The NHS Scotland Pension Scheme 2015 replaced the previous schemes on 1 April 2015. All new NHS employees in Scotland are now automatically enrolled in to the scheme. Additionally, if you’ve previously been a member of one of the earlier NHS pension schemes in Scotland, you may have been transitioned to the 2015 scheme already – or you will be at an agreed date in the future, depending on your protection status.

The scheme is a high quality workplace pension scheme that offers defined benefits at retirement and protection for your dependents based on your career average earnings.

A full Equality Impact Assessment was carried out prior to the implementation of the Scheme which assessed the impact of the new arrangements on affected groups with protected characteristics in the NHS in Scotland.

Key features

• Benefits accrued on a Career Average Revalued Earnings (CARE) basis.
• Normal pension age the same as the your State Pension Age.
• Pension accrual rate of 1/54th of pensionable earnings each year.
• Benefits for active members revalued each year using the Consumer Prices Index (CPI) plus 1.5%.
• Benefits for preserved members increased using the CPI each year.
• Valuable death benefits for your dependents.
• Option to take part of your pension and continue working.
• Enhanced pension for working longer than normal pension age.
• Option to purchase additional pension.
• Option to buy out the actuarial reduction if retiring from age 65 and before state pension age.
• Option to take some of your pension as a tax-free lump sum.

Related information

Looking for specific information about your 2015 pension or need to know how to use our services?  These links will take you to relevant pages that can help:

How the 2015 scheme is calculated

An infographic that shows how your Career Average Revalued Earnings pension is calculated.

Pension calculators

Our pension calculator can give you an estimate of what you may be entitled to when you choose to retire. 

Pension estimates and your Annual Benefit Statement

Information about pension estimates and your annual benefit statements, including how to access them.

Joining the 2015 Scheme

Information for new members of the scheme, including how to top up or transfer-in another pension.

Leaving the NHS or opting-out of the scheme

Learn more about what to do if you want to stop paying into your pension pot or are thinking about leaving NHS employment.

Transferring another pension into the NHS scheme

A step-by-step guide to help you transfer another pension into the NHS scheme.

Death benefits

Information for members and dependents in the event that a scheme member dies whilst still in service or after retirement.

Tapered Protection

Information for members who were previously paying into the 1995 or 2008 scheme and received tapered protection when the 2015 scheme was introduced.

Injury Benefits

Find out if you are eligible for injury benefits if you have been injured whilst at work.

Paying for additional pension benefits

Find out how to contribute more into your pension scheme so that you can increase your entitlement when you retire.

Normal Retirement Age 

You can use the state pension age calculator to find out when you will be able to retire from the 2015 scheme without an early retirement penalty.

About the NHS Superannuation Scheme (Scotland) 2008 section

The 2008 section of the NHS Superannuation Scheme closed to new members from 1 April 2015 with all new NHS employees joining the 2015 scheme from that date.

Key features:

• normal pension age of 65
• minimum Pension age of 55
• pension based on membership and reckonable pay
• pension worth 1/60th of your reckonable pay for each year of service
• option to exchange part of your pension benefits for cash lump sum at retirement in a process known as commutation
• death benefits payable to your legal spouse, registered civil partner, qualifying partner and dependent children from the date of your death.

Choice Exercise transfers

If you opted to move from the 1995 section to the 2008 section, you must give up some of your pension to receive a mandatory lump sum based on your service up to 31 March 2008. You are treated as a 2008 section member for all other purposes.

About the NHS Superannuation Scheme (Scotland) 1995 section

The NHS Superannuation Scheme (Scotland) 1995 section is one of three NHS pension schemes for people directly employed by the NHS along with medical, dental, opthalmic practitioners, general medical practice staff and staff working for certain approved employers in Scotland.

The 1995 section closed to new members on 1 April 2008. Members who were active in the scheme on 31 March and 1 April 2008 remained in the 1995 section but may have had the chance at a later date to move to the 2008 section as part of the Choice Exercise.

Key Features

• Normal pension age of 60.
• Option to retire at age 55 for Special Class members and Mental Health Officers.
• Pension based on membership and final pensionable pay.
• Pension worth 1/80th of your final year's pensionable pay for each year of membership.
• Automatic tax free lump sum upon retirement.
• Valuable death benefits for your family.

Your NHS pension contributions

The amount you pay towards your pension scheme depends on your ‘pensionable pay’ (which is your salary, wages, fees and any other regular payments but not any bonuses, expenses or overtime payments).

For officers this is based on your previous year’s earnings. If you are a practitioner, we’ll use earnings in the current year. If you work part-time, your contribution rate is worked out using your actual pensionable pay.

Your pension contributions are deducted from your monthly salary by your employer and you receive income tax relief on your contributions.

Your employer contributes an amount equal to 22.5% of your pensionable pay into the scheme on your behalf.

Current contribution rates for the NHS Scotland Pension Scheme 2015 are shown in the table below:

This table will apply to any member who starts a new job or whose pensionable pay changes, as a result of an employment change, during the current scheme year.

Further reading

Early retirement reduction buy out

Increasing your pension

How to work out your contribution rate

There's an important distinction between how practitioners' pension contributions are calculated compared to regular NHS officers who are directly employed. For officers working part-time, the contribution rate is determined by their whole time equivalent salary. For practitioners, it's only based on actual earnings. 

Contribution rate for practitioner members from 1 October 2024

This table will apply to any member who starts a new job or whose pensionable pay changes, as a result of an employment change, during the current scheme year.

How to inform your employer of your contribution rate when you have multiple employments

If you have more than one employment contract, you'll have to complete the Form applicable to Assistant Practitioner and salaried GP Practitioners. 

Each of your employers need to complete the Estimate of your annual earnings section along with your start and termination date before the start of each financial year.

Once this has been completed by each of your employers, use your estimated aggregated earnings from all of your employments to determine your contribution rate. You'll also have to provide your employers and SPPA with a copy of your Estimate of your annual earnings form.

Assistant practitioners and salaried GPs

Assistant and salaried GPs (including locums who are not principal GPs) are required to ensure that earnings from all NHS employments are taken into account when setting their pension contribution level.

This form must be given to all your employers for completion and a completed copy returned to SPPA by 1 May each year. It can be found in our annual circular which is usually published in February each year. This form does not apply to GP providers, GP registrars, or freelance GP locums. A copy should also be retained by the employer (including PSD for locums).

Self-employed Principal GPs with additional Out of Hours GP posts

The payroll department will place you on a 9.5% contribution rate for your Out of Hours GP post. You'll need to declare this income on your GAC form and PSD will make any adjustment required.

Dental Practitioners (Principal and Assistant)

Dental Payments (Practitioner Service Department) will ensure that the correct contribution rate will be applied to your contributions.

Please complete the FC21 application form. You should include the agreed salary, payment of fees and any other regular payments made in respect to the provision of NHS Dental Services. Don't include payments made in respect of bonuses, expenses or overtime.

The total amount claimed cannot exceed the agreed amount of remuneration for the assigned list number.

You can join the NHS Superannuation Scheme if you have joined the relevant NHS Board dental list and you are carrying out work for the NHS General Dental Services (GDS).

The work that you are carrying out for GDS will be superannuable.

Over-paid pension contributions

If you discover that you've over-paid in your pension contributions in any given financial year, follow the appropriate action outlined below.

Assistant/Salaried GP

If you only have one employment, inform your employer that you've over-paid and they'll refund any over-paid contributions.

If you have more than one salaried employment, you'll need to contact all of your employers and inform them of your new contribution rate. You'll have to complete an additional Form applicable to Assistant Practitioner and salaried GP Practitioners. Each individual employer will have to refund you for each individual employment.

Principal GP

If you've over-paid, any adjustments will be made when PSD is processing your GAC form.

Dentists (Assistant and Principal)

Dental Payments will refund any overpayment in your contributions.

However, if you've discovered that you've over-paid in your contributions and the financial year has passed, you'll have to apply for a refund from SPPA.

If you think you have overpaid your contributions please contact us. 

Contribution under-payments

If you've under-paid on your contributions then you'll have to contact SPPA and we'll calculate how much you owe and provide you with an invoice.

Pension qualification period

You'll qualify to receive benefits once you've contributed to the scheme continuously for two calendar years. This includes any officer service that you paid superannuation on, prior to being employed as a Practitioner. If you have less than two years' calendar service and you wish to opt out or leave the scheme, you can apply for a refund.

Paying your contributions to SPPA

If you are a partner within a GP practice or a single handed GP in a Practice, you are referred to as a Principal GP. Your earnings (profit share) are reported through the GP Annual Certificate (GAC) form and then sent to Practitioner Services.

This form must be completed for the previous financial year by the 28th February every year. If you are unable to complete your GAC form for this date, then please contact your PSD.

PSD will then process your GAC form and send the relevant financial information to SPPA. This information should be uploaded onto your record by July.

If you are a self-employed GP Locum who will often provide short term cover within a number of GP practices, you are classified as an Assistant GP.

As a self-employed GP Locum you are responsible for completing your own A&B forms and then sending them to your PSD. These forms must be sent into Practitioner services by the 7th of every month. Once these forms have been processed then SPPA will receive the annual return and the relevant information will be loaded onto your record.

Special Class members and Mental Health Officers

For some members who joined the NHS pension scheme before 1 April 1995, the nature of the work they did entitled them to an earlier normal pension age and, in some cases, other enhanced terms. 

Special Class membership

If you were employed as a nurse, physiotherapist, midwife or health visitor and joined the NHS superannuation scheme before 1 April 1995, your employer may have determined that you qualified for Special Class membership.

Special Class membership allows you to apply for your full 1995 section pension entitlement from the age of 55 rather than the normal pension age for the 1995 section which is 60.

In some circumstances, Special Class status can be lost meaning that your normal retirement age will default to the section’s normal retirement age of 60.

You will lose your Special Class status if:

• you move to a post that doesn’t qualify for Special Class membership and do not return to a Special Class post within five years, or;
• you have a break in service or scheme membership of more than five years, or;
• you don’t work in a Special Class post for the last five years of your NHS employment.

Redundancy

If you have Special Class membership and you’re made redundant without becoming entitled to an immediate pension, you may, in certain circumstances, retain your right to retire at age 55. If you’re made redundant, contact us for further information.

Maximum service

If you hold Special Class membership you can have a maximum service of 45 years. 

Moving to the NHS 2015 scheme

If you have Special Class membership, your 1995 section benefits will be preserved from the date you joined the 2015 scheme and you’ll no longer accrue service in the 1995 section. You will retain the option to apply for your preserved benefits from age 55.

Important note for male Special Class members: The pension benefits you’re entitled to apply for from age 55 will be based on service you’ve accrued after 17 May 1990. Any pension benefits accrued prior to this date can be claimed at 60, or earlier as a voluntary early retirement award.

Mental Health Officer status

If you were employed on the medical or nursing staff of a hospital* used for the treatment of patients suffering from mental disorders, and you joined the NHS superannuation scheme before 1 April 1995, your employer may have determined that you qualified for Mental Health Officer status.

_{*Any institution for the reception and treatment of any patients suffering from a mental disorder and, in some circumstances, clinics, outpatient departments and community units may be regarded as a hospital.}

As a Mental Health Officer, you can apply for your 1995 section pension benefits from the age of 55 without actuarial reduction rather than the normal pension age of 60 that usually applies in the 1995 section.

To qualify for this you must be an actively contributing scheme member with 20 years’ (or more) Mental Health Officer qualifying service. You must also be in NHS employment as a Mental Health Officer immediately before you claim your pension benefits.

If you’re not eligible to retire at age 55 as a Mental Health Officer due to having less than 20 years calendar service, you may still be entitled to retire at 55 under Special Class membership regulations – so it’s worth checking the Special Class regulations above.

In some circumstances, Mental Health Officer status can be lost meaning that your normal retirement age will default to the section’s normal retirement age of 60. You will lose your Mental Health Officer status if: you move to a post which does not devote whole, or almost whole time, in the direct treatment or care of patients suffering from mental disorder* you have a disqualifying break of more than five years

*This does not apply to members moving within the Mental Health field. Posts up to and including Director of Nursing Services or equivalent in a wholly psychiatric unit may be allowed to retain MHO status provided that the post holder has a clear line management responsibility for ward nursing staff and consequently a responsibility for the treatment or care of patients with mental disorder. Employers will determine if a member’s post still qualifies for MHO status and report this to SPPA

If you hold Mental Health Officer status and you’re made redundant without becoming entitled to an immediate pension, you may, in certain circumstances, retain your right to retire at age 55. If you’re made redundant, contact us for further information.

Doubled years

The day after you complete 20 calendar years of Mental Health Officer service is referred to as your ‘doubling date’. This applies to both full-time and part-time members. Following the ‘doubling date’, every complete calendar year of Mental Health Officer service is counted as two complete years for pension purposes. So, for example, a full time Mental Health Officer with 21 years’ service would have 21 regular years plus one doubled year to give 22 years in total.

If, however, you work part-time your reckonable service is ‘doubled’ for each whole calendar year you complete as a Mental Health Officer from your ‘doubling date’. So, for example, if you work 80% part-time as a Mental Health Officer, the 292 days of service you accrue in a full calendar year will be doubled to 584 days.

Service restrictions

• If your calendar service, including doubled years, exceeds 40 years by your 55th birthday, your reckonable service will be restricted for benefit calculation purposes. If you have any period of part-time service, an equivalent restriction will be applied.
• If you’re a Mental Health Officer under the age of 55 your total amount of service (including any ‘doubled years’) is restricted to 40 years and 1 day (or part-time equivalent).
• If you’re a Mental Health Officer over the age of 55 whose service has previously been restricted, your ‘doubling date’ changes to your 55th birthday. The reckonable service you accrue in each whole calendar year after your 55th birthday will be ‘doubled’ and added to your total years of service.

Maximum service

As a Mental Health Officer, you must stop making contributions on your 60th birthday if you’ve already accrued 45 years’ qualifying service. If you haven’t accrued 45 years’ service, you can continue to remain in the scheme until your 65th birthday or until you’ve accrued 45 years’ service, whichever is earlier. After that, you must cease making contributions.

Moving to the NHS 2015 scheme

Your 1995 section benefits will be preserved and you’ll no longer accrue service in this scheme. You will, however, retain the option to apply for these benefits from age 55, providing you are an ‘active’ member in a Mental Health Officer post.

If you have more than 20 calendar years Mental Health Officer service, you’ll retain the option to apply for these benefits from age 55. If, however, you have less than 20 years Mental Health Officer service you may still be entitled to claim your 1995 section benefits at age 55 under Special Class status regulations