on your preferred date | Only SPPA's figures include the early payment reduction and lump sum options |
| When you apply to retire | Remedy members get the Remediable Service Statement as part of the retirement application and choose legacy or CARE benefits for 2015 to 2022 | The choice covers the whole remedy period |
| At retirement | Decide how much pension to swap for a lump sum (£12 for each £1 in the 2015 scheme) | The choice changes your income for life |
For the remedy part of this, see what to do now in the McCloud guide. For your leave entitlement in the final year see Police Scotland annual leave.
SPPA, Engage and your Annual Benefit Statement
- SPPA administers the scheme for the whole of Police Scotland and pays pensions.
- Your Annual Benefit Statement shows the pension built so far. For remedy members it is combined with the Remediable Service Statement as an ABS-RSS; deferred members get a DB-RSS on SPPA's Engage portal.
- SPPA's 2015 Remedy calculator can illustrate final salary and CARE benefits for the remedy period before you retire.
- Ask SPPA for a retirement quote before deciding on a date.
- For divorce, SPPA provides cash equivalent values: see police pension divorce in Scotland.
Our tables use the Scottish regulations and SPPA's published rules with stated assumptions. Your SPPA statement uses your real service and pay history and is the figure that counts. If the two differ by a lot, check the inputs (start date, part-time, statement figure) before assuming either is wrong.
Police pension jargon explained
| Term | What it means |
|---|---|
| CARE | Career average revalued earnings: each year's pay builds its own slice of pension, which is then revalued. The 2015 Scottish scheme is a CARE scheme. |
| Final salary | Pension worked out from your pay at the end of your career and your years of service. The 1987 and 2006 schemes. |
| Accrual rate | The fraction of pay each year builds: 1/56.1 in the 2015 Scottish scheme. |
| Revaluation (index adjustment) | The yearly increase to slices already built while you serve: the change in prices plus 1.25%. |
| Pensionable earnings | The pay that builds pension and attracts the 13.7% contribution: pay at your rate plus on-call allowance earnings (reg 24). |
| Normal pension age | The age your pension is paid in full without reduction: 60 in the 2015 Scottish scheme. |
| Deferred pension | Pension kept in the scheme after you leave before retiring. In the 2015 Scottish scheme it is payable from an age linked to State Pension age. |
| Actuarial reduction | The cut to a pension taken before its normal or deferred pension age, because it is paid for longer. |
| Commutation | Giving up some annual pension for a tax-free lump sum: £12 for each £1 in the 2015 Scottish scheme (SPPA). |
| ABS | Annual Benefit Statement: SPPA's yearly statement of the pension you have built. |
| ABS-RSS | The ABS combined with the Remediable Service Statement for McCloud remedy members, showing both options for 2015 to 2022. |
| DB-RSS | The deferred member's version, on the Engage portal. |
| Engage | SPPA's online member portal. |
| Remedy period | 1 April 2015 to 31 March 2022, covered by the McCloud remedy. |
| SPPA | Scottish Public Pensions Agency, which runs the scheme. |
| PNBS | Police Negotiating Board for Scotland, where pay (and so pensionable pay) is agreed before Scottish Ministers approve it. |
Common mistakes
- Using an England and Wales calculator. It works at 1/55.3, overstating a Scottish 2015 pension by about 1.45%. It also uses the wrong contribution rates.
- Assuming tiered contributions. Scotland has had a flat 13.7% since 1 April 2025.
- Counting overtime as pensionable. Regulation 24 does not include it, which matters for anyone planning around overtime late in service.
- Thinking a late promotion lifts the whole 2015 pension. In a career average scheme it only lifts the slices from then on. It does lift legacy final salary pension.
- Confusing leaving at 55 with retiring at 55. A 2015 pension taken before 60 is reduced; a deferred pension's age is linked to State Pension age.
- Ignoring the remedy choice. Legacy members should read both options on the ABS-RSS before choosing a retirement date.
- Opting out to boost take-home. You give up the employer's 38.7% and the death and ill-health cover.
- Not checking the statement. Errors in dates or part-time hours are easier to fix years before retirement.
What we could not verify
- Scottish early payment reduction factors and commutation factors for the 1987 scheme. SPPA has not published tables we could check, so we do not apply them.
- How the 35.7% lump sum maximum is worked out in practice for a given officer.
- Pension increases in payment for April 2027 (not checked for SPPA in this pass).
- Whether the Islands Allowance is pensionable.
- The employer rate from 1 April 2027 (next valuation).
- The Scottish 2015 scheme contribution tiers in force before 1 April 2025.
- The exact State Pension age link for deferred members in individual cases: SPPA confirms it.
Frequently Asked Questions
How does the Police Scotland pension work?
Officers build pension in the Police Pension Scheme (Scotland) 2015, a career average scheme run by the Scottish Public Pensions Agency (SPPA). Each year adds 1/56.1 of that year's pensionable pay, revalued by prices plus 1.25% while you serve, paid in full from 60. You pay a flat 13.7% of pensionable pay.
What is the Police Scotland pension accrual rate?
1/56.1 for the 2015 Scottish scheme (SSI 2015/142 regulation 49(4)). The England and Wales scheme uses 1/55.3, so the same pay builds about 1.43% less pension a year in Scotland. The 2006 scheme built 1/70 of final pay and the 1987 scheme 1/60 for the first 20 years then 2/60.
How much pension does a Police Scotland constable build each year?
A new constable on £34,001 builds £606.08 of pension a year; a constable at the top of the scale on £54,597 builds £973.21. Each slice is then revalued by prices plus 1.25% every year you keep serving.
How much pension contribution do Police Scotland officers pay?
A flat 13.7% of pensionable pay from 1 April 2025, after SSI 2025/58 replaced the old tiered rates. It is taken before income tax, so a constable at point 5 pays £6,174 a year but saves about £1,591 in Scottish income tax. The employer pays 38.7% from 1 April 2024 to 31 March 2027; the next valuation sets the rate from April 2027.
Is 13.7% more than officers pay in England and Wales?
It depends on pay. From 1 April 2026 England and Wales members pay 12.88% up to £37,035, 13.88% over £37,035 and under £79,588 and 14.22% from £79,588 (SI 2026/267). At the same pay a Scottish officer pays a little less than the middle and top England and Wales rates and more than the bottom one, but builds pension at the slower 1/56.1.
When can I retire with a Police Scotland pension?
Normal pension age in the 2015 Scottish scheme is 60. SPPA says you can take it early from 55 with an actuarial reduction to age 60. If you leave the service before retirement your deferred 2015 pension is payable from an age linked to State Pension age. Legacy 2006 scheme pension has a normal pension age of 55.
How does the lump sum work in the Police Scotland pension?
In the 2015 Scottish scheme you can give up some annual pension for a tax-free lump sum: SPPA says £12 of lump sum for every £1 of annual pension given up, up to a maximum it sets. The 2006 scheme pays a fixed lump sum of 4 times the pension, which can be given up for more pension. The 1987 scheme lets you commute part of the pension.
Who runs the Police Scotland pension?
The Scottish Public Pensions Agency (SPPA). It sends Annual Benefit Statements, runs the Engage member portal and pays pensions.
Is the Police Scotland pension different from England?
Yes. It is a separate scheme under Scottish regulations: 1/56.1 instead of 1/55.3, a flat 13.7% contribution instead of tiers, an employer rate of 38.7% instead of 35.3% and SPPA instead of each force's administrator. Pension age (60) and revaluation (prices plus 1.25%) are the same.
Is overtime pensionable in Police Scotland?
Regulation 24 of the Scottish 2015 regulations defines pensionable earnings as pay at your rate plus earnings from the on-call allowance; overtime is not listed. No pension contribution is taken from overtime in our calculators: a constable at point 5 keeps £710 of each £1,000 of overtime after tax and NI.
Is the on-call allowance pensionable in Police Scotland?
Yes. Regulation 24 of SSI 2015/142 includes earnings in respect of on-call allowance in pensionable earnings and the PNBS handbook (4.3) says all on-call payments are reckonable as pensionable.
What happens to my pension if I leave Police Scotland early?
The pension you have built stays in the scheme as a deferred pension, revalued and paid from an age linked to your State Pension age (SPPA; SSI 2015/142 reg 84). SPPA says early payment of a deferred pension is subject to an actuarial reduction to State Pension age. You can ask SPPA about transferring it.
Can I transfer a previous pension into the Police Scotland scheme?
Police Scotland says that if you are currently paying into a pension it may be possible to transfer it to the police scheme. Ask SPPA for a quote before you decide.
Does the McCloud remedy apply to Police Scotland?
Yes. Service from 1 April 2015 to 31 March 2022 by eligible 1987 and 2006 members was moved back to the legacy scheme from 1 October 2023 and you choose legacy or 2015 scheme benefits for that period when you apply to retire.
Can I use an England and Wales police pension calculator in Scotland?
Not for the 2015 scheme. It works at 1/55.3 and uses tiered contributions, so it overstates a Scottish 2015 pension by about 1.45%. Use the Police Scotland pension calculator, which uses 1/56.1.
Does working part time reduce my Police Scotland pension?
Only for the years you work part time. Regulation 24 counts the pay for your determined hours, so a constable at point 8 working 60% of full-time hours builds £523.42 that year instead of £872.37. Full slices resume when you go back to full time.
How much is promotion to sergeant worth in pension?
On our illustration (pay growth 2.5%, CPI 2%, today's money) a constable at point 8 from 30 who becomes a sergeant at 35 retires at 60 with about £6,054 a year more pension than one who stays a constable. Promotion at 55 adds only £536 a year, because a career average scheme only lifts the slices from then on.
What death benefits does the Police Scotland pension give?
SPPA says the 2015 scheme gives death benefits for your dependants from the day you join. For the legacy schemes it gives a lump sum death grant of three times pay (2006 scheme) or two times pay (1987 scheme) and a spouse or partner pension normally half of the officer's pension; children under 23 may qualify for a pension.
Sources and how we checked them
Every factual claim on this page was written from the sources below, read on 23 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.
- SPPA: How your police pension works : the three schemes, accrual, ages, early retirement from 55, lump sums (£12 for each £1), death grants, contribution rates, employer rate 38.7% (accessed 23 October 2026)
- Police Pension Scheme (Scotland) Regulations 2015, SSI 2015/142 (as made) : reg 49(4) accrual 1/56.1; index adjustment (prices plus 1.25%); reg 84 deferred pension age (accessed 23 October 2026)
- SSI 2015/142 regulation 24, Pensionable earnings : pay at the member's rate plus earnings in respect of on-call allowance (accessed 23 October 2026)
- SSI 2015/142 table of contents : reg 41 early payment reduction, reg 112 buying out the reduction, reg 114 commutation, reg 166 refunds (accessed 23 October 2026)
- SSI 2015/142 regulation 160 (as revised) : flat 13.7% from 1 April 2025 (SSI 2025/58) (accessed 23 October 2026)
- SPPA: Police remedy, I'm paying into a pension : remedy period, ABS-RSS, choice when you apply to retire (accessed 23 October 2026)
- SPPA: Police scheme valuations : next valuation sets the employer rate from 1 April 2027 (summary) (accessed 23 October 2026)
- Police Scotland: Rewards and benefits : retiral age of 60; pension transfers in may be possible (accessed 23 October 2026)
- PNBS police officer handbook, 4.3 On-call Allowance : on-call payments reckonable as pensionable (accessed 23 October 2026)
- PNBS Circulars 2026/01 and 2026/02 (pay from 1 April 2026) : pay points used in every table (accessed 23 October 2026)
- Police Pensions (Amendment) Regulations 2026, SI 2026/267 : England and Wales contribution tiers from 1 April 2026 (comparison only) (accessed 23 October 2026)
- GAD: Police Pension Scheme (England and Wales) valuation as at 31 March 2020 : England and Wales employer rate 35.3% (comparison only) (accessed 23 October 2026)
- GOV.UK: Scottish Income Tax : tax relief at Scottish rates (accessed 23 October 2026)
On this topic elsewhere
More in this guide series
Police Scotland calculators and related guides
Disclaimer
PolicePay.co.uk is an independent guide. It is not affiliated with Police Scotland, the Scottish Police Authority, the Police Negotiating Board for Scotland, the Scottish Police Federation or the Scottish Public Pensions Agency. This page is general information, not financial, tax or legal advice. Pay and conditions are set through the PNBS and approved by Scottish Ministers and SPPA's figures are the only official pension figures, so check the PNBS handbook, your payslip and your Annual Benefit Statement before relying on anything here. Details are as checked on 23 October 2026.