Since 1 April 2024 the NHS employer pension contribution has been 23.7% of pensionable pay, or 23.78% with the administration levy, but NHS organisations pay 14.38% through payroll and the remaining 9.4% is paid centrally by NHS England.

If you work for the NHS in England or Wales, your employer pays into your pension on top of what you pay yourself, and the money is not taken from your wages. Most people only see their own deduction on a payslip, so the employer side is easy to miss. This page sets out what NHSBSA, the Scottish and Northern Irish scheme administrators and the NHS pension forms print, and what it means for you. Should your own position raise questions the NHS pages leave open, an FCA-authorised adviser can answer them free, and the form on this page sets the call in motion.

How much does the NHS pay into your pension as your employer?

The total employer cost printed on NHS Pensions' own opt-out form is a single figure. The form (SD502, version 24, print code 06/2025) tells members: "Your NHS employer also contributes 23.7% of your salary towards your pension." Your own share is set separately by the NHS pension contribution tiers.

The employer does not always pay that whole amount itself. For 2026/27, NHSBSA's employer rates page says the health department (DHSC) has confirmed that the transitional approach, used since 2019/20, carries on, and that payroll should apply an employer rate of 14.38%. NHSBSA collects only that from NHS organisations, while "central payments will be made by NHS England for the remaining 9.4%". The 2025/26 page gives the same 14.38% and 9.4%.

The two figures fit together. NHSBSA's page for 2024/25, the year the higher rate began, says: "This means that from 1 April 2024 an employer rate of 23.7% (23.78% inclusive of the administration charge) will apply." It continues: "However, the NHS Business Services Authority will continue to only collect 14.38% from employers under their normal monthly payment process to the NHS Pension Scheme." NHS Employers, which speaks for NHS employers, gives the split directly: "Employers are responsible for paying 14.38 per cent of contributions, the remaining 9.4 per cent is funded centrally." So 23.7% is the full employer contribution, your employer's payroll pays 14.38% of it, and the rest is paid centrally on the employer's behalf.

Who pays the central part: the rates by type of employer

NHSBSA tells employers to have payroll apply 14.38%. Organisations that are invoiced separately also receive an invoice, and part of the remainder is paid centrally. These are the 2026/27 figures as NHSBSA prints them:

Type of employerPayroll rate or invoicePaid centrally
NHS organisations14.38% through payroll9.4%, by NHS England
Local authorities (including county councils) and Ministry of Defence, People, Pay and Pensions Agency2.5% invoiced6.9%, by DHSC
University medical schools2.26% invoiced7.14%, by DHSC
DHSC arm's-length bodies9.4% invoiced—

For the first row the page says employers "should carry on paying pension payments as normal". If you work for a local authority, a medical school or another body that is not an NHS organisation but is in the scheme, your payroll team can tell you which row applies to your post.

Do the employer rates differ outside England?

NHSBSA runs NHS Pensions, which covers the 2015 NHS Pension Scheme for England and Wales. Scotland and Northern Ireland each have a separate scheme and a separate employer rate, so the figures above do not apply there.

  • Scotland. The Scottish Public Pensions Agency's NHS circular 2026/03, dated 9 March 2026, states: "Employer contribution rate from 1 April 2026 is 22.5%."
  • Northern Ireland. The HSC Pension Service says: "Your employer contributes an amount equal to 23.2% of your pensionable pay." (HSC Pension Service, read 27 October 2026.)
  • Wales. NHSBSA's 2015 Members Guide covers the scheme "for England and Wales", so the NHSBSA figures above relate to that scheme. Whether the central payment reaches a particular Welsh employer in the same way is a point for its payroll team, or for an adviser to explain on the call-back.

How the schemes differ in other ways is covered in the Scotland and Wales comparison.

What the employer's payment means for you

The members guide puts the principle in one line: the cost of the scheme "is shared between members and employers", and the employer side is what is left after your own contribution.

For most members, the practical answer is that nothing changes at your end. Your own contribution is set by the pay tier, and the auto enrolment and salary sacrifice page shows how it leaves your pay before tax. The employer rate is a separate matter between your employer, NHSBSA and, for the central part, NHS England or DHSC.

The NHS pension is not paid out of an invested pot. NHSBSA's members guide says contributions from members and employers "are paid to the Exchequer, which meets the cost of Scheme benefits", and describes the benefits as guaranteed by the government. In other words, the employer rate pays for the cost of the scheme, but the pension you earn each year is a fraction of your own pensionable earnings, set by the scheme's build up rate. How that works is set out in estimating your NHS pension.

Employer percentages and member tiers are only part of the picture, so a short call with an FCA-authorised adviser, booked via the enquiry form here, can put your own numbers in context. MoneyHelper also gives free guidance, and NHS Pensions can confirm your own record.

Where the employer's money does matter is when you leave. If you claim a refund, NHSBSA's Leaving Early guide says, "your own pension contributions will be refunded, but not your employer's". The opt-out page covers when that is possible, and whether the NHS pension is worth it weighs the employer's share against what you pay.

Employer contributions to the NHS pension: your questions

Can I see what my employer pays?

Your payroll team can say which employer rate applies to your post, and NHS Pensions holds your record.

Where do I work out the employer's figure for my own pay?

NHSBSA prints the employer rate as a percentage of pay, and your own contribution follows the member tiers. To estimate the pension you could build, see the NHS pension calculator page.

Does the rate change each year?

The full rate is set by a scheme valuation. NHS Employers says 23.7% has applied since 1 April 2024, up from 20.6% between 1 April 2019 and 31 March 2024, and that the 2024 valuation "will determine the employer contribution rate for four years from 1 April 2027". NHSBSA's 2025/26 and 2026/27 pages carry the same 14.38% and 9.4% split.

Is the employer rate the same for every member?

The rates NHSBSA prints differ by type of employer, as the table above shows, but not by member tier.

What is the administration levy?

NHS Employers says: "Employers are required to pay a scheme administration levy, in addition to the employer contribution rate, to cover the cost of the scheme administration." It is collected with the normal employer contributions, which is why the full figure can appear as 23.78%.

To see how the employer's money sits with your other pensions, an adviser can look at the lot in a single call: the enquiry form here sets that up, free of charge.

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