The annual savings for fire and rescue authorities in England from reduced employer contributions will be 12.3 per cent. of pensionable pay for each employee who joins the new firefighters' pension scheme. The introduction of two-tier ill-health arrangements for members of the firefighters' pension scheme 1992 from April 2006 are estimated to save2 per cent. of pensionable pay. The estimated pensionable payroll is currently £910 million per annum.