NHS Pension Contribution Rates 2026/27
In England and Wales you pay 5.2% to 12.5% of your pensionable pay into the NHS pension, set by which of six tiers your actual yearly pay falls in, and your employer adds 23.7%. It comes off before tax, so a Band 5 nurse's £221.84 a month costs them £177.47. Scotland and Northern Ireland have their own rates.
England and Wales: NHS Pension Scheme
From 1 April 2026, on actual annual pensionable pay. The band column shows where full-time basic pay lands; London weighting and unsocial hours can push you into the next tier.
| Pensionable pay | You pay | Full-time bands in this tier |
|---|---|---|
| Up to £13,259 | 5.2% | - |
| £13,260 to £28,854 | 6.5% | Band 2, Band 3, Band 4 (entry) |
| £28,855 to £35,155 | 8.3% | Band 4 (top), Band 5 (entry, middle) |
| £35,156 to £52,778 | 9.8% | Band 5 (top), Band 6, Band 7 (entry, middle) |
| £52,779 to £67,668 | 10.7% | Band 7 (top), Band 8a, Band 8b (entry) |
| £67,669 and above | 12.5% | Band 8b (middle, top), Band 8c, Band 8d, Band 9 |
Scotland: SPPA, nine tiers
For a new job or pay change this year (SPPA Table 2). If you were in the scheme across the year end, your rate is set by last year's actual earnings against lower bands (Table 1), which gives the same tier if your pay only rose with the award. Employers pay 22.5%.
| Up to £13,330 | 5.7% |
| £13,331 to £28,987 | 6.4% |
| £28,988 to £34,302 | 7% |
| £34,303 to £43,038 | 8.7% |
| £43,039 to £45,134 | 9.8% |
| £45,135 to £54,862 | 10.5% |
| £54,863 to £59,369 | 11.2% |
| £59,370 to £83,026 | 11.6% |
| £83,027 and above | 12.7% |
Northern Ireland: HSC Pension Scheme
Same thresholds as England, higher rates above the first tier. Employers pay 23.2%.
| Up to £13,259 | 5.2% (E&W 5.2%) |
| £13,260 to £28,854 | 6.7% (E&W 6.5%) |
| £28,855 to £35,155 | 8.5% (E&W 8.3%) |
| £35,156 to £52,778 | 10% (E&W 9.8%) |
| £52,779 to £67,668 | 10.9% (E&W 10.7%) |
| £67,669 and above | 12.7% (E&W 12.5%) |
How your rate is worked out
One rate on all your pay.The tiers aren't like tax bands. If your pensionable pay is in the 8.3% tier, you pay 8.3% on every pound of it, which is why a pay rise that crosses a threshold can take a noticeable bite out of the rise.
Actual pay, not full-time pay. The rate is set by your actual annual pensionable pay, so part-timers are placed by what they earn. If your pay goes up during the year into a higher tier, the higher rate applies to all your pensionable pay from 1 April.
What counts as pensionable.Basic pay, London weighting and unsocial hours payments count. Overtime beyond full-time hours, bonuses and expenses don't. Salary sacrifice comes off before your pension is worked out, so it lowers your pensionable pay and the pension you build up.
The tiers move each April. The thresholds rise with inflation (CPI) every year, except the lowest tier, which stays at £13,259 because members earning that little may not get tax relief. For 2026/27, inflation was higher than England's pay award, so the thresholds rose more than pay did, and nobody should move up a tier from the award alone.
What it really costs after tax relief
Contributions are taken before tax is worked out, so you get tax relief at your top rate automatically. At the bottom of Band 5 the payslip shows £221.84 a month for the pension, but take home is only £177.47 lower than it would be without it. At the top of Band 8a, where some pay is taxed at 40%, £577.35 a month costs £346.41. The pension doesn't reduce National Insurance.
What you build up
In the 2015 scheme, each year you build up a pension of 1/54th of that year's pensionable earnings, whatever your contribution tier. At the bottom of Band 5 that's about £594 a year of pension for each year worked; at the top of 8a, about £1,199. Each year's slice is then increased every April by the Treasury's inflation figure plus 1.5% until you retire or leave. You can take it in full at your normal pension age, which is your State Pension age or 65 if that's later. (Scotland and Northern Ireland run their own schemes, so check SPPA or the HSC Pension Service for their details.)
Thinking of leaving the scheme? Read is the NHS pension worth it and opting out first, and use the calculator's pension switch to see the real difference to your pay.
NHS pension questions
Between 5.2% and 12.5% of your pensionable pay in England and Wales, depending on which tier your actual yearly pensionable pay falls in. One rate applies to all of your pay. Scotland and Northern Ireland have their own tiers.
Sources (checked 18 October 2026)
- NHS Pension Scheme member contributions (NHS Employers)
- Cost of being in the Scheme (NHS Business Services Authority)
- Pay and contributions (NHS Business Services Authority)
- What is salary sacrifice? (KA-04372) (NHS Business Services Authority)
- NHS Pension Scheme 2015 Members Guide (version 13, May 2024) (NHS Business Services Authority)
- Member contributions (NHS Pension Scheme (Scotland)) (Scottish Public Pensions Agency)
- Proposed changes to the NHS Pension Scheme (Scotland), consultation 2026 (Scottish Public Pensions Agency)
- Membership, Contributions & Pay (HSC Pension Service)
- NHS Terms and Conditions of Service Handbook (version 63) (NHS Employers)