Police Scotland sergeant pay 2026/27

Take-home pay a month

£3,095.00

£37,140.01 a year from a salary of £56,455.00

Your details

%

Percent of a full-time post

Where your salary goes
A year
Salary£56,455.00
Police Pension Scheme 2015 (13.7%)£7,734.34
Income tax£8,440.95
National Insurance£3,139.70
Take-home pay£37,140.01

How this was worked out
  1. Police Pension Scheme 2015: 13.7% of pensionable pay
  2. Salary: £56,455
  3. Pension (net pay): £56,455 × 13.7% = £7,734.34, 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: £48,720.66 − £12,579 = £36,141.66
  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: £5,049.66 × 42% = £2,120.86
  10. Income tax: £8,440.95
  11. National Insurance: (£50,270 − £12,570) × 8% = £3,016, plus (£56,455 − £50,270) × 2% = £123.70, total £3,139.70
  12. Take-home pay: £56,455 − £8,440.95 − £3,139.70 − £7,734.34 = £37,140.01

Sergeants in Police Scotland are paid from £56,455 to £61,036 in 2026/27. That works out at about £3,095 to £3,278.45 a month once the pension, Scottish income tax and National Insurance are taken off.

Police Scotland sergeant pay 2026/27 take-home pay in Scotland, 2026/27
Pay pointSalaryPension contributionTake-home a yearTake-home a month
1£56,455£7,734.34£37,140.01£3,095
2£57,637£7,896.27£37,708.01£3,142.33
3£59,312£8,125.74£38,512.92£3,209.41
4£61,036£8,361.93£39,341.37£3,278.45

Pay scale: www.gov.scot/publications/police-negotiating-board-scotland-circular-2026-01-federated-ranks-pay/pages/4/

A short scale above the constable maximum

The sergeant scale has 4 points. Its first point is higher than the top constable point, so promotion brings a rise straight away even for a constable who had already reached point 11.

The steps inside the sergeant scale are all smaller than the jump on promotion.

How a sergeant's pay is taxed

Every sergeant point has part of its pay in the Scottish higher rate band, at a rate well above the basic rate paid in England on the same salary. Every point is also over the National Insurance upper earnings limit, so the pay above that limit attracts only the lower additional rate of National Insurance.

The effect is that a sergeant keeps a smaller share of each pay rise than a constable on a lower point. As an illustration, a rise of one hundred pounds leaves a little less than fifty pounds in take-home once the pension, tax and National Insurance are paid.

The pension on a sergeant's salary

The Scottish scheme charges the same rate at every rank, so the contribution for a sergeant is 13.7% of pensionable pay. The pension and take-home calculator shows how a pension deduction taken before tax changes net pay on any salary.

Questions

How much more does a sergeant take home than a top-point constable?

The first sergeant point pays more than constable point 11, but part of the rise is taxed at the Scottish higher rate. Compare the first row here with the last row on the constable table for the exact difference.

Does a sergeant pay the advanced rate of Scottish tax?

No, once the pension is taken off, taxable pay at every sergeant point stays below the advanced rate threshold in 2026/27.

What is a sergeant's take-home each month?

About £3,095 at the first point and £3,278.45 at the top, for a full-time officer on basic pay.