Superintendent pay Scotland 2026/27
- Tax year: 2026/27. Tax code: S1257L. Income tax nation: Scotland.
- Pension: Police Pension Scheme 2015, 13.7% of pensionable pay, taken before income tax. Student loan: none unless selected in the calculator.
- Full-time basic pay, for a full tax year. Money is rounded to the nearest penny.
Police Scotland superintendents are paid £89,569 to £105,632 in 2026/27, which leaves about £4,415.33 to £5,023.92 a month after deductions.
| Pay point | Salary | Pension contribution | Take-home a year | Take-home a month |
|---|---|---|---|---|
| 1 | £89,569 | £12,270.95 | £52,983.95 | £4,415.33 |
| 2 | £94,204 | £12,905.95 | £55,091.25 | £4,590.94 |
| 3 | £99,075 | £13,573.28 | £57,305.85 | £4,775.49 |
| 4 | £105,632 | £14,471.58 | £60,286.99 | £5,023.92 |
A separate circular
Superintendents and chief superintendents are the superintending ranks. Their pay is set in a different Police Negotiating Board circular from the one for constables to chief inspectors, and it has its own 4 points for this rank.
The advanced rate
Superintendent is the first police rank in Scotland where part of the salary is taxed at the advanced rate. That band sits between the higher rate and the top rate and exists only in Scotland. An officer on the same salary who lived in England would pay the higher rate on that slice instead, and the take-home pay calculator can show both results for comparison.
The steps between superintendent points are larger than on the federated scales. Even so, each step adds noticeably less to take-home than to gross pay, because most of the rise is taxed in the advanced band.
Pension and the personal allowance
The pension deduction stays at 13.7% of pensionable pay. It matters more at this level for another reason. The personal allowance starts to shrink once income passes one hundred thousand pounds, measured after the pension is taken off. Every superintendent point stays under that line, so the full allowance applies. The income tax rates page explains the allowance and the bands.
Questions
Why does a superintendent keep less of a pay rise?
Part of a superintendent's pay is taxed at the Scottish advanced rate, so each extra pound in that band loses more to tax than it would at the higher rate.
Does superintendent pay lose the personal allowance?
No, after the pension deduction, pay at every superintendent point is below the level where the allowance begins to taper.
What is superintendent take-home a month?
About £4,415.33 at the first point and £5,023.92 at the top point in 2026/27.