Print

GAD guidance on calculating the Pension Debit Adjustment and Pension Credit on divorce in each of the 1992, 2006 and 2015 schemes. For guidance on calculating divorce CETVs, please click here.

Note that calculations for the following members will be subject to adjustment in line with the GAD note on GMP indexation:


The factors dated 8 March 2019 should be read in conjunction with the guidance notes dated 6 March 2020.

The pension credit factors used in each particular case should be those which correspond to those used for the calculation of the Divorce CETV. In particular, if at 7 March 2019 there were any outstanding pension credits to be calculated where a determination has been made using a Divorce CETV calculated on the old factors, then they should be processed using the old pension credit factors.

Dated Operative Date Document
6 March 2020   FPS 1992 Pensioner cash equivalents on divorce, pension credits and pension debits - factors and guidance (PDF, 50 pages, 687kb)
8 March 2019 8 March 2019

FPS 1992 Updated tables of factors (xlsx, 33.9kb)

13 May 2016  

FPS 1992 Addendum: updated tables of factors (PDF, 5 pages, 42kb)

27 July 2012  

FPS 1992 Calculation of Pension Credits on Divorce (PDF, 15 pages, 269kb)

4 July 2011  

FPS 1992 Adjustment factors for pension debits (PDF, 9 pages, 61.2kb)


The factors dated 8 March 2019 should be read in conjunction with the guidance notes dated 6 March 2020.

The pension credit factors used in each particular case should be those which correspond to those used for the calculation of the Divorce CETV. In particular, if at 7 March 2019 there were any outstanding pension credits to be calculated where a determination has been made using a Divorce CETV calculated on the old factors, then they should be processed using the old pension credit factors.

The tables include factors for both standard and special members of FPS 2006.

Dated Operative Date Document
6 March 2020   FPS 2006 Pensioner cash equivalents on divorce, pension credits and pension debits - factors and guidance (PDF, 57 pages, 856kb)
8 March 2019 8 March 2019

FPS 2006 Updated tables of factors (xlsx, 58.3kb)

13 May 2016  

FPS 2006 Addendum: updated tables of factors (PDF, 7 pages, 52kb)

8 March 2012  

FPS 2006 Calculation of Pension Credits on Divorce (PDF, 16 pages, 69kb)

4 July 2011  

FPS 2006 Adjustment factors for pension debits (PDF, 9 pages, 89.1kb)


The factors dated 8 March 2019 should be read in conjunction with the guidance notes dated 30 January 2020.

Dated Operative Date Document
30 January 2020  

FPS 2015 Pension Sharing on Divorce - factors and guidance (PDF, 43 pages, 674kb)

8 March 2019 8 March 2019

FPS 2015 Updated tables of factors (xlsx, 30.3kb)

13 May 2016  

FPS 2015 Addendum: updated tables of factors (PDF, 9 pages, 93kb)

2 June 2015  

FPS 2015 Pension Sharing on Divorce (PDF, 33 pages, 304kb)