For Employees who have been in the NHS Pension scheme prior to April 6th 2021:
1. The system will check the annual rate of pensionable pay for the tax year ending 2021/22
2. For full time employees, this will be obtained from the following:
Full Time Employees:
- Field 28 of the SD55 form (for England / Wales and Northern Ireland) or
- Field 19 of the NSR03 form (Scotland)
For full time employees, this will be obtained from the following:
Part Time Employees:
- Total of the Pensionable Pay | Employee column from SD55 form (for England / Wales and Northern Ireland schemes) or
- Total of Pensionable Pay | Employee column of the NSR03 for (for Scotland schemes)
- The figure from step 2 is checked against the new tiers and contribution rates
- The new Employee Basic Contribution rate will be set accordingly
Example Full Time Employee:
- For an existing full-time employee, field 28 of SD55 or Field 19 of NSR03 is checked
- The figure from step 1 (£39017.16) will be used to identify the Employee Basic Contribution rate
| Tier | Pensionable Pay used to determine contribution rate £ | Contribution rate (%) |
| 1 | £0.00 to £13,246.99 | 5.1% |
| 2 | £13,247.00 to £16,831.99 | 5.7% |
| 3 | £16,832.00 to £22,878.99 | 6.1% |
| 4 | £22,879.00 to £23,948.99 | 6.8% |
| 5 | £23,949.00 to £28,223.99 | 7.7% |
| 6 | £28,224.00 to £29,179.99 | 8.8% |
| 7 | £29,180.00 to £43,805.99 | 9.8% |
4. The Employee Basic Contribution Rate will be set to 9.8% automatically when finalising September payrun
Example Part Time Employee:
- Total of employee pensionable pay from table summarising payments from the SD55 or NSR03 is checked
- The figure from step 1 (£10428.60) will be used to identify the Employee Basic Contribution rate
Tier Pensionable Pay used to determine contribution rate £ Contribution rate (%) 1 £0.00 to £13,246.99 5.1% 2 £13,247.00 to £16,831.99 5.7% - The Employee Basic Contribution Rate will be set to 5.1 % automatically when finalising September payrun
