Why the pension line on your payslip moves
The NHS Pension Scheme uses tiered employee contribution rates based on actual annual pensionable pay. From 1 April 2026 the member rates run from 5.2% to 12.5% across six pay ranges. NHSBSA publishes the member table; NHS Employers publishes the same structure for employers.
Northern Ireland’s HSC Pension Scheme follows the same general tiered approach. We apply the same contribution tiers when you use the Northern Ireland band pages on this site.
Contributions come out before income tax, so membership reduces taxable pay as well as cash in hand. That tax relief is one reason a napkin calculation of “rate × gross” is incomplete.
2026/27 member contribution tiers
The confirmed ranges from 1 April 2026 are: up to £13,259 at 5.2%; £13,260–£28,854 at 6.5%; £28,855–£35,155 at 8.3%; £35,156–£52,778 at 9.8%; £52,779–£67,668 at 10.7%; and £67,669 and above at 12.5%. Source: NHSBSA — Cost of being in the Scheme.
Thresholds are reviewed annually. For 2026/27, NHS Employers notes the ranges were moved in line with September 2025 CPI indexation. Check the NHSBSA page if you are reading this after a later update.
What usually counts as pensionable
Basic AfC pay is pensionable. In most cases HCAS and many Section 2 unsocial payments also feed pensionable pay under national rules — which is why a move to London or a winter of nights can change your tier without a band promotion. For the unsocial rules themselves see NHS Employers; for HCAS see Annex 9 in the handbook.
Salary sacrifice arrangements can reduce pensionable pay depending on how your employer applies them. Our sacrifice toggles sketch direction of travel only.
The opt-out toggle on this site
Each band calculator can switch employee contributions off to show an approximate take-home if you were not paying in. That is a modelling switch, not advice to leave the scheme.
Opting out also means losing the employer contribution and wider scheme benefits. Those do not appear as a positive monthly number on a net-pay estimate. For scheme rules and the formal process, use NHSBSA member guidance, not a take-home calculator.