NHS & HSC pension schemes · 2026/27 · all four nations
NHS pension contributions
What comes off your pay for the pension, and on what. Three separate schemes cover the four nations, and they do not agree — Scotland runs nine tiers where England and Wales run six, and Northern Ireland charges more than England on bands that are identical to the pound. Every rate below is the published one, not a derived one.
- England & Wales, 2026/27 5.2% – 12.5% 6 tiers — the rate is set by what you earn
- Charged on All of it The whole of pensionable pay, not the slice above a threshold
- Scotland 9 tiers And two tables — most members are assessed on last year’s pay
The one thing most people get wrong
The rate is charged on the whole of your pensionable pay, not on the part above a threshold. Income tax and National Insurance work the other way round — each rate applies only to the slice of income inside its own band — and it is natural to assume the pension does the same. It does not.
Regulation 30(3) of the 2015 Regulations sets one rate, chosen by the band your earnings fall into, and charges it on the earnings. So crossing a threshold by a single pound moves your whole salary up a tier. That is a real cliff in the scheme rather than a rounding artefact, and it is why a pay rise can occasionally leave someone slightly worse off in the month it lands.
NHS pension contribution rates 2026/27
NHS Pension Scheme (England and Wales)
All members. Regulation 30(3) sets the table for members under paragraph 2 of Schedule 11 and 30(3A) sets one for members under paragraph 2A or 3 — and the two tables are IDENTICAL. Unlike Scotland, England and Wales use the same bands for continuing members and for those whose pay changed during the year; only the earnings assessed differ.
| Pensionable earnings | Contribution rate |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 to £28,854 | 6.5% |
| £28,855 to £35,155 | 8.3% |
| £35,156 to £52,778 | 9.8% |
| £52,779 to £67,668 | 10.7% |
| £67,669 and above | 12.5% |
Assessed on the previous scheme year’s pensionable earnings. Charged on the whole of pensionable pay.
NHS Pension Scheme (Scotland) — Table 1, continuing members
Members in pensionable employment on the last day of the previous scheme year and the first day of the current one. Their rate is assessed on the pensionable earnings they actually received in 2025/26 — not on what they earn now (circular 2026/03, paragraph 2.2).
| Pensionable earnings | Contribution rate |
|---|---|
| Up to £13,330 | 5.7% |
| £13,331 to £27,940 | 6.4% |
| £27,941 to £33,062 | 7.0% |
| £33,063 to £41,482 | 8.7% |
| £41,483 to £43,502 | 9.8% |
| £43,503 to £52,879 | 10.5% |
| £52,880 to £57,223 | 11.2% |
| £57,224 to £80,025 | 11.6% |
| £80,026 and above | 12.7% |
Assessed on the previous scheme year’s pensionable earnings. Charged on the whole of pensionable pay.
NHS Pension Scheme (Scotland) — Table 2, members whose pay changed
Any member who starts a new job, or whose annual rate of pensionable pay changes during the current scheme year. Their earnings are annualised to a full year and assessed against this table (circular 2026/03, paragraphs 2.3 and 2.4).
| Pensionable earnings | Contribution rate |
|---|---|
| Up to £13,330 | 5.7% |
| £13,331 to £28,987 | 6.4% |
| £28,988 to £34,302 | 7.0% |
| £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% |
Assessed on the current year’s pensionable earnings. Charged on the whole of pensionable pay.
HSC Pension Scheme (Northern Ireland)
All members. HSC Pension Service: "The rules in respect of tiered contributions apply to all members of the HSC Pension Scheme." Practitioners pay on total annual practitioner pensionable earnings and are not modelled here.
| Pensionable earnings | 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% |
Assessed on the current year’s pensionable earnings. Charged on the whole of pensionable pay.
What changed on 1 April 2026
These are the changes to the NHS pension contribution tables this year. No rate changed in any of the three schemes. What moved were the earnings bands: the pay at which each rate starts is higher than last year, by a different amount in each scheme and for a different reason.
Your tier is set by your employer from your own pensionable pay, so these tables alone do not tell you whether yours changed. The rules on which year’s pay counts are under each scheme’s table above.
NHS Pension Scheme (England and Wales)
No rate changed. Four of the six bands rose by 3.8%, the Consumer Prices Index for September 2025, as regulation 30(7) requires each year; the top of the lowest band and the start of the second are fixed by name and did not move. The bands rise a second time only when the Agenda for Change award is higher than CPI. This year's 3.3% award was not, so 3.8% is the whole change for 2026/27.
“Because the 2026/27 Agenda for Change pay award (3.3 per cent) is lower than the CPI from September 2025 (3.8 per cent), there will be no further amendment to the member contribution pensionable pay thresholds in 2026/27.”
| Rate | 2025/26 | 2026/27 | Band starts |
|---|---|---|---|
| 5.2% | Up to £13,259 | Up to £13,259 | — |
| 6.5% | £13,260 to £27,797 | £13,260 to £28,854 | No change |
| 8.3% | £27,798 to £33,868 | £28,855 to £35,155 | £1,057 higher (3.8%) |
| 9.8% | £33,869 to £50,845 | £35,156 to £52,778 | £1,287 higher (3.8%) |
| 10.7% | £50,846 to £65,190 | £52,779 to £67,668 | £1,933 higher (3.8%) |
| 12.5% | £65,191 and above | £67,669 and above | £2,478 higher (3.8%) |
NHS Pension Scheme (Scotland) — Table 1, continuing members
No rate changed. Scotland raises its bands by the average Agenda for Change pay award, not by prices. Table 1 rose by 4.4%: the 2025/26 award, once the inflation guarantee added 0.15% to it.
“The average AfC pay award for 2025-26 is therefore now 4.4%.”
| Rate | 2025/26 | 2026/27 | Band starts |
|---|---|---|---|
| 5.7% | Up to £13,330 | Up to £13,330 | — |
| 6.4% | £13,331 to £26,762 | £13,331 to £27,940 | No change |
| 7.0% | £26,763 to £31,669 | £27,941 to £33,062 | £1,178 higher (4.4%) |
| 8.7% | £31,670 to £39,734 | £33,063 to £41,482 | £1,393 higher (4.4%) |
| 9.8% | £39,735 to £41,669 | £41,483 to £43,502 | £1,748 higher (4.4%) |
| 10.5% | £41,670 to £50,650 | £43,503 to £52,879 | £1,833 higher (4.4%) |
| 11.2% | £50,651 to £54,811 | £52,880 to £57,223 | £2,229 higher (4.4%) |
| 11.6% | £54,812 to £76,652 | £57,224 to £80,025 | £2,412 higher (4.4%) |
| 12.7% | £76,653 and above | £80,026 and above | £3,373 higher (4.4%) |
NHS Pension Scheme (Scotland) — Table 2, members whose pay changed
No rate changed. Table 2 is this year's Table 1 raised again by the 3.75% award for 2026/27. Last year's Table 2 was built on the 4.25% award, before the inflation guarantee lifted it to 4.4%, so this year's Table 2 moved by a little more than 3.75%.
“This is to ensure that the majority of members are not moved into a higher contribution tier because of the pay award.”
| Rate | 2025/26 | 2026/27 | Band starts |
|---|---|---|---|
| 5.7% | Up to £13,330 | Up to £13,330 | — |
| 6.4% | £13,331 to £27,899 | £13,331 to £28,987 | No change |
| 7.0% | £27,900 to £33,015 | £28,988 to £34,302 | £1,088 higher (3.9%) |
| 8.7% | £33,016 to £41,423 | £34,303 to £43,038 | £1,287 higher (3.9%) |
| 9.8% | £41,424 to £43,440 | £43,039 to £45,134 | £1,615 higher (3.9%) |
| 10.5% | £43,441 to £52,803 | £45,135 to £54,862 | £1,694 higher (3.9%) |
| 11.2% | £52,804 to £57,140 | £54,863 to £59,369 | £2,059 higher (3.9%) |
| 11.6% | £57,141 to £79,910 | £59,370 to £83,026 | £2,229 higher (3.9%) |
| 12.7% | £79,911 and above | £83,027 and above | £3,116 higher (3.9%) |
HSC Pension Scheme (Northern Ireland)
No rate changed. The four upper bands rose by 3.8%, September 2025 CPI, under Northern Ireland's own regulation 30(7) — the same new figures as England and Wales, to the pound. The HSC Pension Service says they could move again if the 2026/27 award is well above 3.8%.
“These figures may be subject to change if the AfC pay award for 2026/27 significantly exceeds 3.8%.”
| Rate | 2025/26 | 2026/27 | Band starts |
|---|---|---|---|
| 5.2% | Up to £13,259 | Up to £13,259 | — |
| 6.7% | £13,260 to £27,797 | £13,260 to £28,854 | No change |
| 8.5% | £27,798 to £33,868 | £28,855 to £35,155 | £1,057 higher (3.8%) |
| 10.0% | £33,869 to £50,845 | £35,156 to £52,778 | £1,287 higher (3.8%) |
| 10.9% | £50,846 to £65,190 | £52,779 to £67,668 | £1,933 higher (3.8%) |
| 12.7% | £65,191 and above | £67,669 and above | £2,478 higher (3.8%) |
Northern Ireland charges more on identical bands
The HSC scheme uses the same six pensionable salary ranges as England and Wales — the same figures, to the pound — and charges a higher rate in every tier but the first. Two identical tables with different percentages is exactly the case where reading the wrong nation’s column produces a number that looks entirely plausible and no arithmetic check will catch.
| Pensionable earnings | England & Wales | Northern Ireland |
|---|---|---|
| Up to £13,259 | 5.2% | 5.2% |
| £13,260 to £28,854 | 6.5% | 6.7% higher |
| £28,855 to £35,155 | 8.3% | 8.5% higher |
| £35,156 to £52,778 | 9.8% | 10.0% higher |
| £52,779 to £67,668 | 10.7% | 10.9% higher |
| £67,669 and above | 12.5% | 12.7% higher |
Scotland publishes two tables, and the difference matters
Circular 2026/03 sets out two. If you were in pensionable employment on the last day of the previous scheme year and the first day of this one, your rate is assessed on the pensionable earnings you actually received in 2025/26 — not on what you earn now. Anyone who started a new job, or whose annual rate of pensionable pay changed during the year, is annualised and assessed against the second, wider table instead.
This is the detail a calculator is most likely to get wrong. Ask a Scottish member what they earn today, read it off the current-year table, and a great many of them land in the wrong tier. Both tables are published above, with the rule each one applies to.
What counts as pensionable pay
Not the same as gross pay. Unsocial hours payments are pensionable and count towards contractual maternity pay (paragraph 2.14), and high cost area supplements are pensionable too (4.2). Overtime generally is not. Contributions are taken under a net-pay arrangement, which means they come out before income tax is worked out — so they reduce your taxable pay, but they do not reduce National Insurance. Your payslip will show the pension line separately from tax and NI.
For what this actually leaves you with, the NHS take-home pay calculator applies these same tables alongside income tax and National Insurance for your nation and band. This page is the reference; that page is the arithmetic.
Questions people ask
How much NHS pension do I pay?
It depends on your pensionable pay. In England and Wales in 2026/27 the rate runs from 5.2% on pay up to £13,259 to 12.5% on pay of £67,669 or more, and it is charged on the whole of your pensionable pay. Scotland and Northern Ireland publish their own tables, shown above.
Are unsocial hours and London weighting pensionable?
Yes. Each nation’s Section 2 makes unsocial hours payments pensionable, and paragraph 4.2 does the same for London weighting.
Can I reduce or pause my NHS pension contributions?
You cannot choose a lower rate: it is set by the tier your pensionable pay falls in, so it changes only when your pay moves you into another tier. Leaving the scheme stops contributions, and stops your pension building up. Whether that suits anyone is a question for your employer’s pensions team or a regulated adviser; this site does not advise on it.
How do I find out my NHS pension contributions?
Your payslip shows the pension deduction on its own line, sometimes labelled superannuation. The tables above give every tier’s rate for each nation.
Assumptions behind these figures
- Tax year 2026/27, rates in force from 1 April 2026.
- The 2025/26 tables appear only in the section on what changed. They are not in force and nothing on this site applies them.
- Member contributions only. Employer contributions are not a deduction from your pay and are not shown.
- Officer members. Practitioners and non-GP providers are assessed on total annual practitioner earnings and are not modelled here.
- Rates and thresholds are transcribed from the published tables, never calculated from a percentage.
What this page does not do
- It does not estimate what your pension will be worth — no projections, no annual allowance, no lump sums, no early retirement, no McCloud remedy.
- It does not tell you whether to join, leave, or opt out of the scheme, or whether any option suits you. Those are regulated financial advice and this site does not give it.
- It is not a statement of your entitlement. Your employer determines your pensionable pay and your tier.
These are published rates, reproduced with their sources. They are not personal financial advice and are not a substitute for it. For a decision about your pension, speak to a regulated adviser or to your employer’s pensions team; for what the scheme guarantees you, the scheme administrator is the authority.
Sources for the contribution rates 8 documents · last checked Verified
- The National Health Service Pension Scheme Regulations 2015, regulation 30 — Members' contributions: employees The National Archives (legislation.gov.uk) ·2026-27 · Effective · checked · independently checked Also relied on: NHS Pension Scheme member contributions — member contribution rates from 1 April 2026 Verified
- NHS Circular: NHS Pension Scheme (Scotland) 2026/03 — Employee contribution tier bandings from 1 April 2026 Scottish Public Pensions Agency ·2026-27 · Effective · checked · independently checked Verified
- NHS Circular: NHS Pension Scheme (Scotland) 2026/03 — Employee contribution tier bandings from 1 April 2026 Scottish Public Pensions Agency ·2026-27 · Effective · checked · independently checked Verified
- Membership, Contributions & Pay — HSC Pension Scheme Contribution Rates from 1 April 2026 HSC Pension Service, Department of Health (Northern Ireland) ·2026-27 · Effective · checked · independently checked Verified
- The National Health Service Pension Scheme Regulations 2015, regulation 30 — the tables for scheme years 2025/26 to 2027/28, paragraphs (3) and (3A) The National Archives (legislation.gov.uk) ·2025-26 · Effective · checked · independently checked Also relied on: NHS Pension Scheme member contributions — comparison of the 2025/26 and 2026/27 member contribution rate tables Verified
- NHS Circular: NHS Pension Schemes 2025/07 — Employee contribution tiers 2025-26 (Table 1) Scottish Public Pensions Agency ·2025-26 · Effective · checked · independently checked Verified
- NHS Circular: NHS Pension Schemes 2025/07 — Employee contribution tiers 2025-26 (Table 2) Scottish Public Pensions Agency ·2025-26 · Effective · checked · independently checked Verified
- The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015, regulation 30 — the tables for scheme years 2025/26 to 2027/28, paragraphs (3) and (3A) The National Archives (legislation.gov.uk) ·2025-26 · Effective · checked · independently checked Also relied on: AFC February 2026 Pay Award — HSC Pension Scheme, Table 2: contribution tiers from 01 April 2025, increased by 3.6% in line with the 25/26 pay award Verified
How we know what the rate is charged on The wording that settles it, for each scheme
- NHS Pension Scheme (England and Wales) The National Health Service Pension Scheme Regulations 2015, regulation 30. Paragraph (2): a member "must make contributions to this scheme … (a) in respect of M's pensionable earnings; (b) at M's contribution rate for the scheme year in question." Paragraph (3): "M's contribution rate … is the percentage specified in column 2 of the following table in respect of the corresponding pensionable earnings band specified in column 1 into which M's pensionable earnings fall." One rate, set by the band the pay falls into, charged on the pensionable earnings — not a rate per slice.
- NHS Pension Scheme (Scotland) — Table 1, continuing members Circular 2026/03 paragraph 2.1: "Members' actual pensionable earnings should be used to assign the contribution tier instead of whole-time equivalent earnings." The earnings assign a tier and the tier carries one percentage rate — the same structure as regulation 30 of the England and Wales Regulations, which states it explicitly. Paragraph 2.4: the full year's earnings "are then used to see if those earnings fall into a different band and therefore a different percentage rate should apply."
- NHS Pension Scheme (Scotland) — Table 2, members whose pay changed Circular 2026/03 paragraph 2.1: "Members' actual pensionable earnings should be used to assign the contribution tier instead of whole-time equivalent earnings." The earnings assign a tier and the tier carries one percentage rate — the same structure as regulation 30 of the England and Wales Regulations, which states it explicitly. Paragraph 2.4: the full year's earnings "are then used to see if those earnings fall into a different band and therefore a different percentage rate should apply."
- HSC Pension Scheme (Northern Ireland) HSC Pension Service: "As a Scheme member you pay a contribution towards your pension based upon your pensionable pay", against a table of "Pensionable salary ranges" each carrying one "Contribution rate". One rate per range, charged on the pensionable pay — the same structure as regulation 30(2)-(3) of the England and Wales Regulations, which states it explicitly, and as SPPA circular 2026/03. The HSC scheme is governed by its own regulations 30(7) and 31(11) of the HSC Pension Scheme Regulations (NI) 2015.