Welcome to your October update for Tax Year 2024/2025. This update of the software includes some new enhancements, and necessary legislative changes. These notes provide information on improvements to the software.
NHS Pension Scheme – Scotland
We have implemented changes to the Scotland contribution rates and tiers (Table 1 and Table 2) applicable from 1st October 2024, as per guidance from SPPA (Scottish Public Pension Agency)
Employee NHS Pension Rates – Table 1
Used for members in pensionable employment on the last day of the previous scheme year and the first day of the current scheme year
| Tier | Pensionable pay used to determine the contribution rate | Contribution Rate |
| 1 | £0.00 to £13330.00 | 5.70% |
| 2 | £13331.00 to £25367.00 | 6.40% |
| 3 | £25368.00 to £30018.00 | 7.00% |
| 4 | £30019.00 to £37663.00 | 8.70% |
| 5 | £37664.00 to £39497.00 | 9.80% |
| 6 | £39498.00 to £48009.00 | 10.50% |
| 7 | £48010.00 to £51954.00 | 11.20% |
| 8 | £51955.00 to £72656.00 | 11.60% |
| 9 | £72657.00 and above | 12.70% |
Employee NHS Pension Rates – Table 2
Used for new members or for members who have a change in actual pensionable pay during the current scheme year
| Tier | Pensionable pay used to determine the contribution rate | Contribution Rate |
| 1 | £0.00 to £13330.00 | 5.70% |
| 2 | £13331.00 to £26762.00 | 6.40% |
| 3 | £26763.00 to £31669.00 | 7.00% |
| 4 | £31670.00 to £39734.00 | 8.70% |
| 5 | £39735.00 to £41669.00 | 9.80% |
| 6 | £41670.00 to £50650.00 | 10.50% |
| 7 | £50651.00 to £54811.00 | 11.20% |
| 8 | £54812.00 to £76652.00 | 11.60% |
| 9 | £76653.00 and above | 12.70% |
These rates will automatically be applied to employees from 1st October 2024.