NHS Pension Contribution Rates 2026/27: All Tiers

Your NHS pension contribution depends on where you live, how much you earn from the NHS and how many hours you work. This page sets out the 2026/27 rates for England and Wales, Scotland and Northern Ireland, explains how your tier is decided, and shows what the contribution really costs you after tax relief.

NHS pension contribution tiers 2026/27: England and Wales

These are the rates NHSBSA and NHS Employers publish for the NHS Pension Scheme in England and Wales from 1 April 2026. They are the same tiers our calculators use.

Sources: NHSBSA cost of being in the scheme and NHS Employers member contributions.

NHS Pension Scheme (Scotland) tiers 2026/27

Scotland's scheme has its own, more detailed structure. The Scottish Public Pensions Agency's circular 2026/03 (9 March 2026) sets two tables. Table 1 applies to members in pensionable employment on the last day of the previous scheme year and the first day of the current one, assessed on the previous scheme year's earnings. Table 2 applies to anyone who starts a new job or whose annual rate of pensionable pay changes during the scheme year. The circular says actual pensionable earnings, annualised if the member did not work a full year, are used instead of whole-time equivalent earnings.

Source: NHS Circular 2026/03, SPPA. The circular says there is no change to the percentage rates. Also see our NHS Scotland pension differences guide.

HSC Pension Scheme (Northern Ireland) tiers 2026/27

HSC Pensions publishes six tiers for 2026/27 on the same pay bands as England and Wales but with higher rates in the upper tiers, and uses actual pensionable pay.

Source: HSC Pensions: membership contributions pay. HSC Pensions notes the figures may change if the 2026/27 Agenda for Change pay award significantly exceeds 3.8%, so check the current table. See NHS pension in Northern Ireland: key differences. The Wales scheme follows England: see NHS Wales pension differences.

How your tier is decided

NHSBSA says your contribution is a percentage of your pensionable pay and depends on your actual annual pensionable pay, which decides the tier. It also says that if a pay rise takes you into the next pay range you move to the higher rate from the next contribution period. The rate for the tier applies to all your pensionable pay, which creates a boundary effect.

Part-time pay and whole-time equivalent (WTE)

Because tiers use actual pay, working part time often puts you in a lower tier than the full-time salary would. For example, a Band 6 starting at £39,959 full time sits in the 9.8% tier, and contributes £3,915.98 a year. At 0.6 of full-time, actual pay is about £23,975, which is in the 6.5% tier and contributes £1,558.38 a year. A lower contribution also means you build less pension, because pension is built from your actual pay.

NHSBSA also says that from 1 April 2025 any additional hours up to your whole-time equivalent are automatically pensionable for part-time NHS staff, so extra shifts up to full time now count. See part-time NHS pension explained.

Tax relief: what a contribution really costs you

NHS pension contributions come out of your pay before income tax, so a basic-rate taxpayer saves 20p of tax on each £1 and a higher-rate taxpayer 40p. National Insurance is still charged on the full amount. Take-home cost of the contribution at five pay levels (England income tax, standard tax code, 2026/27), from the same engine as our NHS Pay Calculator:

NHSBSA notes the lowest tier already accounts for members who may not earn enough to benefit from tax relief.

Contribution examples by Agenda for Change band (England and Wales)

Using the 2026/27 pay points from NHS Employers' pay scales and the England and Wales tiers above. Starting and top pay for each band, before any HCAS or other pay.

Band 2 is a single pay point. For the take-home effect at your own pay, use the NHS Pay Calculator, and see our Agenda for Change pay scales 2026/27.

What the employer pays

NHSBSA's employer contribution page for 2026/27 says payroll providers apply an employer rate of 14.38%, NHSBSA collects 14.38%, and NHS England covers a further 9.4% centrally, a total of 23.78%. DHSC has confirmed the transitional approach used since 2019/20 continues in 2026/27. This is paid on top of your salary and never appears as pay. See the NHSBSA page. The same rates do not apply to every kind of employer: NHSBSA lists different invoiced rates for some, such as local authorities.

Can I pay less?

There is no 50/50 or reduced-contribution section in the NHS Pension Scheme as far as NHSBSA's pages show. Your options, and what each costs you, are in Can I pay less into the NHS pension? If you are weighing opting out, the opt-out calculator shows what you would gain and give up.