NHS Pension Calculator 2026/27 | 2015 CARE Scheme Estimator
NHS 2015 CARE Scheme · 2026/27 Rates

NHS Pension Calculator 2026/27

Estimate your NHS pension under the 2015 CARE scheme — including projected annual pension, lump sum, monthly contributions, and early retirement impact.

1/54th
Accrual rate per year
5.2–12.5%
Employee contribution tiers
23.7%
Employer contribution rate
CPI+1.5%
Annual revaluation rate
Projected Annual NHS Pension
Enter your details →
Your monthly contribution
Contribution tier rate
Employer contrib / month
Total years to retirement
Based on 2026/27 NHS Pension Scheme 2015 CARE rules. Accrual: 1/54th per year. Revaluation: CPI+1.5%. Employer rate: 23.7%.
This is an estimate only. For your official pension projection contact NHSBSA or use the NHS Total Reward Statement portal.

NHS Pension Estimator

2015 CARE Scheme · 2026/27 contribution rates

Personal Details
Normal pension age = State Pension age (67)
Pay Details
Auto-filled from band — edit for custom salary
£
Tier: 9.8% £35,156–£52,778
Scheme Details
Years of 2015 CARE contributions so far
% of pension to exchange for tax-free cash
2.5%
0%2.5%6%
2.0%
0%2%8%
About the NHS Pension

What Is the NHS Pension Scheme?

The NHS Pension Scheme is one of the most generous defined benefit pension schemes in the UK. Unlike private pensions, it guarantees a set income in retirement based on your career earnings — not investment returns. All eligible NHS staff are automatically enrolled, and contributions are made by both the employee and the employer.

Since April 2022, all active NHS staff accrue benefits solely under the 2015 CARE scheme (Career Average Revalued Earnings). Legacy benefits from the 1995 and 2008 schemes are protected for those who previously accrued them under those arrangements.

How the 2015 CARE Scheme Works

Every year you are a member, you earn a pension equal to 1/54th of your pensionable pay for that year. This amount is then revalued each April by CPI+1.5% to protect its real value. At retirement, all your annual pension "slices" are added together to give your total annual pension.

For example, if you earn £35,000 in a year, you build up £35,000 ÷ 54 = £648.15 of annual pension for that year alone. Over a full career, these slices compound into a substantial guaranteed income for life.

Contribution Rates 2026/27

NHS Pension Contribution Rates for 2026/27

Employee contribution rates are tiered based on your actual annual pensionable pay. These rates were updated from 1 April 2026 in line with CPI indexation of 3.8%. Your employer also contributes 23.7% of your pensionable pay on top — making the total pension input extremely valuable.

TierPensionable Pay Range (2026/27)Employee RateEmployer Rate
Tier 1Up to £13,2595.2%23.7%
Tier 2£13,260 – £28,8546.5%23.7%
Tier 3£28,855 – £35,1558.3%23.7%
Tier 4£35,156 – £52,7789.8%23.7%
Tier 5£52,779 – £67,66810.7%23.7%
Tier 6£67,669 and above12.5%23.7%

💡 Important: NHS pension contributions qualify for full income tax relief at your marginal rate. A Band 5 nurse paying 8.3% contribution on £32,000 effectively costs only 6.64% after basic rate tax relief — making the NHS pension extremely cost-effective compared to a private scheme.

Key Features

Key Benefits and Features of the NHS Pension

Guaranteed Income for Life

Unlike defined contribution (DC) pensions, the NHS pension pays a guaranteed income for as long as you live — regardless of investment markets or how long you live. This eliminates the risk of running out of money in retirement, which is one of the biggest financial anxieties for retirees.

Annual Revaluation (CPI + 1.5%)

While you are an active member, every pension "slice" you accumulate is revalued each April by CPI plus 1.5%. This means your pension grows in real terms even before you retire. After retirement, your NHS pension is uprated in line with CPI under the Pension Increase Review Order, protecting its purchasing power.

Death in Service Benefits

If you die while an active scheme member, your next of kin receives a lump sum of two times your pensionable pay, along with a survivor's pension for a qualifying spouse, civil partner, or nominated partner. Children's pensions are also payable for qualifying dependants. These benefits are included at no extra cost within your standard contribution.

Ill Health Retirement

If you are permanently unable to work due to ill health, the NHS pension provides enhanced ill health retirement benefits — even if you are years away from normal pension age. Tier 1 ill health retirement provides your accrued pension immediately. Tier 2 adds an enhancement equivalent to half your remaining pensionable service to your retirement age.

Early Retirement Reduction

You can claim your NHS pension from age 55 (rising to 57 from 2028) if you wish to retire early. However, benefits claimed before your Normal Pension Age (linked to State Pension age, currently 67) are subject to an actuarial reduction of approximately 5% per year early. Conversely, benefits taken after Normal Pension Age attract a late retirement uplift.

Annual Allowance

NHS Pension and Annual Allowance

The annual allowance is the maximum pension savings growth you can receive in a year before a tax charge applies. For 2026/27 it is £60,000. In a defined benefit scheme like the NHS pension, your "pension input amount" is calculated differently — it is the increase in value of your pension over the year, multiplied by 16, plus any lump sum increase.

For most NHS staff, annual allowance is not a concern. However, higher earners — particularly consultants, GPs, and senior managers who receive significant pay rises or work additional sessions — may inadvertently exceed the allowance. A tapering rule also applies: if your threshold income exceeds £200,000 and adjusted income exceeds £260,000, the allowance reduces by £1 for every £2 above £260,000, to a minimum of £10,000.

⚠️ Annual Allowance Warning: If you receive a significant pay rise, promotion, or back-pay, check whether it triggers an annual allowance charge. NHS England offers a "Scheme Pays" option that lets the pension scheme pay the tax charge on your behalf — reducing your eventual pension slightly but avoiding an immediate cash bill.

Frequently Asked Questions
Can I opt out of the NHS Pension Scheme?
Yes, you can opt out, but it is rarely advisable. You would lose the employer contribution of 23.7% of your salary — equivalent to a significant pay cut in pension terms. If you have specific financial pressures, consider reducing hours or taking a break in service rather than opting out entirely. You can re-join the scheme at any time.
What happened to my 1995 or 2008 scheme benefits?
Benefits accrued in the 1995 and 2008 schemes are fully protected. From 1 April 2022, a "McCloud remedy" was applied to address age discrimination in the 2015 transition. Members were given a choice of which scheme rules to apply to the "remedy period" (1 April 2015 – 31 March 2022). NHSBSA will contact affected members with a retirement benefits statement showing both options.
What is the Normal Pension Age under the 2015 scheme?
Under the 2015 CARE scheme, the Normal Pension Age (NPA) is linked to the State Pension age, currently 67 for most NHS staff. This means benefits are payable in full from age 67. You can claim early from age 55 (57 from 2028), but with an actuarial reduction for each year before NPA.
How does NHS pension lump sum commutation work?
Under the 2015 scheme, you can exchange pension income for a tax-free lump sum at a rate of £12 of lump sum for every £1 of annual pension given up. For example, giving up £3,000/year of pension generates a £36,000 tax-free lump sum at retirement. There is a maximum of 25% of the value of your pension pot that can be taken as a lump sum under HMRC rules.
Does the NHS pension count toward the Annual Allowance?
Yes. NHS pension growth is assessed against the annual allowance using a "pension input amount" calculation — the increase in value of your pension, multiplied by 16. For most Band 2–7 staff, this will be well below the £60,000 allowance. It becomes relevant for consultants, GPs, and senior staff who receive large pay increases or do significant additional work.
Is the NHS pension taxable?
Yes. Your NHS pension is taxed as income in retirement. However, any lump sum taken at retirement is completely tax-free (up to the Lump Sum Allowance of £268,275). Your active contributions also benefit from full tax relief — a higher rate taxpayer paying 40% tax effectively receives a 40% discount on every contribution they make.