Additional Pension Benefits (APBs) were added to the 1992 and 2006 schemes in 2008 as a means of treating, as pensionable, Long Service Increments (LSI) which were being phased out of the firefighters’ pay structure, and Continual Professional Development (CPD) payments which were introduced. These provisions were later extended in the 2013 amendment orders to cover the following Additional Pension Benefit Payments (APB Payments) as well as CPD:
- payments to reward additional skills and responsibilities outside the requirements of the firefighter member’s duties under the contract of employment but which are within the wider functions of the job;
- any additional pay received whilst on temporary promotion or whilst temporarily carrying out the duties of a higher role;
- any non-consolidated performance related payment.
Employees and employers are required to pay pension contributions on APB payments in accordance with the rules of the Firefighters’ Pension Scheme 1992 or the Firefighters’ Pension Scheme 2006 (APB Contributions), and these APB Contributions secure additional monetary benefits which come into payment at the same time as, and in addition to, FPS 1992 or 2006 benefits.
APB Contributions should be those paid over the ‘additional pension benefit year’, which is the same as the ‘CPD year’ - the period of 12 months beginning with 1 July in which a firefighter is in receipt of APB Payments. The conversion of APB Contributions to additional benefit should be carried out according to the member’s age on 1 July immediately following the CPD year. The same applies when a member retires or leave service during the year.
The relevant rules amended in each scheme were:
|1992 - Rules B5B, B5C & B5D||SI 2008/214 (2008 amending order)||SI 2013/1392 (2013 amending order)|
|2006 - Part 3, Rules 7A, 7B & 7C||SI 2008/213 (2008 amending order)||SI 2013/1393 (2013 amending order)|
SI 2015/589 amended FPS 1992 and FPS 2006 with effect from 1 April 2015 to cater for “connected” members with transitional membership.
Use the most recent factors dated 11 January 2019 with the guidance dated 27 June 2012.
Note that the CPD factors (table x801) now commence from age 49, as this is the youngest age at which these factors might now be needed due to the structure of tapered protection. This is based this on the table in Part 4 of Schedule 2 of the FPS (England) Regulations 2014.
|11 January 2019||11 January 2019||
FPS 1992 and FPS 2006 CPD Pension Factors (xlsx, 14.4kb)
|1 July 2014||
FPS 1992 and FPS 2006 APB Factors (PDF, 3 pages, 45kb)
|27 June 2012||
FPS 1992 and FPS 2006 CPD Pension Factors (PDF, 6 pages, 77kb)
|15 February 2008||
FPS 1992 and FPS 2006 CPD Pension Factors (PDF, 7 pages, 63kb)
Useful sources: FPSC 2/2008 : New Additional Pension Benefit (APB) arrangements for Continual Professional Development (CPD) allowance and for Long Service Increment (LSI) (PDF, 15 pages, 239kb)