Existing Members of NHS Pension Scheme 22/23

For Employees who have been in the NHS Pension scheme prior to April 6th 2023:

1.      The system will check the annual rate of pensionable pay for the tax year ending 2022/23

2.      For full time employees, this will be obtained from the following:

Full Time Employees:

• Field 19 of the NSR03 form (Scotland)

For part time employees, this will be obtained from the following:

Part Time Employees:

• Total of Pensionable Pay | Employee column of the NSR03 for (for Scotland schemes)

3. The figure from step 2 is checked against the new tiers and contribution rates
4. The new Employee Basic Contribution rate will be set accordingly when finalising month 6

Example Full Time Employee:

1. For an existing full-time employee, field 19 of of NSR03 is checked
2. The figure from step 1 (£39017.16) will be used to identify the Employee Basic Contribution rate (using Table 1)

3. Tier	Pensionable Pay used to determine contribution rate £	Contribution rate (%)
   1	£0.00 to £13,330	5.7%
   2	£13,331 to £25,367	6.1%
   3	£25,368 to £30,018	6.7%
   4	£30,019 to £37,663	8.2%
   5	£37,664 to £37,830	9.8%
   6	£37,831 to £39,497	10.0%
   7	£39,498 to £48,009	10.5%
   8	£48,010 to £51,954	10.8%
   9	£51,955 to £72,656	11.3%
   10	£72,657 and above	13.7%

4. The Employee Basic Contribution Rate will be set to 10.0% automatically when finalising September payrun

Example Part Time Employee:

1. Total of employee pensionable pay from table summarising payments from the SD55 or NSR03 is checked
2. 
3. The figure from step 1 (£10428.60) will be used to identify the Employee Basic Contribution rate (using Table 1)
   

   Tier	Pensionable Pay used to determine contribution rate £	Contribution rate (%)
   1	£0.00 to £13,330	5.7%

4. The Employee Basic Contribution Rate will be set to 5.7 % automatically when finalising September payrun