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NHS Pension Scheme contribution rates backdated to 1 April 2013

Details of NHSPS contribution rates for GPs and practice staff

The NHS Pension Scheme (NHSPS) is for England and Wales. Very similar schemes operate in Scotland and Northern Ireland: the NHS Superannuation Scheme and the HSC Superannuation Scheme respectively.

  • Interim annual NHS pensionable earnings bands from 1 April to 30 June 2013 were superceded on 1 July 2013 by new bands with higher thresholds, backdated to 1 April 2013.
  • The GP (employee) contributions table below also applies practice staff new starters who joined on or after 1 April 2013.
  • For practice staff employed by the same employer on 31 March 2013 and on 1 April 2013, different employee annual NHS  pensionable earnings bands apply.

England and Wales nhsbsa.nhs.uk/pensions or 01253 774774
Scotland sppa.gov.uk or 01896 893100
Northern Ireland dhsspsni.gov.uk or 028 7131 9111

NHSPS sections

  • 1995 Section for those who joined before 1 April 2008

  • 2008 Section for those joined on or after 1 April 2008.

NHS Pension Choice

If you are in the 1995 Section (normal retirement age 60) you can opt to transfer to the 2008 Section (normal retirement age 65). Click here for details.

1995 Section and 2008 Section contribution rates

  • Members' (employee) contribution rates for both sections are currently 5%, 6.5%, 8%, 8.9%, 9.9% or 10.9%. The rate that applies to you depends on your total annual NHS-pensionable earnings - see below.

  • The employer's contribution rate is 14% of your total annual NHS-pensionable earnings.

  • 1995 Section terms apply to you if you retired from the NHS (including 24-hour retirement) on or before 31 March 2008.

  • 1995 Section terms also apply to you if you are a deferred member who left the NHS on or before the above date and have not rejoined the NHS.

 NHSPS contributions from 1 April 2013

GPs' (employee) contributions
Annual NHS pensionable earnings* Contribution rate** 
(based on total NHS pensionable earnings)
Up to £15,431
5%
£15,432 to £21,387 5.3%
£21,388 to £26,823                                  
6.8%
£26,824 to £49,472
9%
£49,473 to £70,630
11.3%
£70,631 to £111,376
12.3%
£111,377 and over
13.3%

* These annual pensionable earnings also apply to practice staff who are new starters on or after 1 April 2013.

**Apart from earnings from GPs' hospital posts (eg clinical assistant) which will be allocated their own contribution tier.

NHSPS contributions for practice staff with same employer on 31 March and 1 April 2013*

Employee  contributions 
Annual NHS pensionable earnings Contribution rate
(based on total NHS pensionable earnings)
Up to £15,278 5%
£15,279 to £21,175 5.3%
£21,176 to £26,557 6.8%
£26,558 to £48,982 9.0%
£48,983 to £69,931 11.3%
£69,932 to £110,273
12.3%
Over £110,273 13.3%

* For more information, see NHS Pensions May 2013 Employer Newsletter 

NHSPS employer contributions 2013/14

Applied to all NHS pensionable earnings

14%

These rates apply to both 1995 Section and 2008 Section members. GPs who are GMS, PMS or APMS providers are legally required to complete an annual Certificate of Pensionable Profits to establish their total NHS pensionable income.

GPs' benefits

Independent contractor GPs' benefits are based on total pensionable earnings throughout their NHS career, including hospital posts, up-rated by a dynamising factor for each year.

In the 1995 section: annual pension is 1.4% of total uprated NHS pensionable earnings (index-linked in payment) plus a tax-free lump sum of normally three times annual pension. If you forego part of the pension you can increase the lump sum to up to 5.36 times the annual amount including the standard lump sum.

In the 2008 section: annual pension is 1.87 % of total uprated NHS pensionable earnings (index-linked in payment) minus the amount needed to pay for the minimum tax-free lump sum. If you forego part of the pension, the maximum lump sum you can take is 4.28 times the annual amount before the reduction to pay for the minimum lump sum.

Database of GP Fees


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