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NHS Pensions Finance

Contribution collection

Payment schedule

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

Payment deadline dates for the financial year from April 2023 up to March 2024 are as follows: 

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 2023 Wednesday 17 May 2023 Friday 19 May 2023
May 2023  Thursday 15 June 2023 Monday 19 June 2023
June 2023  Monday 17 July 2023 Wednesday 19 July 2023
July 2023  Wednesday 16 August 2023 Friday 18 August 2023
August 2023  Friday 15 September 2023 Tuesday 19 September 2023
September 2023 Tuesday 17 October 2023 Thursday 19 October 2023
October 2023  Wednesday 15 November 2023 Friday 17 November 2023
November 2023  Friday 15 December 2023 Tuesday 19 December 2023
December 2023  Wednesday 17 January 2024 Friday 19 January 2024
January 2024  Thursday 15 February 2024 Monday 19 February 2024
February 2024  Friday 15 March 2024 Tuesday 19 March 2024
March 2024  Wednesday 17 April 2024 Friday 19 April 2024

The reason that some due dates are earlier than the 19th of the month is to take into account of where the 19th has fallen on a weekend or bank holiday and cannot be processed until the following working day. This 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.

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

Submitting contributions via the Make Contribution Payments (MCP) system

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 our stakeholder team by email: stakeholderengagement@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 2269

Bolton

BL6 9JS

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 and late payment of contributions

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 three 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.
  3. After 5 to 7 days an email is sent to the accountable officer to advise that they will now be included in the Pension Regulators report.

They will also be escalated to Stakeholder Engagement Team (SET) to consider referral to The General Medical Council and NHS England.

 

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:

Contributions due but unpaid will incur a daily interest rate of Consumer Price Index (CPI) plus 3%. An administration charge of £75 will also be payable.

There are provisions in the regulations for NHS Pensions to waive an administration and/or interest charge in circumstances which the Scheme Administrator feels are exceptional.

Reasons such as staff pressure, holidays or postal delays are unlikely to be viewed as exceptional. Employers wishing to claim exceptional circumstances must email evidence and a clear explanation for the late payment to pensionsfinance@nhsbsa.nhs.uk.

Further details can be requested via pensionsfinance@nhsbsa.nhs.ukPlease include your name, EA code and phone number when contacting us.

Payment of Late Payment invoices

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

Other contributions

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.

How to contact the NHS Pensions Finance Team

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

 

 Annual Finance Reporting

2022 to 2023 annual contributions assurance exercise

Main NHS organisations:

Assurance cover letter 2022 to 2023 (PDF: 157KB)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: 124KB)

For completion by local health boards for GP contributions:

GP assurance statement (Excel: 134KB)

Please note the deadline for this year’s exercise has been extended to the 21 April 2023.

 

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.

VAT treatment of charges from NHS Pension Scheme

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.

How to contact the team

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