What the annual benefit statement is and when it arrives
The official member website says every year you will be sent an annual benefit statement showing how much pension you have built up, with figures based on the values at 31 March, and that it should be available by the end of August. Your fire and rescue authority, or the administrator it appoints, issues it, and you can normally find it online in your pension account unless you have asked for paper. Local Government Association bulletin 108 (August 2026) reminds scheme managers that the statutory deadline for issuing statements to active and deferred members is 31 August, and that failure to issue on time is a breach of pensions legislation to be recorded and assessed.
In Scotland, SPPA says that if you are not eligible for the remedy you will receive an annual benefit statement by the end of each August, and that it estimates benefits accrued up to the end of the most recent financial year on the basis of service and salary details confirmed by your employer. Northern Ireland’s administrator provides annual benefit statements through its own pages and portal.
The statement is your best yearly check on your pension. It is worth reading it properly rather than filing it, because errors in pay, service or personal details are easier to correct now than at retirement. See also how to calculate your firefighter pension.
Reading the annexes: a section-by-section guide
The official ‘statement explained’ pages describe the sections, which are labelled Annex A onwards. The layout differs slightly for FPS 2015 only members, FPS 2015 plus 2006 members and remedy members, but the ideas are the same. Use the table as a map, then check each against your own document.
Annex A shows the current value of benefits: the pension you would have if you left the scheme at the date of the statement, assumed to be paid at the deferred pension age (State Pension age for FPS 2015, 65 for standard 2006, 60 for 1992 and special 2006). Another annex covers retirement ages and any additional pension benefit. Estimated values follow: for FPS 2015, the pension built to date plus the pension you could build to normal pension age 60; for legacy schemes, the estimated pension at retirement.
Later annexes cover survivor benefits and nominations, adjustments and pension growth. For remedy members, the statement includes the comparison between legacy and reformed benefits for the remedy period, which the remediable service statement guide covers.
| Section | What it shows | What to check |
|---|---|---|
| Current value of benefits | Pension if you left at the statement date, paid at deferred pension age | Pay, service dates and closing balance |
| Retiring from the scheme | Normal pension age and earliest age with reductions | Whether your protected or special ages are shown |
| Estimated value at retirement | Pension built plus pension you could build to age 60 (FPS 2015) | It excludes future revaluation |
| Survivor benefits | Death grant, survivor’s pension, allocation, nomination | That your expression of wish and nominations are current |
| Adjustments | Early retirement reduction, scheme pays, pension sharing, two pensions | Debits shown and whether they are correct |
| Pension growth | Annual allowance and lump sum allowance information | Whether a pension saving statement is due |
Layouts vary by scheme mix and administrator. Use your own statement’s annex titles.
Checking the FPS 2015 number: a worked example
The FPS 2015 closing balance is calculated, according to the official site, from the closing balance on your last year’s statement, adding the increase for revaluation, and adding the pension built up in the current scheme year. You can therefore test it. Suppose last year’s balance was £10,000 and the revaluation for the year was 4.8%, the earnings figure for April 2026. Revaluation adds £480, giving £10,480. If your pensionable pay for the year was £40,358, the new credit is £40,358 ÷ 59.7 = £676.01, so the new closing balance is £11,156.01.
If your statement shows a different figure, look for the reason: a different revaluation rate, part-year membership, an assumed pensionable pay adjustment, a transfer in, added pension, or an error in the pay used. Ask your administrator for a breakdown. Small differences of a few pounds can be rounding; large differences are worth chasing.
The revaluation rate for a given April is set by a Treasury order and is the same for everyone in the scheme, so your administrator should be able to tell you the rate they used. Use the pension calculator to repeat the year-by-year sum on your own pay.
| Step | Figure |
|---|---|
| Last year’s closing balance | £10,000.00 |
| Revaluation at 4.8% | £480.00 |
| Balance after revaluation | £10,480.00 |
| Pensionable pay for the year | £40,358 |
| New credit (÷ 59.7) | £676.01 |
| New closing balance | £11,156.01 |
Invented opening balance. 4.8% was the earnings-based revaluation for April 2026; the rate differs each year.
Why the estimate at 60 is not a forecast
The official site says the estimated value of your FPS 2015 benefits is based on the pension you had built up to the date of the statement plus the pension you could build up between the statement date and your normal pension age, and that this estimate does not include any adjustment for future revaluation under Treasury revaluation orders. In other words, it assumes your pay stays as it is and treats the pension already built as if it will never be revalued again.
Using the example above: suppose you have £11,156 built up, 20 years to age 60 and flat pay of £40,358. The statement’s style of estimate is £11,156 + 20 × £676.01 = £24,676. A model that revalues the existing balance and each new credit at an assumed 3% a year gives about £38,314. The difference of nearly £14,000 a year arises entirely from the revaluation assumption, which is why the statement should be treated as a floor rather than a prediction for a serving member.
Neither number includes tax, early retirement reductions, any lump sum exchange or legacy slices. For a fuller view, run scenarios with the pension calculator or ask for a formal retirement quotation.
| Approach | Calculation | Annual pension at 60 |
|---|---|---|
| Statement-style (no future revaluation) | £11,156 + 20 × £676.01 | £24,676 |
| Illustrative model with 3% a year | £11,156 revalued 20 years plus 20 years of credits revalued | About £38,314 |
Invented balance and flat pay assumption. 3% is not a forecast. Before tax and reductions.
Legacy slices, ABS-RSS and what changes for remedy members
If you have 2006 or 1992 benefits, the statement includes their values. The official example for a remedy member with 2006 service shows how it works: with 13 years 184 days of final salary service from 29 September 2008 to 31 March 2022 and average pensionable pay of £31,767, the deferred pension at the statement date is £31,767 ÷ 60 × 13 years 184 days = £7,149.75. The 1992 example uses a double accrual guarantee: a notional pension (the pension the member would have received at 55 with double accrual) multiplied by service actually completed divided by notional service.
For remedy members, the statement is combined with the remediable service statement, showing the comparison of legacy and reformed options for 1 April 2015 to 31 March 2022, and information on contribution adjustments, tax and interest. The official website says you do not need to make a choice when you receive it; you make the choice at retirement, and the date can affect interest.
If you do not get an ABS-RSS, SPPA says it will be in touch, and several English administrators have reported delays with statements for transferred-in service, added pension and data problems. Ask your administrator for a date and record your request.
Tax information on your statement
The pension growth annex covers the annual allowance, the amount your pension can increase during the tax year without a tax charge, and the lump sum allowance, which caps tax-free lump sums. For 2026/27 the annual allowance is £60,000 and the lump sum allowance is £268,275 for most people, according to GOV.UK. The official statement notes say that if your pension growth exceeded the annual allowance in 2024/25 you will have received a pension saving statement by 6 October 2025, and that any scheme pays debit is included in your annual statement and recalculated when you take your pension.
Pension sharing or earmarking after a divorce also appears as a debit on the statement, with the figures reduced, and two pension (split pension) awards are not reflected until you retire. If a pension saving statement does not arrive when you expect one, ask why. The annual allowance and tax guide explains the mechanics.
The statement also records your nominations and expression of wish. Check them against your current family situation and update them; see death benefits.
PremiumPersonal pension reportA personalised written report on your projected pension, lump sum options and retirement-age trade-offs (£14.99).Get the pension report →Using your statement to plan: a yearly routine
Treat the statement as the start of a yearly planning routine rather than a one-off document. Once you have checked the numbers, feed them into a projection: enter your current balance and pay into the free pension calculator, test two or three revaluation assumptions, and compare the result with what you would need in retirement. If you hold legacy benefits, add them using the statement’s figures, and see FPS 1992 vs 2006 vs 2015 for how the slices fit together.
Then look at the decisions the statement points to: whether you want to take a lump sum (use the lump sum calculator), what age you might retire (see firefighter pension retirement age), how the State Pension will fit in (firefighter pension and State Pension), and whether your nominations still reflect your family. Your contribution band and take-home pay can be tested in the contributions calculator.
Keep each year’s statement. Over time they form a record of your pay, service and benefits that helps if an administrator’s data is ever questioned, for example during a move between fire services or a remedy review.
If something is wrong or late
Start by contacting your fire and rescue authority or administrator and explaining what looks wrong, with reference to your payslips, contract or previous statement. The official website says that if you think information on your statement is incorrect, you should contact them, and gives a contact page to find your administrator. Keep copies of all correspondence.
If a statement has not arrived by the end of August, ask where it is. Administrators have a duty to record and assess a breach of the deadline, and the Pensions Regulator has been reminding schemes of expectations about remedy statements in 2026. A late statement does not remove your rights, but it should be explained. If a problem is not resolved, schemes have a formal internal disputes procedure, and the Pensions Ombudsman is available afterwards.
- Download your statement and note the date and the 31 March figures.
- Check personal details, service dates, pensionable pay and any adjustments.
- Recompute the FPS 2015 closing balance from last year’s balance, revaluation and this year’s credit.
- Compare with your previous statement and explain any big changes.
- Write to your administrator about any error, and keep the reply.
- Update your expression of wish and nominations if your circumstances have changed.
Frequently asked questions
When do firefighters get their annual benefit statement?
It should be available by the end of August each year, with figures as at 31 March. LGA bulletin 108 says the statutory deadline for issuing statements to active and deferred members is 31 August, and failing to do so is a breach that must be recorded. Check your online pension account first.
What is an ABS-RSS?
It is an annual benefit statement combined with a remediable service statement, sent to members affected by the age discrimination remedy. It compares legacy and reformed benefits for 1 April 2015 to 31 March 2022, and shows contribution, tax and interest effects. You do not need to choose when you receive it; the choice is made at retirement.
Why is my firefighter pension estimate lower than expected?
The statement’s estimate of your FPS 2015 pension at 60 adds the pension built to date to the pension you could build to 60, but does not include future revaluation. For a serving member that normally understates the likely figure. Legacy slices, lump sum exchange and reductions also change what you receive.
How do I check my firefighter pension statement?
Recompute your FPS 2015 closing balance: last year’s balance, plus revaluation for the year, plus pensionable pay divided by 59.7. Check personal details, service dates, pay used, adjustments such as scheme pays or pension sharing, and nominations. Ask your administrator to explain any material difference in writing.
What if my annual benefit statement is wrong or late?
Contact your fire and rescue authority or administrator in writing, with evidence such as payslips. A statement not issued by the 31 August deadline is a breach that administrators should record. If the issue is not resolved you can use the scheme’s formal internal disputes procedure, and later the Pensions Ombudsman.
Does the statement show my tax position?
It includes pension growth information relevant to the annual allowance and explains the lump sum allowance. If your growth exceeded the allowance you should receive a pension saving statement by 6 October following the tax year. Scheme pays debits and pension sharing reductions also appear as adjustments.
Can I get a firefighter pension statement in Scotland or Northern Ireland?
Yes. SPPA issues statements by the end of August through its Engage portal and says ABS-RSS statements are being issued to eligible members. Northern Ireland’s administrator provides annual benefit statements and remedy statements through the HSC Pension Service. Contact your own administrator for the format and timing.
Primary sources
- Firefighters’ Pension Scheme member website (LGA) — annual benefit statement
- Firefighters’ Pension Scheme member website (LGA) — your statement explained, FPS 2015
- Firefighters’ Pension Scheme member website (LGA) — your statement explained, FPS 2015 and FPS 2006
- Firefighters’ Pension Scheme member website (LGA) — your statement explained, age discrimination remedy
- Firefighters’ Pension Scheme member website (LGA) — your ABS-RSS or RSS
- Firefighters’ Pension Scheme member website (LGA) — tax and your pension
- LGA FPS Bulletin 108 (August 2026)
- SPPA — Keep track of your pension (annual benefit statements and remedy)
- HSC Pension Service — Firefighters Pension Scheme NI (2015) CARE