NHS Pension Tiers
There are various rates for employee contributions. The rate is set by the annual whole time pensionable salary for the employee in the previous year:-
| England / Wales NHS Pension Tiers | |
| Annual Pensionable pay (full time equivalent) | Contribution rate from April 2015 |
| Up to £15,431.99 | 5% |
| £15,432 to £21,477.99 | 5.6% |
| £21,478 to £26,823.99 | 7.1% |
| £26,824 to £47,845.99 | 9.3% |
| £47,846 to £70,630.99 | 12.5% |
| £70,631 to £111,376.99 | 13.5% |
| Over £111,377 | 14.5% |
| Scotland NHS Pension Tiers | |
| Annual Pensionable pay (full time equivalent) | Contribution rate from April 2015 |
| Up to £15,828 | 5.2% |
| £15,829 to £21,601.99 | 5.8% |
| £21,602 to £27,089.99 | 7.3% |
| £27,090 to £49,967.99 | 9.5% |
| £49,968 to £71,337.99 | 12.7% |
| £71,338 to £111,376.99 | 13.7% |
| Over £111,377 | 14.7% |
| Northern Ireland NHS Pension Tiers | |
| Annual Pensionable pay (full time equivalent) | Contribution rate from April 2015 |
| Up to £15,431.99 | 5% |
| £15,432 to £21,477.99 | 5.6% |
| £21,478 to £26,823.99 | 7.1% |
| £26,824 to £47,845.99 | 9.3% |
| £47,846 to £70,630.99 | 12.5% |
| £70,631 to £111,376.99 | 13.5% |
| Over £111,377 | 14.5% |
Calculating the Annual Pensionable Pay for the previous year may prove to be difficult for many employers.
The Pension Agency have published an instruction leaflet to all practice managers to assist with this calculation.
The NHS Pension Agency publishes a fact-sheet each year which specifies the Tiered Contributions for that year.
This can be downloaded in pdf format from their website www.nhsbsa.nhs.uk
