Money Worked Out

Chief superintendent pay Scotland 2026/27

Take-home pay a month

£5,219.83

£62,637.98 a year from a salary of £110,803.00

Your details

%

Percent of a full-time post

Where your salary goes
A year
Salary£110,803.00
Police Pension Scheme 2015 (13.7%)£15,180.01
Income tax£28,758.35
National Insurance£4,226.66
Take-home pay£62,637.98

How this was worked out
  1. Police Pension Scheme 2015: 13.7% of pensionable pay
  2. Salary: £110,803
  3. Pension (net pay): £110,803 × 13.7% = £15,180.01, taken off before tax
  4. Personal allowance: £12,570. Payroll applies it as tax code S1257L, which gives £12,579 of tax-free pay.
  5. Taxable income: £95,622.99 − £12,579 = £83,043.99
  6. Starter rate: £3,967 × 19% = £753.73
  7. Basic rate: £12,989 × 20% = £2,597.80
  8. Intermediate rate: £14,136 × 21% = £2,968.56
  9. Higher rate: £31,338 × 42% = £13,161.96
  10. Advanced rate: £20,613.99 × 45% = £9,276.30
  11. Income tax: £28,758.35
  12. National Insurance: (£50,270 − £12,570) × 8% = £3,016, plus (£110,803 − £50,270) × 2% = £1,210.66, total £4,226.66
  13. Take-home pay: £110,803 − £28,758.35 − £4,226.66 − £15,180.01 = £62,637.98

A chief superintendent in Police Scotland earns £110,803 to £120,554 in 2026/27. Take-home after the pension, tax and National Insurance runs from about £5,219.83 to £5,513.52 a month.

Chief superintendent pay Scotland 2026/27 take-home pay in Scotland, 2026/27
Pay pointSalaryPension contributionTake-home a yearTake-home a month
1£110,803£15,180.01£62,637.98£5,219.83
2£114,519£15,689.10£64,327.46£5,360.62
3£116,838£16,006.81£65,192.79£5,432.73
4£120,554£16,515.90£66,162.27£5,513.52

Pay scale: www.gov.scot/publications/police-negotiating-board-scotland-circular-2026-02-superintending-ranks-pay/pages/2/

The chief superintendent scale

This is the senior superintending rank, paid on 4 points from the same circular as superintendents. Above it are the chief officer ranks, whose pay is set in a third circular.

The personal allowance taper

Income tax takes back the personal allowance at a pound for every two pounds of adjusted net income above one hundred thousand pounds. The police pension counts as a deduction in that test. At the lower chief superintendent points the pension keeps income under the line. At the upper points it does not, and part of the allowance is lost.

In the band where the allowance is shrinking, each extra pound of pay carries a much higher marginal tax rate than the advanced rate alone. That is why take-home rises only a little between the upper points.

Ways the result could differ

The table assumes basic pay is the officer's only income. Savings interest, dividends or rent would count towards the taper test too, and could move a lower point into it. Extra pension saving has the opposite effect. The methodology page sets out how the allowance is worked out, and the police pension here is 13.7% of pensionable pay.

Questions

Does a chief superintendent lose the personal allowance?

At the upper points, partly. The lower points stay under the taper threshold once the pension is deducted.

What is the highest chief superintendent take-home?

About £5,513.52 a month at the top point in 2026/27, on basic pay only.

Which circular covers chief superintendents?

The Police Negotiating Board for Scotland circular on superintending ranks pay, the same one that sets superintendent pay.