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Tax guides

NHS Pension Contribution Rates 2026/27

NHS Pension contribution rates for 2026/27 run from 5.2% to 12.5% of pensionable pay, across six tiers set by your actual annual pensionable pay. Employers pay 23.7%. This guide shows the tier table, how your tier is chosen and what tax relief does to the real cost.

What are the NHS Pension contribution rates for 2026/27?

From 1 April 2026, NHS Pension members pay 5.2% on pensionable pay up to £13,259, 6.5% to £28,854, 8.3% to £35,155, 9.8% to £52,778, 10.7% to £67,668 and 12.5% above that. The rate applies to all your pensionable pay. Employers pay a further 23.7% of pensionable pay.

Fixed fees, specialist healthcare accountants, and every HMRC and NHS Pensions deadline handled.

  • Fixed monthly fee — no surprises
  • Specialist in NHS pension and healthcare tax
  • Onboarding within 48 hours
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  • ICAEW & ACCA regulated
  • 5,000+ clients served by ACCOTAX
  • Specialist healthcare accountants

Reviewed by Waqas Sagar ACA FCCA FMAAT, Founder of ACCOTAX, 18+ years' experience · Last reviewed: 8 October 2026 · Updated for the 2026/27 tax year

Medical.Accountants by ACCOTAX, ICAEW/ACCA-regulated chartered accountants, London, serving clients across the UK. Over 5,000 clients served.

Key takeaways

  • There are six member tiers, from 5.2% to 12.5%.
  • Your tier is based on actual annual pensionable pay, not whole-time equivalent pay.
  • Thresholds were raised by CPI of 3.8% for 2026/27.
  • The employer contribution is 23.7% of pensionable pay.
NHS Pension member contribution tiers from 1 April 2026
Actual annual pensionable payMember contribution rate
Up to £13,2595.2%
£13,260 to £28,8546.5%
£28,855 to £35,1558.3%
£35,156 to £52,7789.8%
£52,779 to £67,66810.7%
£67,669 and above12.5%

Free guide: The Doctor's Tax & NHS Pension Handbook 2026/27

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Which accountancy support fits your income?

Start with how you are paid. Different income sources can need different accounts, returns and expense checks.

How you workWhat we checkSupport to explore
Employed or umbrella (PAYE)Tax codes, eligible employment expenses and whether a tax return is needed.Healthcare tax refund support
Genuinely self-employedBusiness income and expenses, Self Assessment and MTD eligibility.Healthcare Self Assessment service
Your own limited companyCompany accounts, Corporation Tax, director income and off-payroll status where relevant.Healthcare limited company accounts
PartnershipPractice accounts, allocated profit and each partner’s personal tax position.Healthcare partnership accounts

Sound familiar?

Problems we fix for self-employed healthcare professionals

  • "My tax return is late and I'm worried about HMRC penalties."
  • "I got a tax bill I didn't expect and don't know why."
  • "HMRC has opened an enquiry and I don't know what to send."
  • "My mortgage lender wants SA302s and tax year overviews."
  • "My current accountant doesn't understand the NHS."
  • "I have a buy-to-let alongside my clinical income."

What it's costing you

Leaving it unfixed is rarely free

Overpaid tax
Unclaimed expenses and wrong tax codes mean paying more than you owe, year after year.
HMRC penalties and interest
Late returns attract automatic penalties, plus interest on tax paid late.
Lost evenings
Hours spent on forms, invoices and spreadsheets after a long shift.

General examples — your position depends on your own figures.

How we solve it

What we actually do for you

Urgent catch-up

We bring overdue returns up to date and talk to HMRC on your behalf.

Tax reserve plan

We tell you what to set aside each month so January holds no surprises.

Enquiry support

We handle HMRC correspondence and prepare the records they ask for.

Simple switching

We contact your old accountant and move your records for you.

How we help

01

Tier checks

We check the tier your employer has applied against your actual pensionable pay.

02

Tax relief review

We make sure contributions and tax relief are reflected correctly on your tax return.

03

Annual allowance

We test your pension growth against the annual allowance each year.

04

Locum and GP forms

Type 2 and locum contributions calculated and recorded correctly.

What to know before you decide

Effective cost after tax relief

Contributions are deducted before income tax. On £1,000 of contributions, the net cost is about £800 for a basic-rate taxpayer, £600 for a higher-rate taxpayer and £550 for an additional-rate taxpayer (England, Wales and Northern Ireland rates; illustrative only).

Worked example

A doctor with actual annual pensionable pay of £60,000 falls in the 10.7% tier and pays £6,420 a year. As a higher-rate taxpayer, tax relief at 40% brings the net cost to about £3,852. The employer adds £14,220 (23.7%). This is an illustration only.

What this means for your annual allowance

The annual allowance test measures growth in your pension benefits, not the contributions in this table. A large pay rise can push growth above £60,000 even when contributions look modest. Read our annual allowance guide for the detail.

NHS Pension Tax & Annual Allowance for Doctors & Healthcare Professionals

Your questions answered

How is my contribution tier worked out?

Your tier is based on your actual annual pensionable pay, not a whole-time equivalent. Your employer estimates it at the start of the year and should review it if your pay changes significantly.

Want us to check this for you? Get a free review →

How much does the NHS (my employer) contribute to my pension?

Employers contribute 23.7% of members' pensionable pay, according to NHS Employers.

Check the official guidance · www.gov.uk

Help with this question: NHS Pension Tax & Annual Allowance for Doctors & Healthcare Professionals

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How does tax relief reduce my real contribution?

Contributions come out of pay before income tax, so you get relief at your highest rate. A higher-rate taxpayer saves 40p of tax for every £1 contributed.

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Do locums and GPs pay the same rates?

Yes, the same tier table applies. GP partners and locum GPs have their tier based on annualised pensionable income, using NHSBSA's tiered contribution guidance and calculators.

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Do contribution rates change if I work part-time?

Your tier is based on actual pay, so part-time staff on lower actual pay may fall in a lower tier than a full-time colleague on the same grade.

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Are contributions taken from bank and overtime shifts?

Bank work is normally pensionable. Overtime above full-time equivalent hours is not pensionable for NHS employers, so no contributions are taken from it.

Help with this question: Payroll & Pensions for Doctors & Healthcare Professionals

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What is carry forward?

Carry forward allows you to use unused pension annual allowance from the three previous tax years. This can increase your current year contribution limit beyond the standard £60,000 allowance. You must have been a member of a registered pension scheme during those prior years. It is a vital tool for clinicians managing their NHS pension growth.

Check the official guidance · www.gov.ukWant us to check this for you? Get a free review →

Can I reduce future charges?

Future tax charges can often be managed through proactive planning and utilising available allowances. This might involve reviewing your pension contributions or business structure. The NHS annual allowance is currently £60,000, though this tapers for high earners. We help you understand how these legislative limits apply to your projected healthcare income.

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What is the McCloud remedy and how does it affect me?

The McCloud remedy addresses age discrimination in public service pension schemes, including the NHS pension. It allows eligible members to choose between different scheme benefits for the remedy period. This choice can impact your tax position and annual allowance calculations. We recommend reviewing your pension statements annually to monitor for potential tax charges.

Help with this question: NHS Pension Tax & Annual Allowance for Doctors & Healthcare Professionals

Want us to check this for you? Get a free review →

Quick quote

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Packages for your working life

Accountancy packages for healthcare professionals

Self-employed income, a limited company, PAYE or a mixture: start with the support that matches how you actually work. We check your status and agree the scope and fee before starting.

Self-employed accountants for healthcare professionals packages

For genuine sole-trader income. We prepare your business accounts and Self Assessment, review allowable expenses and explain payments on account.

  • Sole-trader accounts and personal tax return
  • Allowable business expenses reviewed
  • Tax reserve and payment deadline guidance
  • MTD support scoped separately where required

Fixed fee quoted after a review

Discuss this package

Limited company accountants for healthcare professionals packages

For clinicians working through their own company. Choose Essential/Compliance, Core/Complete or Growth according to your accounts, bookkeeping and payroll needs.

  • Statutory accounts and Corporation Tax return
  • One director return for salary and dividends from the same company
  • Confirmation statement support; filing fee extra
  • Bookkeeping, VAT and payroll according to your chosen plan

Company packages from £45.83 + VAT / month

Compare company packages

Personal tax return packages for healthcare professionals

For employed clinicians, partners and people with mixed income who need a return. We check whether Self Assessment is required and reconcile the relevant income, expenses and pension tax information.

  • Self Assessment requirement checked
  • PAYE and other income reconciled
  • Eligible employment expenses reviewed
  • Pension tax work agreed separately where needed

Fixed fee quoted after a review

Discuss this package

Employment status is determined by the facts, not the package you choose. PAYE, umbrella and partnership arrangements may also apply. A limited company does not override IR35 or off-payroll rules, and not every employed clinician needs a tax return.

Overpaid tax?

Tax refund support for healthcare professionals

We review tax codes, eligible professional expenses and overpaid tax, then prepare a claim where you qualify. A refund is not guaranteed; HMRC decides the claim.

£249 + VAT

For refunds up to £5,000, our fee is £249 plus VAT. For refunds above £5,000, add 5% of only the amount above £5,000 to the £249 fee. VAT applies to the total professional fee.

Example: a £6,000 refund means £249 + £50 = £299 plus VAT.

Professional fee, excluding VAT

£249

Ask about a tax refund

This illustrates the fee only, not whether you qualify or how much HMRC will refund. We agree the claim scope and payment terms before work starts.

What's included

Limited company packages — compare what's included

Essential/Compliance

For locums, salaried GPs and dentists with a limited company

from £45.83 + VAT /month

  • FRS 105 or FRS 102 1A statutory accounts
  • Corporation tax return (CT600) and tax computation
  • Confirmation statement preparation and filing support
  • One director Self Assessment return
  • Deadline reminders ahead of every filing date

Core/Complete

For private practice, consultants and associate dentists

from £62.50 + VAT /month

  • Everything in Essential/Compliance
  • Monthly bookkeeping and bank reconciliation
  • Quarterly Making Tax Digital VAT returns
  • Director payroll with RTI filing and pension submissions
  • Quarterly review call on numbers and tax position

Growth

For clinics, dental practices and growing medical teams

from £75.00 + VAT /month

  • Everything in Core/Complete
  • Payroll for up to five employees

Prices exclude VAT. Making Tax Digital quarterly updates available as an add-on. Compare fees

Why clinicians trust us

Chartered accountants who know the NHS

  • ACCOTAX has served over 5,000 clients.
  • Regulated chartered accountants (ICAEW and ACCA).
  • Founded by Waqas Sagar ACA FCCA FMAAT, with 18+ years' experience.

Reviewed by Waqas Sagar ACA FCCA FMAAT

Chartered accountant and founder of ACCOTAX. Last reviewed October 2026.

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How it works

  1. 01

    Free call

    A 15-minute chat about your income, structure and deadlines.

  2. 02

    Onboarding in 48 hours

    We set up your records, software and HMRC agent access.

  3. 03

    We handle the rest

    HMRC, NHS Pensions and every deadline, with reminders before each one.

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Related healthcare expertise

NHS Pension Tax & Annual Allowance for Doctors & Healthcare ProfessionalsPayroll & Pensions for Doctors & Healthcare ProfessionalsThe NHS Pension Scheme Explained: A Complete 2026/27 GuideNHS Pension Annual Allowance ExplainedNHS pension annual allowance accountantsFree Guide: The Doctor's Tax & NHS Pension Handbook 2026/27
Accountants for healthcare professionalsHealthcare tax questions answered

General information for the 2026/27 tax year, prepared from the official guidance linked below. It is not personalised tax or regulated financial advice. Rules and circumstances can change; confirm your position before acting.

Official sources referred to on this page: NHSBSA: Cost of being in the Scheme; NHS Employers: member contributions; NHSBSA: Pay and contributions.

Official guidance

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