NHS Pension Scheme
We have updated the pension tiers for the NHS Pension Scheme for all regions for 2025/2026 in accordance with guidance received. Changes apply from 1st April 2025.
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 tiers applicable from 1st April 2025 as per guidance from NHS Pension Scheme.
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 £27288.99 | 6.50% |
| 3 | £27289.00 to £33247.99 | 8.30% |
| 4 | £33248.00 to £49913.99 | 9.80% |
| 5 | £49914.00 to £63994.99 | 10.70% |
| 6 | £63995.00 and above | 12.50% |
Employer NHS Pension Rate
The Employer NHS Pension Rate remails at 23.7% in 2025/2026. 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 Employee tiers applicable from 1st April 2025 as per guidance from SPPA (Scottish Public Pension Agency).
Employee NHS Pension Rates
The below values apply to Tables 1 and 2 from 1st April 2025:
| 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% |
Employer NHS Pension Rate
The Employer NHS Pension Rate remains at 22.5% in 2025/2026.
NHS Pension Scheme – Northern Ireland
Employee NHS Pension Rates 2025/2026
We have implemented changes to the Employee tiers applicable from 1st April 2025 as per guidance from 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 £13259.00 | 5.20% |
| 2 | £13260.00 to £26831.00 | 6.70% |
| 3 | £26832.00 to £32691.00 | 8.50% |
| 4 | £32692.00 to £49078.00 | 10.00% |
| 5 | £49079.00 to £62924.00 | 10.90% |
| 6 | £62925.00 and above | 12.70% |
Employer NHS Pension Rate 2024/2025
The Employer NHS Pension Rate remains at 23.2% in 2025/2026.
Member contributions – reduced pay
All NHS regions have recently undergone consultation to consider how member contributions should be calculated where members receive less than full pay, for example, due to maternity leave or sickness absence. It is the intention that members who are in receipt of reduced pay will have their member contribution rate calculated on their actual annual pay, rather than what they would have been earning had they continued to receive full pay.
Currently, members continue to pay the same contribution rate when pay is reduced based on what they would have earned had they continued to receive full pay. The NHS Pension Scheme proposes to change this calculation, and the member will pay the contribution rate based on their actual annual pay, and will therefore include the reduced pay to determine the contribution rate to use.
Since Kashflow Payroll currently does not assess a members contribution rate during payroll calculation, the rate will not automatically change when pay is reduced. You will therefore need to assess the contribution rate for employees on reduced pay and adjust the rate accordingly. Please refer to scheme guidance for further information.
End of Year Transfer
During the End of Year Transfer from 2024/2025 to 2025/2026, the software will:
- Apply NHS pension rates and tiers for the tax year 2025/2026
- Set Employee Basic Contribution Rate for 2025/26
