---
title: "The Social Security Revaluation of Earnings Factors Order 2026"
id: 26101ea0-fbbd-4f5f-af92-ae933d221a14
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/212
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/26101ea0-fbbd-4f5f-af92-ae933d221a14
language: en
in_force_from: 2026-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/212/data.xml
read_on: 2026-11-10
sha256: 77ecf7767232a43b8d7454127499c7b5f7889ca5c70401ddaa708b224e1f14fc
provisions: 5
---

# The Social Security Revaluation of Earnings Factors Order 2026

## Title and introductory text {#prelims}

2026 No. 212
SOCIAL SECURITY
The Social Security Revaluation of Earnings Factors Order 2026
Made
3rd March 2026
Laid before Parliament
5th March 2026
Coming into force
6th April 2026
In accordance with section 148(2) of the Social Security Administration Act 1992, the Secretary of State has reviewed the general level of earnings obtaining in Great Britain.
The Secretary of State has concluded, having regard to earlier orders made under section 148 of that Act, that earnings factors for the relevant tax years have not, during the period taken into account for that review, maintained their value in relation to the general level of earnings.
Accordingly, the Secretary of State makes this Order in exercise of the powers conferred by sections 148(3) and (4) and 189(4) and (5) of that Act.

## 1 Citation, commencement and extent {#article-1}

(1) This Order may be cited as the Social Security Revaluation of Earnings Factors Order 2026 and comes into force on 6th April 2026.
(2) This Order extends to England and Wales and Scotland.

## 2 Revaluation of earnings factors {#article-2}

Earnings factors for the tax years specified in the Schedule in so far as they are relevant—
(a) to the calculation of—
(i) the additional pension in the rate of any long-term benefit, or
(ii) any guaranteed minimum pension, or
(b) to any other calculation required under Part 3 of the Pension Schemes Act 1993 (schemes that were contracted-out etc. and effects on members’ state scheme rights) (including that Part as modified by or under any other enactment),
are directed to be increased by the percentage of their amount shown opposite those tax years in that Schedule.

## 3 Rounding of fractional amounts {#article-3}

Where any earnings factor relevant to the calculation specified in article 2(a)(i), as increased in accordance with this Order, would not but for this article be expressed as a whole number of pounds, it is to be so expressed by rounding down any fraction of a pound less than one half and rounding up any other fraction of a pound.

## Schedule Percentage increase of earnings factors for specified tax years {#schedule}

Article 2
Tax year | Percentage increase
1978-1979 | 1231.1
1979-1980 | 1074.8
1980-1981 | 881.5
1981-1982 | 722.0
1982-1983 | 646.6
1983-1984 | 593.2
1984-1985 | 541.9
1985-1986 | 502.1
1986-1987 | 452.9
1987-1988 | 414.8
1988-1989 | 373.6
1989-1990 | 327.4
1990-1991 | 298.4
1991-1992 | 261.8
1992-1993 | 239.7
1993-1994 | 223.6
1994-1995 | 213.8
1995-1996 | 200.6
1996-1997 | 192.4
1997-1998 | 178.5
1998-1999 | 166.2
1999-2000 | 155.5
2000-2001 | 140.4
2001-2002 | 131.1
2002-2003 | 121.6
2003-2004 | 113.9
2004-2005 | 106.1
2005-2006 | 97.9
2006-2007 | 91.4
2007-2008 | 83.9
2008-2009 | 76.5
2009-2010 | 71.2
2010-2011 | 69.2
2011-2012 | 65.3
2012-2013 | 62.4
2013-2014 | 59.6
2014-2015 | 58.1
2015-2016 | 55.8
2016-2017 | 52.7
2017-2018 | 48.9
2018-2019 | 44.5
2019-2020 | 40.6
2020-2021 | 35.2
2021-2022 | 31.8
2022-2023 | 26.1
2023-2024 | 17.8
2024-2025 | 9.5
2025-2026 | 4.8