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NHS Pensions Finance

Contribution collection

Payment schedule

2018 to 2019 payment schedule for NHS Pension Scheme contributions (PDF: 112KB)2019 to 2020 payment schedule for NHS Pension Scheme contributions (PDF: 111KB)

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

Details of the employer contributions can be found on the cost of being in the Scheme page on the member hub.

Submitting Contributions via the Make Contribution Payments (MCP) system

About the Make Contribution Payments (MCP) system

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: nhsbsa.polhd@nhs.net.
 

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: nhsbsa.stakeholderengagement@nhs.net.
 

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: 0870 011 7108
Monday – Friday, 10am to 2pm

Email: nhsbsa.polhd@nhs.net
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’ve 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: 0870 011 7108
Monday – Friday, 10am to 2pm

Email: nhsbsa.polhd@nhs.net
 

Add additional organisations to existing access

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

Telephone: 0870 011 7108
Monday – Friday, 10am to 2pm

Email: nhsbsa.polhd@nhs.net
 

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: 0870 011 7108
Monday – Friday, 10am to 2pm

Email: nhsbsa.polhd@nhs.net

 

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: 0870 011 7108
Monday – Friday, 10am to 2pm

Email: nhsbsa.polhd@nhs.net
 

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 nhsbsa.pensionsfinance@nhs.net 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 nhsbsa.pensionsfinance@nhs.net 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 nhsbsa.pensionsfinance@nhs.net 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 nhsbsa.pensionsfinance@nhs.net

For 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.

For 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 should £0 or a negative balance 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 nhsbsa.pensionsfinance@nhs.net 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.

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. 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.

You can find guidance for completing the SD55E on the NHS Pensions website at the following link https://www.nhsbsa.nhs.uk/employer-hub/pensions-online

The manual, paper SD55E form (if required) can be downloaded from the NHS Pensions website at the following link https://www.nhsbsa.nhs.uk/employer-hub/technical-guidance/options-leaving-scheme

For General Enquiries please contact us either via email at nhsbsa.pensionsemployers@nhs,net or by Telephone on 0300 3301 353 

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.

Please refer to the relevant Payment Schedules below:

2018 to 2019 payment schedule for NHS Pension Scheme contributions (PDF: 112KB)2019 to 2020 payment schedule for NHS Pension Scheme contributions (PDF: 111KB)

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 giving full details of the reason for non-payment or if paid, the payment date, method of payment and amount paid

Email to nhsbsa.pensionsfinance@nhs.net 

 

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 giving full details of the reason for non-payment or if paid, the payment date, method of payment and amount paid

Email to nhsbsa.pensionsfinance@nhs.net 

 

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

Step 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.

Step 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.

Step 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)

Late Payment Charging

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

Administration and interest charges were introduced on 1st 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 (e.g. 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 (e.g. costs for staff being made redundant) 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 (e.g. ongoing costs for past employees) 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

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 the following email address: nhsbsa.pensionsfinance@nhs.net.

Further details can be requested via nhsbsa.pensionsfinance@nhs.net.  Please 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

 

Queries regarding payment and invoice details: email nhsbsa.pensionsfinance@nhs.net

 

  • 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

 

Queries regarding payment: email nhsbsa.pensionsfinance@nhs.net

Queries regarding award calculation: email nhsbsa.pensionsemployers@nhs.net

 

Final Pay Control (FPC) Invoices

Payment Terms: 30 days from the date of the invoice

Late Payment charges apply if 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

 

Queries regarding payment:  email: nhsbsa.pensionsfinance@nhs.net

Queries regarding calculations:  email: nhsbsa.fpc@nhs.net

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

 

Queries regarding payment: email: nhsbsa.pensionsfinance@nhs.net

Queries regarding the Permanent Injury award calculation: nhsbsa.injurybenefitsenquiries@nhs.net

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: nhsbsa.pensionsfinance@nhs.net

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

Contribution Remittances (EA and GP Practices)

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

Helpful links

For any other NHS Pension or Injury Benefit enquiries

Please visit our 'Ask Us' knowledge base.

Contact the Employer Helpline

Telephone: 0300 3301 353

Email: nhsbsa.pensionsemployers@nhs.net

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

Contact NHS Business Services Authority Accounts Receivable team in Newcastle:
Email: nhsbsa.accountsreceivable@nhs.net 
Telephone: 0191 244 6957

 

 Annual Finance Reporting

2018 to 2019 annual contributions assurance exercise

Main NHS Organisations:

Assurance cover letter 2018 to 2019 (PDF: 227KB)

 

For completion by Trusts, Foundation Trusts, Clinical Commissioning Groups, Arms Length Bodies and Direction Bodies that have not completed a return in this financial year:

Staff assurance statement (Excel: 534KB)

 

For completion by local health boards for GP contributions:

GP assurance statement (Excel: 530KB)

 

All CCGs are required to complete an assurance statement for staff contributions.

 

Delegated CCGs 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 (IP) End of Year Certification

New Fair Deal (NFD) End of Year Certification

VAT treatment of charges from NHS Pension Scheme

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

We issued invoices in June 2018 for the year ending 31 March 2018. We expect a similar timetable to be in place in 2019. It is not practical to issue monthly VAT invoices.

We will send invoices to organisations we expect will be able to reclaim VAT. 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).

These invoices reflect amounts already paid. No further payment is required.

Email nhsbsa.pensionsfinancereporting@nhs.net 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: nhsbsa.pensionsfinancereporting@nhs.net.