NHS Pension Contribution Rates 2026/27: A Guide for GPs
The six contribution tiers for 2026/27, last year's tiers for the Type 1 and Type 2 forms due in February, how your tier is set as a partner, salaried GP or locum, and what the practice pays on top.
Contribution rates from 1 April 2026
For the 2015 Scheme in England and Wales, based on actual annual pensionable pay:
| Pensionable pay | Contribution rate |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 to £28,854 | 6.5% |
| £28,855 to £35,155 | 8.3% |
| £35,156 to £52,778 | 9.8% |
| £52,779 to £67,668 | 10.7% |
| £67,669 and above | 12.5% |
The percentages have not changed since April 2024; the pay ranges move each year. Since 2025/26 they have been uprated every 1 April by the previous September's CPI, 3.8% this year, with no change to the bottom tier or the entry point to the second. If the Agenda for Change pay award in England is higher than that CPI, the ranges are adjusted again and backdated. For 2026/27 the award was 3.3%, so NHS Employers confirm there will be no further change this year.
Scotland's scheme sets its own bandings, and Northern Ireland's HSC scheme is separate, so neither table here applies there.
2025/26 rates: the ones for this February's forms
Partners and salaried GPs filing their 2025/26 Type 1 certificate or Type 2 form, both due by 28 February 2027, are tiered on the 2025/26 ranges, not this year's:
| Pensionable pay, 2025/26 | Contribution rate |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 to £27,797 | 6.5% |
| £27,798 to £33,868 | 8.3% |
| £33,869 to £50,845 | 9.8% |
| £50,846 to £65,190 | 10.7% |
| £65,191 and above | 12.5% |
These include the backdated adjustment for the 2025/26 Agenda for Change award. NHSBSA's Cost of being in the Scheme page also lists the 2024/25 ranges, for anyone catching up on an earlier year.
The cliff edge
The rate for your tier applies to all of your pensionable pay, not just the slice above the threshold. So each threshold is a cliff edge. In 2026/27:
- £52,778 at 9.8% is £5,172 a year in contributions
- £52,779 at 10.7% is £5,647 a year
One extra pound of pensionable pay costs about £475. A GP whose income sits just above a threshold, and who controls the amount of work they do, may want to know where the thresholds are. The contributions buy pension, though, and get tax relief, so a higher tier is not money lost: the NHS Pension Explained guide covers what they buy.
How your tier is set as a GP
NHSBSA's rule for practitioners is that you "pay contributions based on your total annual practitioner pensionable pay". Every GP role counts towards one figure, and that figure sets the tier for all of them.
Annualisation. Now that everyone is in the 2015 Scheme, practitioner pay may be annualised. NHSBSA's guidance calls it "add and annualise": income from all GP sources is added together, then
Total GP pensionable income ÷ days of GP pensionable service in the year × 365
NHSBSA publish an annualising calculator each year. A GP who was in pensionable GP service all year with no breaks is tiered on their total GP income as it is.
| You are | Your tier is set on | Squared up through |
|---|---|---|
| GP partner or single-hander (Type 1) | Total NHS GP income: profits, SOLO, locum and other practitioner work, annualised if there was a break | The Type 1 certificate |
| Salaried GP (Type 2) | Total practitioner pay across every GP role, annualised | The Type 2 form |
| Freelance locum | Total GP pensionable income for the year, annualised, with locum pensionable pay at 90% of fees | Forms A and B, and a Type 2 if you have any Type 2 role |
| Non-GP partner | Profits from the one contract they pension | The Type 1 certificate; treated as a whole-time officer, so not annualised |
Officer posts are separate. If you also hold an employed officer post, such as a salaried hospital job or an employed ICB role, its contributions are calculated on that post's pay alone, so you can pay two different rates at once.
In-year deductions are estimates. A practice's deductions for its partners come from an estimate made before the year starts, a salaried GP's from what that practice pays, and a locum's Form B from the tier they expect. The end-of-year form is where the right tier is worked out on the real figures, and arrears or refunds follow.
What the employer pays
The employer contribution rate is 23.7% of pensionable pay, plus a 0.08% administration levy. GP practices and other employers pay 14.38% (14.3% plus the levy), and the remaining 9.4% is funded centrally.
- Salaried GP: the practice pays 14.38% of salary.
- Locum: the practice pays 14.38% on pensionable pay, which is 90% of the fee, so about 12.94% of the fee.
- Partners: practice income is treated as including the 14.38%, so it comes out of profits; the Type 1 certificate strips it out to reach pensionable pay.
The employer rate is set by the scheme valuation. The 2024 valuation will set rates for the four years from 1 April 2027.
Frequently asked questions
- What are the NHS pension contribution rates for 2026/27?
- In England and Wales from 1 April 2026: 5.2% up to £13,259, 6.5% from £13,260 to £28,854, 8.3% from £28,855 to £35,155, 9.8% from £35,156 to £52,778, 10.7% from £52,779 to £67,668, and 12.5% from £67,669, based on actual annual pensionable pay.
- Is the NHS pension contribution rate applied to all of my pay?
- Yes. Unlike income tax, the rate for your tier applies to all of your pensionable pay, not just the part above the threshold. Crossing a threshold by £1 can cost hundreds of pounds a year in extra contributions.
- How is the contribution tier worked out for a GP?
- GPs pay on their total practitioner pensionable pay: partnership profits, salaried GP pay, locum and out of hours work added together. In the 2015 Scheme it may be annualised: total GP pensionable income divided by days of GP pensionable service in the year, times 365. Officer posts, such as a salaried hospital job, are tiered separately.
- Which tiers apply to my 2025/26 Type 1 or Type 2 form?
- The 2025/26 tiers: 5.2% up to £13,259, 6.5% to £27,797, 8.3% to £33,868, 9.8% to £50,845, 10.7% to £65,190, and 12.5% from £65,191. Those forms are due by 28 February 2027.
- What employer pension contribution does a GP practice pay?
- 14.38% of pensionable pay, which is 14.3% plus a 0.08% administration levy. The full employer rate is 23.7%, and the 9.4% difference is funded centrally. For a locum, pensionable pay is 90% of the fee, so the practice's 14.38% comes to about 12.94% of the fee.
- Will the NHS pension tiers change again in 2026/27?
- No. NHS Employers say that because the 2026/27 Agenda for Change pay award of 3.3% is lower than the 3.8% CPI used to uprate the tiers, there will be no further change to the thresholds in 2026/27.
Sources
Checked 6 November 2026. Where a primary source disagrees with anything here, the primary source wins.
- Cost of being in the Scheme, NHSBSA Member Hub: the 2026/27, 2025/26 and 2024/25 tiers, and the rules for practitioners, non-GP providers and officer posts
- Pay and contributions, NHSBSA Employer Hub: the 2026/27 tiers, applied to all pensionable pay
- NHS Pension Scheme member contributions, NHS Employers: CPI uprating at 3.8%, the two-step process, and no further change in 2026/27
- NHS Pension Scheme employer contributions, NHS Employers: 23.7% plus the 0.08% levy, 14.38% paid by employers, 9.4% funded centrally, and the next valuation
- Annual main certificate of pensionable profits 2024/25: guidance notes, NHSBSA: "add and annualise", and non-GP providers as whole-time officers
- NHS employee contribution tier bandings from 1 April 2026, Scottish Public Pensions Agency: Scotland's separate tiers
A note on advice
This guide is general information, not financial or tax advice. If you are deciding how much work to take on around a threshold, a medical accountant or an independent financial adviser who knows the NHS scheme can look at your whole position.
Try the calculators
Type 1 Certificate for GP Partners
The annual certificate of pensionable profits: who files, what is pensionable, how the tier is set, and the 28 February deadline.
Read guide →Type 2 Forms Explained
The self-assessment form for salaried and sessional GPs: who files, annualisation, and the deadlines.
Read guide →Locum GP Pension Guide
Forms A and B, the 90% rule, the 10-week deadline, and the annualisation traps that cost locums pension.
Read guide →NHS Pension Explained for GPs
How the scheme really works: accrual, what you'll get, contribution tiers, revaluation, and annualisation for locums.
Read guide →Locum Form A & Form B Filler
Fill the official NHS Pensions locum forms, the 90%, the 14.38%, every Form B total, and a warning before the 10-week deadline passes.
Open tool →Know when these figures change
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