New NHS pension legislation applicable from 1 April 2025
Description

The new NHS pension legislation values are available below.

If you process an NHS pension scheme, enter the legislation below to your software before you process a payroll for 1 April 2025 or after. 

 NOTE: You need to add the legislation below to Sage 50 Payroll v31.00.236. Continue to the update your legislation section for help with entering it in your software.  

Legislation effective from 1 April 2025

Tier Applicable from Applicable to Employee contribution rate
1 £0.01 £13,259.99 5.2%
2 £13,260.00 £27,288.99 6.5%
3 £27,289.00 £33,247.99 8.3%
4 £33,248.00 £49,913.99 9.8%
5 £49,914.00 £63,994.99 10.7%
6 £63,995.00 Excess 12.5%

Employer contribution rates for 1 April 2025 onwards remain the same as 31 March 2025 and prior. The rates are 14.38% for NHS Employers, and 14.84% for medical schools. Sage 50 Payroll applies these employer rates automatically.


Update your legislation

Follow our how to enter new NHS pension legislation article to find out how to set up the new legislation in your software.