X-Factor in military pay
X-Factor is a part of military pay that most people outside the forces have never heard of. This page explains what it is, how much it is worth in pounds at each rank, whether it is taxed or pensionable and who gets the full rate.
What X-Factor is
X-Factor is an addition to military pay that recognises the things service personnel face that civilians do not. It covers being liable to deploy anywhere at short notice, danger, separation from family, frequent moves, restrictions on personal freedom and long or irregular working hours. It is paid all the time, not only when deployed, and there is a single rate for most regulars, not a payment that varies with each posting.
How much it is worth
The full rate is 14.5% for most regular personnel. It is built into the published salaries, so the figure you see in the pay scales is already the total, not a basic salary that you then add 14.5% to. To find the X-Factor part, divide the published figure by 1.145. The table shows the effect at the first level of several ranks.
| Rank and level | Published pay | Base pay | X-Factor part |
|---|---|---|---|
| Private, first level | £27,282 | £23,827 | £3,455 |
| Corporal, first level | £40,989 | £35,798 | £5,191 |
| Sergeant, first level | £46,022 | £40,194 | £5,828 |
| Warrant Officer Class 1, first level | £64,704 | £56,510 | £8,194 |
| Second Lieutenant, first level | £35,925 | £31,376 | £4,549 |
| Major, first level | £68,624 | £59,934 | £8,690 |
So a Corporal on £40,989 has about £5,191 of X-Factor in that figure, on a base of about £35,798. It applies to basic pay only. Specialist supplements and allowances sit outside it.
Tax and pension
X-Factor is part of your salary, so Income Tax and National Insurance apply to it. It is also treated as pensionable pay in the armed forces pension, which means it increases the pension you build. Serving personnel pay no pension contributions, so the rate has no effect on what comes out of pay for it. Use the armed forces pension calculator to see the effect.
Who gets the full rate
- Regular personnel receive 14.5%.
- Reserves receive a reduced rate, reflecting their different commitment, and some forms of reserve service get none.
- Senior officers receive a reduced X-Factor on the highest ranks.
The pay review body reviews X-Factor every five years. The last review set the full rate at 14.5%, as the current Ministry of Defence guidance states. See the 2026 pay rise for the latest award and Army pay scales for the rank scales that include it.
Common questions
What percentage is X-Factor?
14.5% of base pay for most full-time regular personnel. It is included in the salaries you see in the pay scales.
How do I find the X-Factor part of my pay?
Divide the published pay figure by 1.145. The difference is the X-Factor.
Do reservists get X-Factor?
Yes, at a lower rate than regulars, reflecting their different commitment.
Is X-Factor taxed?
Yes. It is part of your salary, so Income Tax and National Insurance apply to it.
Is X-Factor pensionable?
Yes. It counts towards your armed forces pension.