Circular 40/2015 – Pensionable Pay
The Firefighters- Pension Scheme Regulations (Northern Ireland) 2015 (CARE Scheme)
What is regarded as Pensionable Pay?
The purpose of this Circular is to provide clarity in respect of The Firefighters- Pension Scheme Regulations (Northern Ireland) 2015 (Career Average Scheme CARE) and what emoluments are regarded as Pensionable Pay.
Northern Ireland Fire & Rescue Service (NIFRS) currently administers four Pension Schemes to which Firefighters are members, ie:
1 The Firefighters- Pension Scheme Order (Northern Ireland) 2007 (FPS)
2 The New Firefighters- Pensions Scheme Order (Northern Ireland) 2007 (NFPS)
3 The Firefighters- Pension Scheme Regulation (Northern Ireland) 2015 (CARE)
4 The New Firefighters- Pension Scheme (Amendment) Order (Northern Ireland) 2015 (Modified – addendum of the NFPS)
Each Pension Scheme has different conditions and all of the above Pension Schemes are closed with the exception of The CARE Scheme.
The Firefighters- Pension Scheme Regulation (Northern Ireland) 2015 came into operation on 1 April 2015 and is known as The Firefighters- Pension Scheme 2015. Any Firefighter who did not have protection within the FPS or the NFPS was automatically transferred to The CARE Scheme on 1 April 2015; new Firefighters are automatically enrolled into this Scheme.
The CARE Scheme legislation at Chapter 3 reference 26 provides a definition of Pensionable Pay and this is attached at Annex 1 for information however a summary is set out below.
What is regarded as Pensionable pay and will be included within a members- pension?
Pay received in the performance of their duties except any allowance or emoluments paid on a temporary basis.
- Permanent emoluments including, in the case of a Retained Firefighter, any retaining allowance.
- Amount paid for continued professional development which the Scheme Manager determines is pensionable.
It should be noted that emoluments in respect of Temporary Promotions will not be incorporated within Pensionable pay. This also means that no employee contributions are due on this additional temporary payment and no pension benefit will be incurred in this regard.
This Circular is only providing information in respect of The Firefighters- Pension Regulations (Northern Ireland) 2015 and does not relate to The Firefighters- Pension Scheme Order (Northern Ireland) 2007 or The New Firefighters- Pension Scheme Order (Northern Ireland) 2007.
Further pension information and a link to the legislation is available on NIFRS website under -Pension Information-. If you have a query, please contact our Pension Office via the following email address: firstname.lastname@example.org.
Dale Ashford QFSM
Interim Chief Fire & Rescue Officer