New NHS Pension Tiers and Contributions (Scotland)

New Pension Rate to be used from 1st October 2023 are as follows:

Scotland (TABLE 1)

Used in respect of members in pensionable employment on the last day of the previous scheme years and the first day of the current scheme year.

TierPensionable Pay used to determine contribution rate £Contribution rate (%)
1£0.00 to £13,3305.7%
2£13,331 to £23,8196.1%
3£23,820 to £28,1866.7%
4£28,187 to 35,3648.2%
5£35,365 to £35,5219.8%
6£35,522 to £37,08610.0%
7£37,087 to £45,07910.5%
8£45,080 to £48,78410.8%
9£48,785 to £68,22211.3%
10£68,223 and above13.7%

 

Scotland (TABLE 2)

This table will apply to any member who starts a new job or whose annual rate of pensionable pay changes during the current scheme year

TierPensionable Pay used to determine contribution rate £Contribution rate (%)
1£0.00 to £13,3305.7%
2£13,331 to £25,3676.1%
3£25,368 to £30,0186.7%
4£30,019 to £37,6638.2%
5£37,664 to £37,8309.8%
6£37,831 to £39,49710.0%
7£39,498 to £48,00910.5%
8£48,010 to £51,95410.8%
9£51,955 to £72,65611.3%
10£72,657 and above13.7%

 

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