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🇬🇧 UK · 2026/27 Tax Year & 3.8% Award

Firefighter Payslip Explained &
2026/27 Pay Rise Impact Guide

LIVE: 2026/27 Tax Year Rates Active
UK Payslip Quick Facts:
  • Standard Tax Code: The default code for a main job is 1257L.
  • Emergency Tax: Codes like BR, 0T, or W1/M1 mean you are likely overpaying tax.
  • National Insurance: You currently pay 8% on earnings above the primary threshold.
  • Tax Refunds: You can claim back overpaid tax for up to 4 previous years.
🚨 The 48% Tax Refund Trap

If you spot an error on your payslip, never use a "tax refund company" from social media. They legally take up to 48% of your refund as a fee. Checking your tax code and claiming directly via your HMRC Personal Tax Account is completely free.

Last updated: 09 September 2026 · 2026/27 UK tax year

Calculate the exact take-home impact of the July 2026 3.8% pay rise. We decode Grey Book pay scales, the new 5-tier Firefighters' Pension Scheme (FPS 2015), and retained pay.

3.8% Pay Projections New FPS 2015 Tiers FDS & Allowances Explained
Use the Interactive Firefighter Pay Calculator →

2026/27 pay rise scenarios

What the 3.8% Pay Rise means for your monthly take-home

The National Joint Council confirmed a 3.8% pay award from 1 July 2026. This table compares the old pre-July pay to the new scale. It assumes standard tax codes and the new 5-tier FPS 2015 deductions.

FirefighterDevelopment · New Base £31,539
Pre-July 2026 Take-Home
£1,884/mo
From £30,384 basic
New 3.8% Take-Home
£1,923/mo
+£39 per month increase
⚠ Pension tier: 11.5%12.5%
FirefighterCompetent · New Base £40,358
Pre-July 2026 Take-Home
£2,302/mo
From £38,881 basic
New 3.8% Take-Home
£2,379/mo
+£77 per month increase
Crew ManagerCompetent · New Base £44,742
Pre-July 2026 Take-Home
£2,521/mo
From £43,104 basic
New 3.8% Take-Home
£2,605/mo
+£84 per month increase
Watch ManagerCompetent A · New Base £46,980
Pre-July 2026 Take-Home
£2,602/mo
From £45,260 basic
New 3.8% Take-Home
£2,689/mo
+£87 per month increase
Station ManagerCompetent A · New Base £53,554
Pre-July 2026 Take-Home
£2,931/mo
From £51,593 basic
New 3.8% Take-Home
£3,041/mo
+£110 per month increase

Do you get CPD or FDS Allowances?

The tables above show standard basic pay. If you receive CPD payments or the 20% Flexible Duty System (FDS) allowance, you can calculate your exact take-home pay using our free interactive tool.

Go to Firefighter Pay Calculator

The Pension Reforms

The new 5-Tier FPS 2015 structure

In April 2026, the Firefighters' Pension Scheme (FPS 2015) underwent significant reform. The contribution model was expanded from four tiers to five tiers, and critically, contributions are now based on your actual pensionable pay rather than your Wholetime Equivalent (WTE).

What this means for Retained / On-Call Firefighters

Previously, if you were a part-time or retained firefighter, your pension tier was dictated by the salary of a full-time equivalent, even if your actual earnings were much lower. This often pushed part-time staff into unfairly high contribution tiers.

Under the new rules, your tier is based solely on your actual earnings. For many retained firefighters, this means dropping down into a lower percentage tier, providing a welcome boost to net take-home pay.

Grey Book Pay Scales (2026/27)

The vast majority of local authority firefighters in the UK are paid according to the National Joint Council (NJC) "Grey Book" agreement.

Your basic pay depends on your role and competence level:

  • Development: The pay rate while you are working towards full competence.
  • Competent: The top basic pay rate for your role (e.g., Firefighter, Crew Manager, Watch Manager).

Retained (On-Call) Firefighter Pay

If you serve as an on-call firefighter, your payslip will look completely different to a wholetime firefighter. Your pay is made up of several parts:

  • Retaining Fee: A flat annual fee (paid monthly) simply for being available for a set number of hours per week.
  • Turnout / Attendance Fee: An hourly rate paid when you respond to an emergency call.
  • Drill Night Pay: Payment for your weekly training night.
  • Other duties: Payments for community fire safety work or equipment maintenance.

Tax Warning for On-Call Firefighters: If you have a primary day job, your retained firefighter pay will likely be treated as a second income. This means your basic Personal Allowance (£12,570) will be used up by your main job, and your fire service pay will likely be taxed at the basic rate (20%) using a BR tax code.

Additional Allowances

Depending on your brigade and role, you may also see:

  • Continual Professional Development (CPD): An annual payment (usually paid monthly) for maintaining high professional standards. This is usually fully pensionable.
  • Flexible Duty System (FDS): An allowance (usually 20%) paid to officers who provide flexible cover on a rota basis. This is also usually fully pensionable.
  • London Weighting: A pensionable addition to basic pay for firefighters working in London.

Firefighter Payslips — Frequently Asked Questions

Frequently asked questions

The National Joint Council (NJC) agreed a 3.8% pay award for all firefighting roles covered by the Grey Book, effective from 1 July 2026. This brings a Competent Firefighter's basic salary to £40,358.

In April 2026, the FPS 2015 expanded from 4 to 5 tiers. Contributions are now based on actual pensionable pay rather than wholetime equivalent pay. Rates typically range from 11.5% to 15.0%.

Retained firefighters receive an annual retaining fee (usually paid monthly), plus hourly payments for turning out to incidents, attending drill nights, and completing training. All of these payments are subject to standard Income Tax and National Insurance.

FDS is an allowance (typically 20% of basic pay) paid to officers who work a flexible duty system, providing cover on a rota basis. It is fully taxable, but unlike many other allowances, it is fully pensionable under the FPS 2015.

Since April 2026, FPS 2015 deductions are based on your actual pensionable pay each month, not your wholetime equivalent. This means if you work additional hours, CPD, or receive temporary promotion pay, your contribution rate tier may change, resulting in a different deduction percentage.

Firefighters working a shift system that includes bank holidays receive their standard hourly rate. However, if a bank holiday falls on a rest day and you are recalled to work, you may receive time-off-in-lieu (TOIL) or an enhanced payment, depending on your brigade's local agreement.

CPD payments are additional hourly payments for attending mandatory training, courses, or development activities outside your normal shift pattern. CPD is fully taxable, subject to NI, and counts as pensionable pay under FPS 2015.