NHS Pension Scheme
We have updated the pension tiers for the NHS Pension Scheme for all regions for 2024/2025 in accordance with guidance received. Changes apply from 1st April 2024.
To view the NHS Pension Scheme tiers and rates in use, go to Employees | NHS Pension | NHS Pension Rates and choose the relevant date from the Reporting Year drop-down menu.
NHS Pension Scheme – England/Wales
We have implemented changes to the Employee contribution rates and tiers applicable from 1st April 2024 as per guidance from NHS Pension Scheme England & Wales.
Employee NHS Pension Rates
| Tier | Pensionable pay used to determine the contribution rate | Contribution Rate |
| 1 | £0.00 to £13259.99 | 5.20% |
| 2 | £13260.00 to £26831.99 | 6.50% |
| 3 | £26832.00 to £32691.99 | 8.30% |
| 4 | £32692.00 to £49078.99 | 9.80% |
| 5 | £49079.00 to £62924.99 | 10.70% |
| 6 | £62925.00 and above | 12.50% |
Employer NHS Pension Rate
The Employer NHS Pension Rate has increased in 2024/2025 to 23.7%. However, since the increase is funded centrally by NHS Pension Scheme, the rate remains at 14.38% in KashFlow Payroll.
NHS Pension Scheme – Scotland
We have implemented changes to the NHS Pension Scheme Scotland as per guidance from SPPA (Scottish Public Pension Agency).
We have made the following software amendments from 1st April 2024:
- Updates to employee Pension tiers and rates
- Increased employer pension rate
Employee NHS Pension Rates
The below values apply to Tables 1 and 2 from 1st April 2024:
| 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 | 6.10% |
| 3 | £25368.00 to £30018.00 | 6.70% |
| 4 | £30019.00 to £37663.00 | 8.20% |
| 5 | £37664.00 to £37830.00 | 9.80% |
| 6 | £37831.00 to £39497.00 | 10.00% |
| 7 | £39498.00 to £48009.00 | 10.50% |
| 8 | £48010.00 to £51954.00 | 10.80% |
| 9 | £51955.00 to £72656.00 | 11.30% |
| 11 | £72657.00 and above | 13.70% |
Employer NHS Pension Rate
The Employer NHS Pension Rate has increased in 2024/2025 to 22.5%.
NHS Pension Scheme – Northern Ireland
Employee NHS Pension Rates 2023/2024
We have updated the pension tiers for 2023/2024 following the changes announced recently by HSC Pension Scheme.
We have made the following amendments to tiers and rates:
| Tier | Pensionable pay used to determine the contribution rate | Contribution Rate |
| 1 | £0.00 to £13246.00 | 5.10% |
| 2 | £13247.00 to £17673.00 | 5.70% |
| 3 | £17674.00 to £24022.00 | 6.10% |
| 4 | £24023.00 to £25146.00 | 6.80% |
| 5 | £25147.00 to £29635.00 | 7.70% |
| 6 | £29636.00 to £30638.00 | 8.80% |
| 7 | £30639.00 to £45996.00 | 9.80% |
| 8 | £45997.00 to £51708.00 | 10.00% |
| 9 | £51709.00 to £58972.00 | 11.60% |
| 10 | £58973.00 to £75632.00 | 12.50% |
| 11 | £75633.00 and above | 13.50% |
Employee NHS Pension Rates 2024/2025
We have made the following amendments to tiers and rates, which will apply from 1 April 2024.
| Tier | Pensionable pay used to determine the contribution rate | Contribution Rate |
| 1 | £0.00 to £13259.00 | 5.20% |
| 2 | £13260.00 to £26831.00 | 6.50% |
| 3 | £26832.00 to £32691.00 | 8.30% |
| 4 | £32692.00 to £49078.00 | 9.80% |
| 5 | £49079.00 to £62924.00 | 10.70% |
| 6 | £62925.00 and above | 12.50% |
Employer NHS Pension Rate 2024/2025
The Employer NHS Pension Rate has increased in 2024/2025 to 23.2%.
End of Year Transfer
During the End of Year Transfer from 2023/2024 to 2024/2025, the software will:
- Apply NHS pension rates and tiers for the tax year 2024/2025
- Set Employee Basic Contribution Rate for 2024/25