NHS Pensions Finance

NHS employers have a statutory duty to ensure scheme contributions reach the NHS Pensions’ bank account by the 19^th of the month following the month in which the earnings were paid to the member.

Below is a table confirming the deadline dates for the financial year up to March 2025 by which payments must be made.

Contribution month	Recommended submission date into Pensions Online (POL) or Make Contribution Payments (MCP) system (no later than 1pm)	Payment to be received by the Scheme due date
April 2024	Wednesday 15 May 2024	Friday 17 May 2024
May 2024	Monday 17 June 2024	Wednesday 19 June 2024
June 2024	Wednesday 17 July 2024	Friday 19 July 2024
July 2024	Thursday 15 August 2024	Monday 19 August 2024
August 2024	Tuesday 17 September 2024	Thursday 19 September 2024
September 2024	Wednesday 16 October 2024	Friday 18 October 2024
October 2024	Friday 15 November 2024	Tuesday 19 November 2024
November 2024	Tuesday 17 December 2024	Thursday 19 December 2024
December 2024	Wednesday 15 January 2025	Friday 17 January 2025
January 2025	Monday 17 February 2025	Wednesday 19 February 2025
February 2025	Monday 17 March 2025	Wednesday 19 March 2025
March 2025	Tuesday 15 April 2025	Thursday 17 April 2025

The reason that some due dates listed above are earlier than the 19^th of the month is to take into account where the 19^th has fallen on a weekend or bank holiday and cannot be processed until the following working day, which would result in the payment being late.

Any contributions paid late are subject to a charge of £75.00 and interest payment calculated on the number of days paid late.

If you have any enquiries, please email pensionsfinance@nhsbsa.nhs.uk in the first instance.

From 1 April 2017 employers pay 14.38% (14.3% employer contributions plus 0.08% administration levy). 

In 2019, the employer contribution rate increased to 20.6% plus the employer levy of 0.08%. When announcing the change in March 2019, the Department of Health and Social Care confirmed a transitional arrangement meaning employers would continue to pay 14.3%. Details of employer contributions and the transitional arrangements can be found on the employer hub. 

About the Make Contribution Payments (MCP) system

Choosing your payment type

When submitting payment details to NHS Pensions through MCP, you can choose the payment type:  

• automated - this is for users who already have a Direct Debit mandate with NHS Pensions
• manual - this is for all other users who will need to make a separate payment, for example, using Bacs or Bankline

Removing your details from records

You can remove your access for previous organisations that you’ve worked for. You can also remove your access if you are not responsible for instructing contribution payments.

If you are no longer the main contact, contact our team by email at polhd@nhsbsa.nhs.uk.

When to start using MCP

You can start to use MCP as soon as you have got your username and first-time password.

Once you have accessed the MCP system, you can instruct contribution payments through the system.

No longer use the GP1 / RFT1 functionality in Pensions Online (POL) or the DIR6 form, which some employers email to NHS Pensions finance.

The date contributions need to reach NHS Pensions by

NHS Pension contributions must reach our bank account by the 19th of the month following that in which they were deducted.

Where the 19th falls on a weekend, they must be paid by the last working day before the 19th.

If you haven't received an invitation to start using MCP

We're focussing on employers that have Direct Debit mandates in place with us.

If you want to join the onboarding process before receiving a questionnaire, contact us by email: polhd@nhsbsa.nhs.uk.

If you are not able to log in with the details that we've provided

We’ll provide the person in the questionnaire with a username and first-time password. Enter this information into the system.

If you have problems logging in, contact our helpdesk by:

Telephone: 0300 330 1353 
Monday to Friday from 8am to 6pm
Find out about call charges
Email: mcponboarding@nhsbsa.nhs.uk

If you lock your account, follow the ‘forgot my password’ instructions.

If you've got a reminder email after already submitting contributions

The MCP system has an automated reminder.

If you have already instructed the payment of your employer and member contributions, ignore the reminder email.

If you’re going on extended leave or leaving the organisation

If you’re going on extended leave such as maternity, paternity or adoption, then you’ll need to set up an additional user.

This can be done on the page after you log in.

It will allow another user to instruct the collection of contributions on your behalf.

As the primary user, it’s your responsibility to remove a user’s access if they leave your organisation.

If you’re leaving your current role for a new organisation, you need to instruct that the primary user has changed, contact our helpdesk by: 

​​​​​Telephone: 0300 330 1353 
Monday to Friday, 8am to 6pm
Find out about call charges
Email: polhd@nhsbsa.nhs.uk

Add additional organisations to existing access

To add additional EA codes to your existing access, contact our helpdesk by:

Telephone: 0300 330 1353
Monday to Friday from 8am to 6pm
Find out about call charges
Email: polhd@nhsbsa.nhs.uk

Third party providers making contributions on your organisation’s behalf

If a third party organisation (payroller, accountant, business services) completes and submits the GP1 / RFT1 / DIR6 on your organisation's behalf, then it’s possible to give them access to the MCP system.

To make them a primary user, contact our helpdesk by:

Telephone: 0300 330 1353
Monday to Friday from 8am to 6pm
Find out about call charges
Email: polhd@nhsbsa.nhs.uk

If you would like to add them as an additional user, this can be completed once you have logged into the MCP system as the primary user.

If you have any questions or would like to discuss the most appropriate way for a third party to access MCP, contact our helpdesk by:

Telephone: 0300 330 1353
Monday to Friday from 8am to 6pm
Find out about call charges
Email: polhd@nhsbsa.nhs.uk

How to adjust a submission after it’s been submitted

Once a monthly submission has been created and submitted through MCP, you will not be able to adjust or amend the contents.

If you need to make an amendment, this can be done in the next month using the adjustments feature in MCP.

Setting up a Direct Debit Mandate (DDM)

In order for employers to submit the monthly NHS Pension contribution figures through the ‘Make Contribution Payments’ payment system (known as MCP)  and to allow NHS Pensions to collect those amounts, you must complete a Direct Debit mandate. Without the required mandate NHS Pensions will not be able to complete the collection process.

Email NHS Pensions Finance at pensionsfinance@nhsbsa.nhs.uk to request a Direct Debit Mandate.

A mandate will be issued to you by return email - the mandate shows a unique BACS reference which is only valid for the specified employer.

On Receipt, print the mandate, complete the information required and arrange for it to be signed by a signatory recognised by your bank. The signed mandate should then be scanned and emailed to pensionsfinance@nhsbsa.nhs.uk or, if you are unable to email, it can be posted to the address shown on the mandate.

NHS Pensions will process the mandate and arrange for the new Direct Debit instruction to be set up with your bank.

The Direct Debit instruction will give the NHS Pension Scheme permission to collect the amount you submit through the MCP from your designated bank account.

Please allow 8 to 10 working days for your bank to set up the new instruction before you submit contribution information into MCP.

If you change your bank account you should contact NHS Pensions Finance at pensionsfinance@nhsbsa.nhs.uk immediately so we can issue a new Direct Debit mandate for the new account - please take into account to 8 to 10 working day processing time and arrange to submit the most current contribution figures onto MCP before change the bank account to avoid late payment charges.

What to do if you have submitted incorrect contribution figures

It is possible to rectify errors of the amount of NHS Pension Scheme contributions submitted and paid but the method you use is dependant on the amount and type of adjustment.

Examples of circumstances where errors may occur:

• if you have made a local refund to an employee
• incorrect percentage rates
• if you have not deducted enough contributions from an employee's salary

Queries regarding adjustments should be sent by email to pensionsfinance@nhsbsa.nhs.uk.

Underpayments

Enter the amounts underpaid on the monthly contribution form in the relevant adjustment fields, according to the type of contribution being paid. The 'Month of Adjustment' is the month for which the adjustment relates.

For adjustments covering multiple months, enter the total of all the months to be adjusted in the relevant contribution type boxes and enter the #Month of Adjustment' as the last month in the period being adjusted.

The figures entered will be positive figures.

Do not include any pensionable pay which relates to adjustments in the Total Pensionable Pay figure.

Overpayments

Claiming back overpayments through the MCP submission form can only be done if the amount of the adjustment is less than what you normally pay per month, as you will not be able to submit a form if £0 or a negative balance is in any of the columns or the amount to be debited.

Enter the amounts overpaid in the reliance adjustment fields on the MCP Submission form according to the type of contributions that have been overpaid.

The overpayment adjustment figures should be entered as negative figures as these should be deducted from the total amount due for the current month to calculate the total amount to be debited.

For adjustments covering multiple months, enter the total of all the months to be adjusted in the relevant contribution type boxes and enter the ‘Month of Adjustment’ as the last month in the period being adjusted.

Do not include any pensionable pay which relates to adjustments in the Total Pensionable Pay figure.

If the total of all the required amendments results in an overpayment that exceeds the amount that you normally pay in a month, then email pensionsfinance@nhsbsa.nhs.uk to request a refund claim form. Once the form is returned and processed, we will arrange a refund of the overpayment to be paid into your designated bank account.

Updating and maintaining members records is not dealt with in NHS Pensions Finance but should be addressed by the employer to correct any errors.

If you are adjusting contributions for a previous tax year, you must also ensure that you submit a revised SD55E via Pensions Online or a manual SD55E and post to:

NHS Pensions
PO Box 683, Unit 5
Newcastle Upon Tyne
NE5 9EE

You can download the SD55E form (if required) from the NHS Pensions website. You can also find guidance for completing the SD55E form.

If an overpayment has occurred for a member who has now left your employment, you must make a local repayment of incorrectly deducted Scheme contributions through the payroll system to adjust income tax and NI contributions as necessary.

In the event that you do not know the former employee's address, you should contact the employer helpline on 0300 3301 353.

Find out about call charges

If we hold an up to date address, we will write to the member advising them to contact you, as we are not able to disclose the address to you.

For general enquiries please contact us via email to nhsbsa.pensionsemployers@nhsbsa.nhs.uk or by telephone on 0300 3301 353. 

Find out about call charges

Non-payment (Process and Escalation)

Your monthly contribution totals should be submitted onto the MCP payment system to ensure that the funds are received by the 19th of the month following their deduction.

Where the 19th falls on a weekend or public holiday payment must be submitted to arrive before the weekend or public holiday.

Refer to the relevant Payment Schedules section.

Employers who fail to make payments are entered into the Contribution Debt process. The Contribution Debt process is a 3 stage process as follows:

Stage 1 - Started approximately 8 working days into the month following the due date

NHS Pensions Finance sends an Email informing the employer of the non-payment. 

Please respond as soon as possible by emailing full details of the reason for non-payment or if paid, the payment date, method of payment and amount paid, to pensionsfinance@nhsbsa.nhs.uk. 

 

Stage 2 - Started approximately 2 weeks after the email was sent for stage 1   

NHS Pensions Finance makes a phone call and/or email to advise the employer that payment has still not been received.

Please respond as soon as possible by emailing full details of the reason for non-payment or if paid, the payment date, method of payment and amount paid, to pensionsfinance@nhsbsa.nhs.uk. 

Stage 3 - Started approximately 2 weeks from the stage 2 action

1. A registered letter is sent to each individual accountable officer (Contract holding GP’s for Practices/ Finance Director for other organisations where relevant) they are provided with details of the unpaid contributions, consequences on non-payment and given a 7 day deadline for payment.
2. After the 7 day payment deadline - if no payment has been received, a phone call is made to the accountable officer to request immediate payment and to re-iterate the information provided in the letter should they not make payment.

They will also be escalated to Stakeholder Engagement Team (SET) who may consider referral to The General Medical Council and NHS England, with details included in the Pensions Regulators report.

 

Stakeholder Engagement team have the authority to inform the members of Non-Payment and also have a duty to inform NHS Counter Fraud Services in cases where they believe that fraud may have taken place.

Late payment (charges and payment of charges)

Administration and interest charges for employers who pay their NHS Pension scheme contributions late

Administration and interest charges were introduced on 1 April 2014 for all NHS Pension employers who pay their scheme contributions late.

Employers will not pay any interest or administration charges if:

• scheme contributions are paid by the existing due dates (for example, the 19th of the month following deductions of regular employee and employer contributions)
• invoices relating to any charges for premature retirement costs currently issued on an individual member basis (costs for staff being made redundant, for example) are paid no later than 30 days after the invoice date or 30 days after the date of pension, whichever is later
• Quarterly Compensation invoices (ongoing costs for past employees, for example) are paid no later than 90 days after the period for which the invoice relates to
• Final Pay Control invoices are paid no later than 30 days from the date of the invoice

Payment of Late Payment invoices (PDF: 143KB)​​​​​​

Premature Early Retirement Costs (Compensation)

Quarterly Premature Retirement Pensions (Compensation)  

Payment terms: 90 days. These invoices must be paid by the end of the next quarter. Late payment charges apply if the invoice is paid late. 

Payment should be made by bank transfer to the NHS Pension Scheme account:

Bank Account Number:          10004084

Bank Sort Code:                     60-70-80

Bank Account Name:             NHS Pensions

Bank Name:                           National Westminster (RBS Group)

Reference to be shown:         Employer Reference plus Invoice No

 

For queries regarding payment and invoice details, email pensionsfinance@nhsbsa.nhs.uk. 

Capitalisation Invoices (Cap)

Payment terms: 30 days from the date of invoice or date of pension if later. Late payment charges apply if the invoice is paid late. 

Payment should be made by bank transfer to the NHS Pension Scheme account: 

Bank Account Number:          10004084

Bank Sort Code:                     60-70-80

Bank Account Name:             NHS Pensions

Bank Name:                           National Westminster (RBS Group)

Reference to be shown:         Employer Reference plus Invoice No

 

For queries regarding payment, email pensionsfinance@nhsbsa.nhs.uk.

For queries regarding award calculation, email nhsbsa.pensionsemployers@nhsbsa.nhs.uk.

Final Pay Control (FPC) Invoices

Payment terms: 30 days from the date of the invoice. Late payment charges apply if the invoice is paid late.

Payment should be made by bank transfer to the NHS Pension Scheme account: 

Bank Account Number:          10004084

Bank Sort Code:                     60-70-80

Bank Account Name:             NHS Pensions

Bank Name:                           National Westminster (RBS Group)

Reference to be shown:         Employer Reference plus Invoice No

 

For queries regarding payment, email pensionsfinance@nhsbsa.nhs.uk.

For queries regarding calculations, email fpc@nhsbsa.nhs.uk.

Please see final pay controls and employer charge factsheet (PDF: 76KB) for guidance regarding this.

Quarterly Injury Benefit Invoices

Payment terms: 30 days from the date of the invoice.

Payment should be made by bank transfer to the NHS Injury Benefit Scheme account: 

Bank Account Number:          10004092

Bank Sort Code:                     60-70-80

Bank Account Name:             NHS Injury Benefits

Bank Name:                           National Westminster (RBS Group)

Reference to be shown:         Employer Reference plus Invoice No

 

For queries regarding payment, email pensionsfinance@nhsbsa.nhs.uk.

For queries regarding the Permanent Injury award calculation, email injurybenefitsenquiries@nhsbsa.nhs.uk.

Contact us regarding:

• Processing and collection of monthly scheme contributions from employers
• Contribution enquiries - non-payment, payment queries and adjustments
• Changes to bank details
• Refund requests for incorrectly submitted contributions
• Account or employer closures
• Invoicing of employer costs

Employers can contact us by email at pensionsfinance@nhsbsa.nhs.uk.

You may also be contacted regarding contribution non-payment queries by pensionsfinance@nhsbsa.nhs.uk.

Contribution Remittances (EA and GP Practices)

Contact us regarding remittance paperwork for contribution payments paid by bank transfer by email to eafinance@nhsbsa.nhs.uk.

Helpful links

For any other NHS Pension or Injury Benefit enquiries, visit our 'Ask Us' knowledge base or contact the Employer Helpline:

Telephone: 0300 330 1353
Find out about call charges
Email: nhsbsa.pensionsemployers@nhsbsa.nhs.uk

Enquiries regarding invoices for scheme administration and interest charges for late payment or non-payment of pension contributions

Contact the NHS Business Services Authority Accounts Receivable team in Newcastle:

Email: accountsreceivable@nhsbsa.nhs.uk
Telephone: 0191 244 6957
Find out about call charges

Main NHS organisations:

Assurance cover letter 2023 to 2024 (Word: 262KB)For completion by Trusts, Foundation Trusts, Integrated Care Boards (ICBs) and Arms Length Bodies (ALBs) that have not completed a return in this financial year:Staff assurance statement (Excel: 131KB)

For completion by local health boards for GP contributions:

GP assurance statement (Excel: 129KB)

Please note the deadline for this year’s exercise has been extended to the 22 April 2024.

 

GP Integrated Care Boards are not required to submit an assurance statement for GP contributions as a separate process has been agreed with NHS England who will manage and collate the information prior to submission to NHS Pensions.

 

Information can be found on NHS England’s SharePoint guidance library.

 

Welsh organisations who remit both staff and GP contributions to the NHS Pension Scheme should complete 2 statements, covering staff and GP payments separately.

Independent Provider End of Year Certificate for 2019-20 (Excel: 219KB)Independent Provider End of Year Certificate for 2020-21 (Excel: 213KB)Independent Provider End of Year Certificate for 2021-22 (Excel: 221KB)Independent Provider End of Year Certificate for 2022-23 (Excel: 253KB)Independent Provider End of Year Certificate for 2023-24 (Excel: 201KB)

New Fair Deal End of Year Certificate 2019-20 (Excel: 117KB)New Fair Deal End of Year Certificate for 2020-21 (Excel: 118KB)New Fair Deal End of Year Certificate for 2021-22 (Excel: 124KB)New Fair Deal End of Year Certificate for 2022-23 (Excel: 116KB)​New Fair Deal End of Year Certificate for 2023-24 (Excel: 127KB)

We issue annual invoices in arrears for administration charges of the NHS Pension Scheme.

We send invoices to organisations we expect will be able to reclaim VAT, for example trusts and CCGs. For NHS organisations, this will be under heading 17 of the HM Treasury Contracting out Direction (Departmental staff records and payroll systems including administration and payment of pensions).

We issue invoices in June for the previous financial year, as it is not practical to issue monthly VAT invoices.

These invoices reflect amounts already paid to the Scheme. No further payment is required as the invoice is for VAT reclaim purposes only.

Email pensionsfinancereporting@nhsbsa.nhs.uk if you have not received an invoice and need one, or if you have any questions.

if you need to contact us regarding:

• Scheme accounts and financial reporting
• Annual Contribution Assurance Statement exercise
• ill-health statistics
• administration levy – VAT notification
• Independent Provider annual certification
• new fair deal annual certification 

Email the team at: pensionsfinancereporting@nhsbsa.nhs.uk