Welcome to your July update for Tax Year 2025/2026. This update includes some new enhancements, and necessary legislation changes.
NHS Pension Scheme – Scotland
In July, SPPA announced that there had been an update to Table 2 employee contribution pay bandings, to be applied for 2025/2026. Click here to view the circular published by SPPA.
Employee NHS Pension Rates – Table 2
The changes announced only affects Table 2, which is used for new members or for members who have a change in actual pensionable pay during the current scheme year:
| Pensionable earnings band in 2025/2026 | Contribution percentage rate from 1 April 2025 |
| Up to £13,330 | 5.7% |
| £13,331 to £27,899 | 6.4% |
| £27,900 to £33,015 | 7.0% |
| £33,016 to £41,423 | 8.7% |
| £41,424 to £43,440 | 9.8% |
| £43,441 to £52,803 | 10.5% |
| £52,804 to £57,140 | 11.2% |
| £57,141 to £79,910 | 11.6% |
| £79,911 and above | 12.7% |
These rates are effective from 1st April 2025. Please refer to the SPPA circular for guidance on making retrospective changes to affected employees.
Staffology Migration Tool
Your July update also includes an exciting new feature – the Staffology Migration Tool. This tool allows you to seamlessly upgrade your Kashflow Payroll data to Staffology Payroll. See Staffology Migration Tool for more information.
Please Note: If you use NHS Pensions in Kashflow Payroll you will be unable to upgrade to Staffology Payroll.