Until 5 April 2016 the LGPS was contracted out of the State Second Pension (S2P) [1] with members paying reduced National Insurance contributions on earnings between the Lower Earnings Limit [2]and the Upper Accruals Point [3], unless they opted to pay the married woman’s/widow’s reduced rate of National Insurance.

With effect from 6 April 2016 the government removed the 1.4% reduction in National Insurance contributions for all contracted out pension schemes.