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Pensions & Retirement
Your SPPA tier rate and contribution, the 22.5% employer top-up, your real cost after Scottish tax relief, and the pension you build each year.
By Gary · Updated May 2026
Select a band to auto-fill pay (midpoint), or enter it manually below
Enter your pensionable pay above to see your contribution instantly.
The NHS Superannuation Scheme (Scotland) is run by the Scottish Public Pensions Agency (SPPA), separately from the NHS England scheme. Your contribution is tiered by pensionable pay, from 5.7% up to 12.7% for 2026/27. The rate applies to your whole pensionable pay, which is why a pay rise that crosses a tier boundary can cost more than the rise itself at the margin.
On top of what you pay, NHS Scotland contributes 22.5%of your pensionable pay to the scheme — value that doesn't show on your payslip but is one of the most valuable parts of the job. Read more in the NHS employer contribution guide.
Your tier is assessed on the whole-time-equivalent salary for your post, then the rate is applied to your actual earnings — so enter your WTE pay above to land on the right tier. For the full picture, see the complete NHS Scotland pension guide.
Want your full take-home pay? The Take-Home Pay Calculator includes your NHS pension deduction alongside income tax and National Insurance.
Back to calculator ↑Answers to common questions about this calculator.
Work out your Scottish Teachers' Pension Scheme (STPS) contribution by tier, the 26% employer contribution, your real cost after Scottish tax relief, and the pension you build each year.
🏛️Work out your Local Government Pension Scheme (Scotland) contribution by tier, the employer contribution, your real cost after Scottish tax relief, and the 1/49th pension you build each year.
💰See your exact take-home pay monthly, weekly, daily, and hourly after all Scottish deductions.
This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.