The following applies to:
- Normal Staff – paid for a single post – Employee type 1
- Doctor – Assistant/Retainer (Practice is pension provider) – Employee type 5
If an employee has been added to the NHS Pension Scheme post April 6thst 2023, the Employee Basic Contribution rate will be set as follows:
- The system will check the employees what the employee’s monthly salary is set to
- The system will multiply this figure by 12
- The figure in step 2 is checked against the new tiers and contribution rates
- The new Employee Basic Contribution rate will be set accordingly
Example
- New employee is set up and monthly salary is set to £2,000
- £2,000 * 12 = £24,000
- The amount of £24,000 is checked against the new tiers using Table 2
| Tier | Pensionable Pay used to determine contribution rate £ | Contribution rate (%) |
| 1 | £0.00 to £13,330 | 5.7% |
| 2 | £13,331 to £25,367 | 6.1% |
| 3 | £25,368 to £30,018 | 6.7% |
| 4 | £30,019 to £37,663 | 8.2% |
| 5 | £37,664 to £37,830 | 9.8% |
| 6 | £37,831 to £39,497 | 10.0% |
| 7 | £39,498 to £48,009 | 10.5% |
| 8 | £48,010 to £51,954 | 10.8% |
| 9 | £51,955 to £72,656 | 11.3% |
| 10 | £72,657 and above | 13.7% |
- The Employee Basic Contribution rate is set to 6.1%
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- Staff with more than one post – Employee type 2
If an employee has been added to the NHS Pension Scheme post April 6thst 2022, the Employee Basic Contribution rate will be set as follows:
- The system will add together the salary for all posts
- This amount is multiplied by 12
- The figure in step 2 is checked against the new tiers and contribution rates
- The new Employee Basic Contribution rate will be set accordingly
Example
Employee is set up and has 2 posts
Post 1 – Salary = £500
Post 2 – Salary = £750
- The system will add together the two salary amounts (£500 + 750) = £1250
- This amount is multiplied by 12 (1250 * 12) = £15,000
- The amount of £15,000 is checked against the new tiers using Table 2
| Tier | Pensionable Pay used to determine contribution rate £ | Contribution rate (%) |
| 1 | £0.00 to £13,330 | 5.7% |
| 2 | £13,331 to £25,367 | 6.1% |
| 3 | £25,368 to £30,018 | 6.7% |
| 4 | £30,019 to £37,663 | 8.2% |
| 5 | £37,664 to £37,830 | 9.8% |
| 6 | £37,831 to £39,497 | 10.0% |
| 7 | £39,498 to £48,009 | 10.5% |
| 8 | £48,010 to £51,954 | 10.8% |
| 9 | £51,955 to £72,656 | 11.3% |
| 10 | £72,657 and above | 13.7% |
4. The Employee Basic Contribution rate is set to 6.1%%