30 July 2026
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Revised early retirement factors

Revised early retirement factors released by Government Actuary's Department (GAD) - to be applied to early retirement pensions from 1 August 2026.
Early retirement

If you claim your pension from age 55 onwards, before you have reached your Normal Pension Age (NPA) an actuarial reduction to your benefits will be applied to reflect the early payment of your pension.

The reductions are applied in line with factors supplied to us by the Government Actuary's Department (GAD).

Percentage reductions may be revised from time to time. GAD updated these reduction factors on 13 July 2026 to be applied to early retirements taking effect on or after 1 August 2026.

The table below displays the revised reduction percentages in whole years, but any reduction applied to your pension benefits will be calculated based on your exact date of retirement. The earlier you choose to draw your pension, the greater the reduction will be. 

  Number of Years 
Early
  Pension 
  Reduction % 

  Lump Sum 
Reduction %

(for LGPS membership 
up to 31 March 2008)

  0 0% 0%
  1 5.0% 2.0%
  2 9.6% 3.9%
  3 13.9% 5.8%
  4 17.8% 7.6%
  5 21.5% 9.4%
  6 24.9% 11.2%
  7 28.1% 12.9%
  8 31.1% 14.7%
  9  33.9% 16.3%
  10 36.6% 18.0%
  11 39.0% N/A
  12 41.4% N/A
  13 43.6% N/A

Please note the above reductions do not apply in the event of redundancy retirement or ill-health retirement.