IoM Pension Explorer — Public Sector & State Pension

Two separate pension obligations, two separate pots: the Civil Service/GUS pension (PSPA, paid from General Revenue) and the Manx State Pension (paid from the National Insurance Fund — a reserve that runs dry on current policy). Explore the combined scenario, or drill into either scheme's own numbers.
● IoM population scenario Drives the Public Sector tab and the Combined tab's PSPA side — same model as observatory.coalfinch.com's Demographics Explorer
ACTUARIAL ASSUMPTIONS (300/yr): The Government Actuary's (GAD) own principal-projection net migration assumption from the 2023-GD-0005 quinquennial review -- the same report the State Pension tab's NI Fund figures are built from. Lands at 87,163 by 2041 -- between Historical trend and Recent trend.
Combined (Gap)
Public Sector (PSPA)
State Pension
2024
Year
20182028203820482058
Historical data
20-year demand — expenditure vs income Check/uncheck items to build up each side — items in the same group add together
Expenditure
Income
Total Expenditure (target)
Total Income (selected)
Levers
State Pension age+0 yrs
Delays when people start drawing the State Pension — softens the near-term bulge as the 1990s finance-sector cohort crosses 65.
Public Sector Pension age+0 yrs
Same idea, for PSPA/Civil Service pensioners specifically — delays when they start drawing, softening near-term pensioner-count growth.
PSPA contribution rate+0 pts
How much more (or less) gets paid into the PSPA pension pot each year, on top of normal wage growth — e.g. a future pay deal that includes a higher pension contribution.
Benefit indexation (PSPA)2.0%/yr
How much PSPA pensions rise each year to keep pace with the cost of living. Currently assumed at 2%/yr (Hymans Robertson's long-term assumption) — drag higher to see what a more generous upgrade would cost.
Dept. cuts diverted to pensions0%
Cut non-protected departments' employee-cost budgets by this much, and redirect the saving to close the PSPA funding gap — shown as its own line in the chart above.
Tax increase diverted to pensions0%
Alternative to cuts — raise this much extra General Revenue (as a % of the whole department budget envelope) and redirect it to close the PSPA funding gap.
Protect Manx Care from cuts (42% of budget — health)
Protect Education from cuts (21% of budget)
Stress-test: NI Fund already exhausted (backstop active from FY2024-25, instead of the actual 2047-48)
Department budgets vs the gap
Year by year
Data Governance & Methodology
"State Pension payments" = Basic + Age Addition + Premium + new single-tier MSP + Pension Supplement, all combined (estimated split from FY2018-21 per-benefit actuals, applied to FY2021-25 aggregate NI-funded totals). Both expenditure items are gross liabilities (total benefits payable), not netted against contributions. On the income side: "Employee Contributions" and "Employer (Dept) Contributions" split PSPA's combined contribution total using the same real Unified Scheme 2011 employer-share ratio used on the Public Sector tab. "NI Contributions" is the real, GAD-sourced contributions figure from the same 2023-GD-0005 report the State Pension tab's own chart uses (interpolated between its published anchor years) — not modelled by this tab, borrowed from the real series. "Dept. cuts diverted to pensions" and "Tax increase diverted to pensions" are the revenue raised by those two levers, redirected here to close the PSPA gap (both are £0 unless their sliders are moved). "Funding the Gap (PSPA)" = PSPA gross minus PSPA's own contributions minus any diverted cuts/tax revenue (can be negative, i.e. a surplus, if diverted revenue plus contribution growth outpaces benefit growth). "Funding the Gap (State Pension)" = State Pension payments minus the real NI Contributions figure — this is the closest this tab comes to reproducing the real NI Fund's year-by-year draw-down, using this tab's own demographic-driven demand against GAD's own real income, so treat it as indicative rather than a substitute for the GAD-sourced chart on the State Pension tab. Check all seven income items and the total will exactly match total expenditure, by construction. The two thick reference lines are not part of either stack: "Total Expenditure (target)" is the true combined total regardless of which items are ticked; "Total Income (selected)" sums only whichever income items are currently checked, so it moves as you tick boxes and drag levers — the gap between the two lines is what's left to find.
Bars = FY2025-26 department employee-cost budgets (Pink Book 2025-26 Table 14B), grown at 3.0%/yr. Red segment = amount removed by the "Dept. cuts diverted to pensions" lever. Manx Care and Education are protected by default (63% of total department paybill between them) but their checkboxes in the levers panel can be unchecked to stress-test cutting them too.
"Top up from Reserves" (stat cards and table) = PSPA net deficit (gross minus contributions), plus the NI Fund backstop shortfall if that stress-test toggle is on — a narrower, backstop-gated figure than the chart's own "Funding the Gap" lines above, kept as-is for consistency with the levers and department-budget sections. "After levers" additionally nets off whatever the "Dept. cuts" and "Tax increase" levers are diverting. FY2024-25 figures are confirmed PSPA/NI Fund actuals; everything to the right compounds from sourced or clearly-flagged assumptions.
Sources & method: PSPA base (£143.3m gross / £95.2m contributions, FY2024-25) and demographic decomposition (2%/yr benefit indexation, 4%/yr salary growth — Hymans Robertson long-term assumptions per PSPA Board minutes 25 May 2020). Pensioner and active-member headcount growth comes directly from the population scenario selected at the top of the page (the same pyramid-driven GUS model used on the Public Sector tab) rather than a fixed historical CAGR — switch the scenario pill and this tab's PSPA figures move with it. State Pension core and Pension Supplement bases from LBB Table 6.8g/6.8h actuals FY2018-19 to FY2020-21 (retirement-family = 86.3% of total NI-funded benefits ex-COVID, applied to FY2024-25 aggregate £277.7m). The State Pension side's volume growth is locked to the "Actuarial Assumptions (300/yr)" population path regardless of which scenario pill is selected for PSPA — it deliberately does not follow Historical/Recent/Target, since GAD's own 300/yr migration assumption is what actually underlies the real State Pension tab's NI Fund figures, and letting this side swing with the PSPA scenario would mean silently second-guessing GAD's own number. Pension Supplement statutory phase-out: no awards to anyone reaching pension age after 5 January 2039 (gov.im); modelled here on its observed −3.6%/yr decline, a conservative proxy for the true post-2039 acceleration, independent of population scenario. Department budgets: Pink Book 2025-26 Table 14B. This is a scenario tool for exploring trade-offs, not a forecast — it uses a different, bottom-up parametrized model of the state pension than the Government Actuary's own published baseline shown on the State Pension tab; the two will not match line-for-line, by design.
Population by age — IoM Actuarial Assumptions
Under 45
45–64
65+
~2,300
Aged 55–64, approaching retirement
1.59:1
GUS active members per pensioner
£48m
Net PSPA cost to General Revenue
£143m
Total gross PSPA payments
PSPA pension cashflow, by funding source (£m) Driven by the population pyramid — active & pensioner headcounts scale with the IoM age profile, not a flat rate
Member contributions
Funded by Dept (employer)
PSEPR buffer drawdown
Funded by GRA (historic) / Funding gap (projected)
Gross payments (demand)
Data Governance & Methodology
Methodology — demographic model: gross payments and contributions are no longer two independently-fitted growth rates. Each is now (headcount from the population pyramid) × (price escalator). Pensioner headcount and active-member headcount for FY2025-26 onward scale directly off the same population-by-age model shown on the left — pensioners scale with the 65+ cohort, active members scale with the 20–64 working-age cohort — so if the pyramid shows the working-age pool flattening as the 45-64 wave ages through, active-member growth (and so contribution growth) flattens with it, rather than being assumed to escalate indefinitely. Price escalators are Hymans Robertson's long-term actuarial assumptions endorsed by the PSPA Board (25 May 2020): benefit indexation 2.0%/yr, salary growth 4.0%/yr. Base year FY2024-25 is confirmed from the PSPA Annual Report (gross £143.3m, contributions £95.2m, net £48.1m; active 10,854 / pensioners 6,835). Population held flat beyond 2051 (the model's last demographic snapshot) — years beyond that are a flatter, more conservative extension than a true bulge-driven scenario would show.

Population pyramid — no assumed mortality curve, no invented migration figure: the 2021 baseline (17 age bands, 0-4 through an open-ended 80+) is the real IoM Cabinet Office Census 2021 Table 2.1. Every 5-year step after that ages the pyramid forward using cohort transition rates derived empirically from the Island's own real census history — comparing the actual population in each age band at one census against the actual population one band older at the next census, across all four available censuses (1996, 2001, 2011, 2021; source: observatory.coalfinch.com's Demographics Explorer pipeline, itself sourced to IoM Cabinet Office Census Tables 2.1-2.3, 1996 Table 3, 2001 Table 6). Because a census snapshot can't separate "died" from "emigrated" from "never arrived," these rates are net of mortality and migration exactly as the Island experienced it over 1996-2021 — which is why no separate migration figure is layered on top (that would double-count it). New births per step are the average of the three most recent confirmed years (2022-2024: 580, 609, 574 — Population Report 2025), replacing what was previously a flat, undocumented guess. One data-quality note: the Demographics Explorer's percentage-based pyramid series and the Cabinet Office's absolute 2021 headcount table don't agree perfectly in level (a discrepancy of 15-20%+ in some bands, despite both citing the same ultimate census). This model resolves that by anchoring absolute headcounts to the Cabinet Office table (independently verified) while taking only the ratios between census years from the Demographics Explorer series — ratios are far more robust to a systematic scaling difference between two sources than absolute levels would be. Caveat: net migration in 2022-2024 ran above the 1996-2021 long-run average baked into these rates (548 → 600 → 651/yr, per Population Report 2025), so this model may understate near-term working-age growth if that recent trend continues. No official Isle of Man population projection exists to check this against — Statistics IoM's own 2025 report contains no projection or mortality table, and this is confirmed independently in the Demographics Explorer's own sourcing notes.

Switch scenarios above to see how migration changes this chart: the pills at the top of the page toggle between four migration paths run off this real cohort-transition model — the same one behind observatory.coalfinch.com's Demographics Explorer, plus one added specifically for this page. Historical trend (1996-2021 average rates, no migration adjustment) is the plainest: IoM's total population actually declines slightly, 84,069 → 80,764 by 2041, so active-member growth — and contribution growth — is fairly muted. Actuarial Assumptions (300/yr) reproduces the migration assumption baked into the State Pension tab's own GAD-sourced NI Fund projection (2023-GD-0005), so the two tabs can be compared on a common footing — GAD doesn't publish its own age breakdown, so the age distribution is this model's, not GAD's; lands at 87,163 by 2041. Recent trend (adding the confirmed 2022-2024 average net migration, 600/yr) lands at 93,558 by 2041 and independently matches the Government's own 2024 OAHN housing-need evidence base almost exactly. Target — "Our Island, Our Future" (2022) back-solves the migration rate behind the 100,000-by-2037 ambition and reaches 103,963 by 2041. Moving from Historical up through Target, active-member headcount and contributions grow progressively faster, and the funding gap on this chart closes faster too — but pensioner headcount grows faster as well, so the net effect on the gap is smaller than the contribution growth alone would suggest. None of the four is presented as "the" forecast; Actuarial Assumptions (300/yr) is the default shown on page load because it's the same migration assumption the real State Pension tab is built on, not because it's the most likely outcome.

Cash terms, not constant prices: every £m figure on this chart is in cash (nominal) terms — the year each pound is actually paid in — not deflated to a constant base year, same convention as the GAD's own State Pension figures on the other tab. So the upward slope you see is two effects stacked together: price (2%/yr benefit indexation, 4%/yr salary growth — both nominal, not real-terms) and volume (headcount, from the population pyramid).

Employer/member split — real or historically-derived only: years FY2018-19, FY2019-20, FY2021-22, FY2022-23 and FY2023-24 use the Isle of Man Government Unified Scheme 2011's own real employer/member contribution figures from its Annual Reports and Accounts (66.0-72.5% employer share; FY2018-19's 72.5% is shown as reported even though it's excluded from the forward-looking average as an outlier). Years without a sourced figure (FY2016-17, FY2017-18, FY2020-21, FY2024-25, and every projected year) use 66.2% employer share — the average of the three most recent real years (FY2021-22 to FY2023-24) — flagged as a historically-derived estimate, not an assumption invented for this chart. Unified is the largest of PSPA's five schemes but not the only one, and this ratio is applied to the whole PSPA-wide total since scheme-by-scheme splits for Teachers/Police/Judicial/Manual Workers aren't available. Red is "Funded by GRA" only for real historic years (FY2022-23 onward, when PSEPR ran dry) — for every projected year the same red segment is relabelled "Funding gap" because it hasn't actually been drawn from General Revenue yet, it's simply the calculated shortfall if nothing changes.
Population by age — IoM Actuarial Assumptions
Under 45
45–64
65+
£1,032m
NI Fund balance (start of yr)
£195m
Contributions received
£183m
Benefits paid (state pension)
2047-48
Projected exhaustion year
National Insurance Fund — contributions, benefits & fund balance (£m) GAD principal projection, 2022 quinquennial review
Contributions received
Funded by GRA (historic) / Funding gap (projected)
Benefits paid (demand)
Fund balance (start of yr)
Data Governance & Methodology
Source: Report by the UK Government Actuary on the operation of the Social Security Acts in the Isle of Man, 1 April 2017 – 31 March 2022 (GD 2023/0005, published April 2023) — the actual quinquennial actuarial review, not a policy options paper. Historical figures (2017-18 to 2021-22) are real outturn from the Isle of Man detailed Government accounts. Projected figures are the report's own "principal assumptions" projection (current benefit/contribution policy continuing, net inward migration 300/yr, 1.8% long-term real earnings growth), published at 2022-23, 2032-33, 2042-43 and 10-year intervals thereafter to 2082-83 — years between those anchor points are interpolated, not independently published. The Fund is shown reaching exactly zero at 2047-48 because the report states this explicitly in its narrative (paragraph 1.6), even though it isn't one of the tabulated anchor years. This is the "do nothing" baseline only — it assumes no changes to the Triple Lock, State Pension age, or contribution rates, and makes no allowance for any additional financing Treasury might introduce.

Contributions vs demand: the red "gap" bar is simply benefits minus contributions in the years that figure is positive — no assumption, just the two real/GAD-sourced series against each other. FY2020-21's real shortfall (£110.6m, mostly COVID-related supplementary payments) is the only historic year the red bar appears, shown as "Funded by GRA" since it's an actual recorded outturn; every year from FY2022-23 onward is shown as "Funding gap" since it's the report's own projection, not money that has actually moved yet. There is no employer/employee split shown here — unlike the PSPA scheme, no year-by-year sourced breakdown of National Insurance contribution receipts by payer was available, so none is invented.

Population panel: shown for demographic context only — it's switchable via the scenario pills at the top of the page (same real, census-derived model described on the Public Sector tab; defaults to Actuarial Assumptions (300/yr) on page load), but it does not feed into the figures on this chart. The GAD's own principal projection above already has its own built-in demographic assumption (net inward migration of 300/yr) — the "Actuarial Assumptions (300/yr)" pill reproduces that same 300/yr figure using this model's real 2024 migration shape, so you can see roughly what population path underlies the NI Fund numbers above (it lands at 87,163 by 2041, between "Historical trend" and "Recent trend"). GAD doesn't publish its own age breakdown, so this is this model's best reconstruction of GAD's assumption, not GAD's own age-banded data — the two aren't reconciled to each other and won't match exactly; see observatory.coalfinch.com's Demographics Explorer for the fuller scenario range.