Police Pension Scheme Guide

Police pensions are among the most valuable in the UK public sector. The current PPS 2015 is a Career Average scheme with a 1/55.5th accrual rate and retirement at State Pension Age. Officers with service before 2015 may have significant legacy benefits under the 1987 or 2006 schemes.

Updated July 2026 · 2026/27 figures

Police officers across England and Wales belong to one of three pension schemes depending on when they joined. Understanding your scheme — and how the McCloud remedy may improve your entitlement — can make a significant difference to your retirement income.

Overview of the three schemes

PPS 2015: the current scheme

The Police Pension Scheme 2015 is a Career Average Revalued Earnings (CARE) scheme. Every year, you earn a pension of 1/55.5th of your pensionable pay for that year. Those slices are revalued annually by CPI until you draw them.

Accrual example

A Constable earning £40,000 in a year earns: £40,000 ÷ 55.5 = £720.72 of annual pension for that year. After a full 30-year career with average earnings of £42,000, that would build roughly £22,700/year before CPI revaluation — a comfortable retirement income on top of the State Pension.

Contributions (2026/27)

Employer contributions are 31% of pensionable pay in 2026/27, paid by police forces. Police officers pay considerably more in contributions than many other public sector schemes — but in return receive a very valuable guaranteed income.

Normal Pension Age and early retirement

The Normal Pension Age for PPS 2015 is State Pension Age (currently 66, rising to 67 between 2026 and 2028). You can access your pension early with an actuarial reduction. The minimum pension age is 55 (rising to 57 in 2028) for voluntary early retirement.

Ill-health retirement is available at any age if you are permanently disabled from performing the ordinary duties of a member of the police force.

Death benefits

• Death in service: Lump sum of 3× pensionable pay
• Survivor pension: 37.5% of the member’s prospective ill-health pension for spouse/civil partner
• Children’s pensions: Available for dependent children

PPS 1987: final salary scheme

The 1987 scheme is a final salary scheme with some of the most generous terms available in any public sector scheme. Key features:

• Accrual: 1/60th of final pensionable pay per year up to 30 years, then 1/60th per year up to a maximum of two-thirds (40 years)
• Normal Pension Age: 55
• Maximum pension: Two-thirds of final pensionable pay after 30 years (an exceptionally generous cap)
• Commutation: Option to take a lump sum by commuting pension at a rate of approximately 4:1 (very poor value) or receiving the enhanced lump sum via the original scheme rules
• Immediate pension: Payable from day of retirement at NPA 55

Example: PPS 1987

An Inspector retiring at 55 after 30 years with a final pensionable pay of £62,000: (30 ÷ 60) × £62,000 = £31,000/year, payable from age 55. That is income for potentially 35+ years.

NPPS 2006: New Police Pension Scheme

The 2006 scheme moved to career average from final salary. Key features:

• Accrual: 1/70th of pensionable pay per year
• Normal Pension Age: 55 with a reduced pension; 60 for an unreduced pension
• Maximum pension: No cap but based on accrued CARE benefits
• Lump sum: 4× annual pension on retirement

The McCloud remedy

The McCloud judgment found that the age-related transitional protection given when new public sector pension schemes were introduced in 2015 was unlawfully discriminatory. Older officers were protected in their legacy schemes for longer than younger colleagues.

For police pensions, the remedy covers the period 1 April 2015 to 31 March 2022. Eligible members (those in PPS 1987 or NPPS 2006 on 31 March 2015 who were moved to PPS 2015) can choose whether their service during the remedy period is treated under the legacy scheme or PPS 2015 — whichever gives the better outcome.

Ill-health retirement

Police officers have two tiers of ill-health retirement under PPS 2015:

• Tier 1: You are permanently disabled from performing ordinary police duties but can do other work. Pension = accrued benefits plus an enhancement of 25% of prospective pension
• Tier 2: You are permanently disabled from all regular employment. Pension = accrued benefits plus a much larger enhancement, potentially up to the pension you would have earned to SPA

Under the 1987 scheme, ill-health pensions were similarly tiered and can be very generous, particularly for officers injured in the line of duty.

Forfeiture provisions

Under the 1987 and 2006 schemes, a pension can be forfeited (reduced or removed) in specific circumstances related to serious criminal conviction. PPS 2015 has similar provisions. This is an unusual feature of police pensions not found in most other public sector schemes and reflects the public trust placed in officers.

Pension and tax

Police pensions are subject to income tax like any other pension. The pension income from PPS 1987 (payable from 55) is particularly valuable because it covers a long retirement period. Officers with 1987 scheme benefits should ensure they are aware of the tax treatment — particularly if they continue to work and their pension plus employment income pushes them into the higher rate band.

The Annual Allowance (£60,000 in 2026/27) applies to pension accrual. Most police officers will not breach this, but those with rapid promotion, high final salaries, or additional voluntary contributions should keep it in mind.

Practical planning tips

• Get your pension estimate: Your force’s pensions team can provide a detailed pension estimate at any age
• Understand the McCloud bridging period: If you have 1987/2006 benefits, understand what your legacy pension would be — the remedy may significantly improve your final entitlement
• Model early vs. NPA retirement: A pension from 55 (1987 scheme) for 12 years before SPA is very different from a reduced pension from 55 under PPS 2015 — model both
• Consider additional savings: Police officers retiring on PPS 2015 at SPA will have a long career without pension income before 67 if they leave at 55. ISAs and savings bridges are important

Official resources

• Police pension reform — GOV.UK
• Police pension schemes guidance — GOV.UK
• Police Federation — pensions resources
• McCloud remedy guidance — GOV.UK