In 2026/27 the NHS pension rates in England and Wales are 5.2% to 12.5%, with your tier chosen by actual pensionable pay, not full-time salary.
Every member of the NHS Pension Scheme pays a percentage of pensionable pay each month, and the percentage depends on the tier that pay falls into. The NHS Business Services Authority (NHSBSA), which runs the scheme in England and Wales, publishes the tiers. This page sets out the tiers for 2026/27, how a tier is chosen for part-time staff and for people whose pay changes, what the employer puts in, what the contributions build, and where Scotland and Northern Ireland differ. If you are weighing your rate against savings held outside the NHS, an FCA-authorised adviser can phone you back free of charge once you have sent the short form on this page.
NHS Pension Scheme contribution tiers for 2026/27
There is one table of member rates for the whole scheme, and NHSBSA's employer guidance repeats the same figures. The rates apply from 1 April 2026; the earlier-year column comes from the same page.
| Actual annual pensionable pay, from 1 April 2026 | Contribution rate | The same tier from 1 April 2025 |
|---|---|---|
| Up to £13,259 | 5.2% | Up to £13,259 |
| £13,260 to £28,854 | 6.5% | £13,260 to £27,797 |
| £28,855 to £35,155 | 8.3% | £27,798 to £33,868 |
| £35,156 to £52,778 | 9.8% | £33,869 to £50,845 |
| £52,779 to £67,668 | 10.7% | £50,846 to £65,190 |
| £67,669 and above | 12.5% | £65,191 and above |
Source: NHSBSA, Cost of being in the Scheme, read 20 October 2026.
The percentages are the same as last year. What moved is the pay at which each tier starts. According to NHSBSA, the Department of Health and Social Care (DHSC) has confirmed the pay ranges "will be automatically reviewed each year on 1 April", based on the rise in the Consumer Price Index (CPI) except for the lowest tier, and the 2026 tiers were updated to reflect CPI because the Agenda for Change pay award for England was lower than CPI. With that pay award taking effect on 1 April 2026, some members may move to a lower rate, and some to a higher one if the increase takes them into the next range. Earlier years are on the same page, so a figure remembered from 2024 or before may no longer be right.
The lowest tier is treated differently from the rest: it "already accounts for members who may not earn enough to benefit from tax relief on their pension contributions", which is why the CPI review leaves it alone.
How your tier is set
Your actual pay, not a full-time equivalent
NHSBSA's cost page says contributions "are based on your actual annual pensionable pay". For a part-time worker that means the tier follows what you are really paid, not the full-time pay for your grade. This is a change made in 2022: the payroll requirements written for it describe a move "to using actual annual rates of earnings instead of whole time equivalent", with the first phase in force on 1 October 2022.
The 2015 members guide that the same cost page links to, dated May 2024, still says rates "are set against nationally agreed full time pay rates". The two cannot both describe how a part-timer is banded today. The cost page is the one that sets out the 2026/27 rates and says actual pay, and your payroll team can confirm how yours is worked out.
When a pay rise changes your rate
NHSBSA's employer guidance says an increase in actual annual pensionable pay "may push them into the next pay range", and if so the member pays the revised rate "for all of their pensionable pay". So the tiers are not slices of pay taxed at different rates, as with income tax; one rate covers all of your pensionable pay. Some members may instead move to a lower rate from 1 April 2026, and any overpaid contributions must be returned.
Doctors, dentists and others paid on a different basis
Staff in employed (officer) posts are banded by their own pay. A practitioner already pays on "total annual practitioner pensionable pay", and someone who also holds an officer post has the two calculated separately, so the same person can pay two different rates. Your employer or the scheme can explain how the rules apply to GP, locum and non-GP provider income.
What counts as pensionable pay
The tier only works if you know which pay it is measured on. NHSBSA's employer hub says pensionable earnings include salary, wages and fees, and exclude bonuses, payments to cover expenses, payments for overtime in excess of full-time equivalent hours and non-consolidated pay awards or increases. For GPs, non-GP providers and dental practitioners, non-NHS income is excluded.
For part-time staff, DHSC changed the 2015 Scheme rules on 1 April 2025 to make it clear that additional hours up to whole time equivalent are automatically pensionable, while hours above whole time equivalent stay non-pensionable for part-time and full-time staff alike. Some part-time members worked extra hours between April 2015 and March 2024 that were not treated as pensionable. Employers must write to those affected and offer the option to pay the difference in contributions, with a final closing date for elections of 1 July 2026. Anyone who thinks they are affected and has not heard should contact their employer.
Your payslip shows the pay your employer treats as pensionable. A payroll team can say whether a particular allowance counts, and anything that depends on your own pay history is a question for the person who holds your record.
The employer's 14.38% and the central payment
Your tier decides only your own share. NHSBSA's page on employer rates for 2026/27 says DHSC has confirmed that the transitional approach in place since 2019/20 "will continue in 2026/27", and that employers should keep applying an employer contribution rate of 14.38%. For NHS organisations, NHSBSA "will continue to only collect 14.38% from employers", and "central payments will be made by NHS England for the remaining 9.4%". Bodies that are invoiced separately, such as local authorities, university medical schools and DHSC arm's-length bodies, have their own central-payment and invoice percentages on the same page. More on the employer side is on how much the NHS pays into your pension.
The 2015 members guide describes the pot behind these payments as an unfunded promise: the scheme "does not have an invested pension fund as per private sector pensions", and contributions from members and employers "are paid to the Exchequer, which meets the cost of Scheme benefits". The benefits side is covered in estimating what you will get.
What the contributions build: 2015 scheme and the older sections
Since 1 April 2022 every active member, whatever their age, has been in the 2015 Scheme; the 1995/2008 Scheme closed on 31 March 2022, and all pension built up from 1 April 2022 is in the 2015 Scheme. So the contributions in the table above buy 2015 Scheme pension, and the older sections matter for what was built before then.
- 2015 Scheme. The 2015 members guide, for England and Wales, says the build-up rate is 1/54th, so you earn a pension each year of 1/54th of your pensionable earnings. Its worked example is £18,000 earning £333 for the year, rounded down for illustration.
- 1995 Section (before April 2022). For employed staff, the 1995/2008 guide describes a pension of 1/80th of the best of the last three years' pensionable pay for each year of membership, and a lump sum of 3 x pension.
- 2008 Section (before April 2022). For employed staff, 1/60th of reckonable pay for each year, with an option to exchange part of the pension for cash; some members may have a compulsory amount of lump sum. Practitioners built pension in both sections on a percentage of uprated earnings instead.
The 1995/2008 guide, dated May 2024, also prints a contribution range of 5% to 14.5%. That is not the 2026/27 table, which NHSBSA's cost page gives for all members. Which section you are in is explained in which NHS pension scheme am I in, and the final-salary style used in the older sections is described in final salary pensions. Whether the scheme is good value is a separate question, taken up in is the NHS pension worth it.
Tax relief, salary sacrifice and the annual allowance
The 2015 guide says pension contributions "are taken from your pay before tax so you receive tax relief on any amount you pay", which can reduce the net amount you pay depending on your contribution rate, earnings level and personal rate of tax. How relief works in general, including for Scottish taxpayers, is in what pension tax relief is and how it works.
Salary sacrifice is a different matter. The employer hub says member contributions to the main scheme "cannot be paid by salary sacrifice". The 2015 guide also warns that other salary sacrifice arrangements, such as childcare vouchers or lease cars, which reduce gross pensionable earnings, reduce the pension built up that year. Whether your own scheme enrolment is automatic is on auto-enrolment and salary sacrifice in the NHS pension, and leaving the scheme is covered in opting out of the NHS pension.
Higher earners may find their pension growth interacts with the annual allowance. That rule is not covered here; see the pension annual allowance and how it applies to NHS pension growth.
Scotland and Northern Ireland
The NHSBSA figures above are for the NHS Pension Scheme in England and Wales, as its 2015 guide describes. Scotland and Northern Ireland run their own schemes with their own tables. How the Scottish scheme differs goes further.
Scotland
The Scottish Public Pensions Agency (SPPA) issued NHS Pension Scheme (Scotland) circular 2026/03 on 9 March 2026. It has nine rates, from 5.7% to 12.7%, and says there is no change to the percentage rates. Two tables of pay bands apply. Table 1 is for members in pensionable employment on the last day of the previous scheme year and the first day of the current one, whose rate is assessed using actual pensionable earnings received during the previous scheme year. Table 2 applies to anyone who starts a new job or whose annual rate of pensionable pay changes during the current scheme year.
| Contribution rate | Table 1 band (continuing members) | Table 2 band (new job or pay change) |
|---|---|---|
| 5.7% | Up to £13,330 | Up to £13,330 |
| 6.4% | £13,331 to £27,940 | £13,331 to £28,987 |
| 7.0% | £27,941 to £33,062 | £28,988 to £34,302 |
| 8.7% | £33,063 to £41,482 | £34,303 to £43,038 |
| 9.8% | £41,483 to £43,502 | £43,039 to £45,134 |
| 10.5% | £43,503 to £52,879 | £45,135 to £54,862 |
| 11.2% | £52,880 to £57,223 | £54,863 to £59,369 |
| 11.6% | £57,224 to £80,025 | £59,370 to £83,026 |
| 12.7% | £80,026 and above | £83,027 and above |
Source: SPPA, NHS Pension Scheme (Scotland) circular 2026/03, 9 March 2026 (PDF).
As in England, actual pensionable earnings, not whole-time equivalent earnings, set the tier, and part-time staff are no longer banded on whole-time pay. Earnings from concurrent part-time posts with the same employer are added together, while posts with different employers are not currently combined. The circular's self-assessment form for salaried GPs gives the employer contribution rate from 1 April 2026 as 22.5%.
Northern Ireland
The HSC Pension Service, run by the Business Services Organisation, publishes six rates that use the same pay bands as the England and Wales table but different percentages. The banding "is updated in line with CPI from 1 April", and the service warns the figures "may be subject to change if the AfC pay award for 2026/27 significantly exceeds 3.8%".
| Pensionable salary range from 1 April 2026 | HSC contribution rate |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 to £28,854 | 6.7% |
| £28,855 to £35,155 | 8.5% |
| £35,156 to £52,778 | 10.0% |
| £52,779 to £67,668 | 10.9% |
| £67,669 and above | 12.7% |
Source: HSC Pension Service, Membership, Contributions & Pay, read 20 October 2026. The same page says the employer contributes an amount equal to 23.2% of pensionable pay.
NHS pension rates: common questions
How much is NHS pension contribution for band 5 or band 6?
Pay bands under Agenda for Change are not the same as contribution tiers, and the scheme does not set rates by band. The tier follows your actual annual pensionable pay from the table above, so two people on the same band can pay different rates if one works part-time.
Are NHS pension contributions paid before tax?
Yes. The 2015 members guide says they are taken from pay before tax, so tax relief is given on what you pay. Your payslip shows the deduction.
Can I pay my NHS pension through salary sacrifice?
No. NHSBSA's employer guidance says member contributions to the main scheme cannot be paid that way.
Does working part-time put me on a lower NHS tier?
It can. Since the tier is read from what you actually earn, someone on reduced hours is measured on their reduced pay, which may fall below a tier boundary that full-time pay for the same post would cross.
What is the maximum NHS pension contribution?
For 2026/27 the top tier in England and Wales is 12.5% of pensionable pay, in Scotland 12.7% and in Northern Ireland 12.7%, from the tables above. Paying more than your tier rate, through added pension or AVCs, is covered in topping up an NHS pension.
Do I need a calculator to work out my rate?
Usually not: once you know your pensionable pay, the table gives the rate. A calculator helps more with what the contributions build; see the NHS pension calculator guide.
Who can confirm your tier, and wider help
Your payroll team or NHSBSA can say which tier you are in today. MoneyHelper offers free, impartial information, and the scheme itself can answer questions about your own record. How these deductions sit alongside the State Pension and any other pensions you hold is a broader matter; an FCA-authorised adviser will go over it with you by phone, without charge, after you request a call via the form on this page. The wider picture is in how the NHS Pension Scheme works, and the same question for other schemes is answered in civil service pension rates, Local Government Pension Scheme contribution rates and Teachers' Pension rates.
Sources
- NHSBSA, Cost of being in the Scheme, read 20 October 2026
- NHSBSA, Pay and contributions (employer hub), read 20 October 2026
- NHSBSA, NHS Pension Scheme employer contribution rates 2026/27, read 20 October 2026
- NHSBSA, 2015 Members Guide (V13, May 2024)
- NHSBSA, 1995-2008 Members Guide (V25, May 2024)
- NHSBSA, Member contribution changes: October 2022 requirements (v6.1, November 2023)
- SPPA, NHS Pension Scheme (Scotland) circular 2026/03, 9 March 2026
- HSC Pension Service, Membership, Contributions & Pay, read 20 October 2026