What NHS pension contribution tier am I in for 2026/27?

Tiers are based on your total pensionable pay (basic salary plus most allowances). For 2026/27 they run from 8.3% up to 12.5% across five bands. Our NHS calculator looks up your band automatically from your Agenda for Change pay point.

Does the NHS employer contribution count as taxable income?

No. The employer contribution (23.7%) is paid into your pension pot but is not part of your taxable pay, so it does not increase your Income Tax or National Insurance.

When can I take my NHS pension?

Under the 2015 scheme your normal pension age is your State Pension age. You can take a reduced pension from age 55 (rising to 57 from 2028), and the annual pension is revalued each year in line with CPI plus 1.5%.

NHS Pension 2026/27

NHS Pension Explained 2026/27

The NHS Pension Scheme (2015 CARE) is one of the most valuable workplace pensions in the UK. Here is how contributions, employer top-ups, revaluation and tax interact — using the exact rates built into our NHS salary calculator.

How the 2015 CARE scheme works

CARE stands for Career Average Revalued Earnings. Each year you build up a pension based on your pensionable pay that year, and that accrual is revalued annually.

Accrual: 1/54th of your pensionable pay each year.
Revaluation: your accrued pension rises each year by CPI + 1.5%.
Retirement age: your State Pension age (early retirement from 55, reduced; 57 from 2028).
Tax relief: contributions are deducted before tax (Net Pay Arrangement), so a higher tier lowers both take-home pay and Income Tax.

Member contribution tiers 2026/27

Tiers are based on total pensionable pay. Our calculator selects the correct tier from your Band and pay step automatically.

Tier	Pensionable pay (whole pounds)	Member rate
1	£0 – £15,723	5.2%
2	£15,724 – £20,951	6.5%
3	£20,952 – £28,854	7.7%
4	£28,855 – £35,155	8.3%
5	£35,156 – £43,804	9.8%
6	£43,805 – £55,661	10.7%
7	£55,662 – £71,283	11.7%
8	£71,284 and above	12.5%

Employer contribution: 23.7% of pensionable pay (not taxable).

Pensionable pay: what counts

Most of your pay counts, including London weighting and many allowances. A few items (e.g. certain one-off payments) may be excluded — check your pension savings statement for the exact figure.

Tax and the £60k / £100k limits

Because NHS contributions use Net Pay Arrangement, they reduce your adjusted net income. That helps if you are near the High Income Child Benefit Charge (£60k–£80k) or the personal allowance taper (£100k–£125k).

Practical tips

✓Salary sacrifice AVCs can push ANI below £60k to avoid the Child Benefit clawback.

✓The employer 23.7% is free money — staying in the scheme almost always beats opting out.

✓Above £100k, every £2 of pensionable pay lost to the taper makes the scheme even better value.

See your own numbers

Use the NHS salary calculator to see your exact tier, employer top-up and take-home based on your Band, step and London weighting.

Open NHS Salary Calculator