Northern Ireland’s Department for Communities has made the Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2026, due to take effect from 6 April 2026. It aligns NI practice with Great Britain’s companion instrument laid on 5 March by the Department for Work and Pensions. (consult.nia-yourassembly.org.uk)

In plain terms, the Order updates the “earnings factors” used in legacy state and workplace pension calculations so historic pay records don’t fall behind today’s earnings. It matters chiefly for inherited additional State Pension (the old SERPS/S2P system) and for Guaranteed Minimum Pensions (GMPs) linked to pre‑1997 contracted‑out service. (legislation.gov.uk)

This isn’t a change to the new State Pension. Additional State Pension stopped building on 5 April 2016, but the figures behind it still need an annual uplift for people who can inherit it under the old rules. That’s what this Order ensures in Northern Ireland. (legislation.gov.uk)

The technical bit sits in a Schedule that lists percentage uplifts by tax year. Those uplifts are applied when administrators calculate inherited additional State Pension or GMP‑related amounts, keeping past earnings aligned with current earnings measures. Previous NI Orders show the same approach year‑on‑year. (legislation.gov.uk)

One detail that trips people up: rounding. For additional State Pension calculations, any pence are rounded in the way the Order sets out; GMP calculations are treated differently, with no such rounding required because of section 23(2) of the Social Security Contributions and Benefits (NI) Act 1992. That treatment is unchanged from prior years. (legislation.gov.uk)

Divorce cases are also in scope. From the 2000‑01 tax year onwards, the Order’s percentages are used when revaluing state scheme pension debits and credits created by pension sharing orders-so family lawyers and administrators handling NI cases should ensure their systems pick up the 2026 figures from April. (legislation.gov.uk)

For employers and trustees with members in Belfast, Derry or Newry, the practical ask is straightforward: check that your administrators have loaded the NI Order, not just the GB instrument, and that GMP and inherited additional State Pension calculations dated on or after 6 April 2026 reflect the updated schedule. The GB order coming into force the same day is your cross‑check that UK‑wide parameters move together. (statutoryinstruments.parliament.uk)

Don’t mix this up with the separate revaluation applied to public service career‑average schemes (the Treasury/DfE/DHSC sphere). That process runs off a different legal power and timetable; ministers flagged those 2026 scheme revaluations in recent statements. This NI Order is about social security earnings factors used for SERPS/S2P and GMPs, not CARE benefits. (hansard.parliament.uk)

Individuals generally don’t need to do anything. If you’re dealing with a bereavement case under the old State Pension or querying a GMP figure with a scheme, administrators will apply the uplift automatically in calculations from 6 April. If you’re mid‑way through a divorce where state scheme debits/credits apply, ask your adviser to confirm the 2026 factors are being used. (legislation.gov.uk)