meta_id 2969802

On 12 March 2026, Northern Ireland's Department for Communities made the Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2026, which comes into operation on 6 April 2026. The Order directs that earnings factors for specified tax years are increased by the percentages outlined in the Order's Schedule. These revaluations apply to calculations of additional pension in long-term benefits (now primarily relevant to inherited additional pension), guaranteed minimum pensions, and other calculations required under Part III of the Pension Schemes (Northern Ireland) Act 1993. The earnings factors are revalued to 2025-2026 earnings levels. The percentages specified for tax years from 2000-2001 onwards are also used to revalue state scheme pension debits and credits under the Pensions Act (Northern Ireland) 2015. The percentage for 2015-2016 is used to increase flat-rate accrual amounts of additional pension under the Social Security Contributions and Benefits (Northern Ireland) Act 1992. The Order includes a rounding provision for fractional amounts: where an earnings factor relevant to additional pension calculations would not otherwise be expressed as a whole number of pounds, fractions less than one half are rounded down and all other fractions are rounded up. The revaluation percentages range from 1,231.1 percent for 1978-1979 to 4.8 percent for 2025-2026, reflecting cumulative earnings growth over the decades. This Order corresponds to an equivalent order made by the Secretary of State for Work and Pensions for Great Britain under section 148 of the Social Security Administration Act 1992, ensuring consistency across the United Kingdom's social security systems.