The Department of Health and Social Care (DHSC) has confirmed that the transitional approach that has operated since 2019/20 for employer contributions will continue in 2026/27.
Employers should ensure that their payroll provider continues to apply an employer contribution rate of 14.38% for 2026/27.
For NHS organisations, employers should carry on paying pension payments as normal:
- the NHS Business Services Authority will continue to only collect 14.38% from employers and organisations should plan on this basis
- central payments will be made by NHS England for the remaining 9.4%
For organisations currently invoiced separately, you will continue to receive invoices:
- central payments will be made by DHSC for Local Authorities (including County Councils), Ministry of Defence – People, Pay & Pensions Agency for 6.9% and 7.14% for University Medical Schools costs
- Local Authorities (including County Councils) and Ministry of Defence – People, Pay & Pensions Agency invoices will be 2.5%
- University Medical School invoices will be 2.26%
- DHSC Arms-length bodies invoices will be 9.4%