Free tools | NHS pension
NHS pension tier calculator for locum GPs, 2026/27
As a freelance locum GP your 2026/27 member contribution tier comes from annualising all your GP pensionable pay: divide it by your pensionable days of service, multiply by 365, round down to the pound, and read the rate off the table. On NHSBSA's own example, £30,000 over 60 days annualises to £182,500 and pays 12.5%.
Enter your figures below for an estimate. It uses the same tier tables and 90% rule that Sessional uses to fill Form A and Form B, but it is not the official figure: you declare a provisional tier on Form B and NHSBSA, SPPA or HSC and your employers settle the final rate at year end.
Checked on against the primary sources listed at the end of this page.
Your GP income this pension year
Fees means what the practice paid for the work, not counting the employer contribution it added on top. Days of service are the days you were in pensionable GP work since 1 April; if you also hold a salaried GP post that runs without a break, count every day it covered.
Estimated tier, 2026/27
12.5%
Annualised pensionable pay £98,550.00
14.38% is the employer rate printed on Form A and Form B and the amount the practice adds to your fee. The scheme's overall employer rate is 23.78%; HM Treasury pays the difference, so you never collect or forward it.
An estimate, not the official figure. Your tier is set by you on Form B and settled at year end by annualising all your GP income; NHSBSA, SPPA or HSC and your employers determine the final rate.
| Annualised pensionable pay | Member rate |
|---|---|
| Up to £13,259.00 | 5.2% |
| £13,260.00 to £28,854.00 | 6.5% |
| £28,855.00 to £35,155.00 | 8.3% |
| £35,156.00 to £52,778.00 | 9.8% |
| £52,779.00 to £67,668.00 | 10.7% |
| £67,669.00 and above | 12.5% (your estimate) |
How does NHS pension annualisation work for locum GPs?
Locum work is irregular, so a month's pay tells NHSBSA nothing about your year. Since every member moved to the 2015 Scheme on 1 April 2022, a freelance GP locum must annualise; NHSBSA's Form B says that applies if you have a break of any length in the year, even one day. The formula printed on the 2026/27 form is: total GP pensionable income in the year, divided by pensionable days of service in the year, multiplied by 365.
Pensionable income is 90% of each fee, not counting the employer contribution the practice adds on top. Days of service are days in pensionable GP work, not sessions: two sessions on one day is one day. If you also hold a salaried GP post that runs all year with no break, NHSBSA's examples treat the year as 365 days of service and add the salary to the locum income, which can lift the tier that applies to all of it.
Worked example from the form: Dr E became a GP provider on 1 June 2026, giving 304 days of service to 31 March 2027. Practice profit of £70,000 plus £30,000 of locum income is £100,000; divided by 304 and multiplied by 365 that is £120,065 after rounding down, so the rate is 12.5% on all £100,000.
What are the NHS pension contribution tiers for 2026/27?
England and Wales use NHSBSA's table, printed on the 2026/27 Form B. The lowest band stays at £13,259 and the others rose with the CPI uplift.
| Annualised pensionable pay | Member rate |
|---|---|
| Up to £13,259.00 | 5.2% |
| £13,260.00 to £28,854.00 | 6.5% |
| £28,855.00 to £35,155.00 | 8.3% |
| £35,156.00 to £52,778.00 | 9.8% |
| £52,779.00 to £67,668.00 | 10.7% |
| £67,669.00 and above | 12.5% |
Northern Ireland's HSC scheme uses the same bands, with rates 0.2 points higher than England and Wales above the lowest band.
| Annualised pensionable pay | Member rate |
|---|---|
| Up to £13,259.00 | 5.2% |
| £13,260.00 to £28,854.00 | 6.7% |
| £28,855.00 to £35,155.00 | 8.5% |
| £35,156.00 to £52,778.00 | 10% |
| £52,779.00 to £67,668.00 | 10.9% |
| £67,669.00 and above | 12.7% |
Scotland's SPPA publishes nine bands. A locum's pay changes through the year, so the calculator uses SPPA's Table 2, the one for members whose pensionable pay changes during the current scheme year.
| Annualised pensionable pay | Member rate |
|---|---|
| Up to £13,330.00 | 5.7% |
| £13,331.00 to £28,987.00 | 6.4% |
| £28,988.00 to £34,302.00 | 7.0% |
| £34,303.00 to £43,038.00 | 8.7% |
| £43,039.00 to £45,134.00 | 9.8% |
| £45,135.00 to £54,862.00 | 10.5% |
| £54,863.00 to £59,369.00 | 11.2% |
| £59,370.00 to £83,026.00 | 11.6% |
| £83,027.00 and above | 12.7% |
Which employer rate goes on Form A and Form B?
In England and Wales, 14.38%. NHSBSA's 2026/27 Form A says the employer rate is 14.38% including a 0.08% administration levy, and Form B tells you to enter that 14.38% in box h. The overall employer rate is 23.78%, but HM Treasury makes up the extra 9.4%, so it never appears on a locum form and you never collect it. The practice adds 14.38% of your pensionable pay to the fee, and you forward it with your own contribution.
When do I have to submit the forms and pay?
Two deadlines, and they run from different dates. You cannot pension a period of freelance locum work that ended more than 10 weeks ago, whenever the fee is paid; forms received later are rejected. Separately, both contributions must reach NHS England through PCSE, or your local health board in Wales, by the seventh day of the month after the month you received the fee: June fees by 7 July.
The NHS pension guide for locum GPs walks through Form A, Form B and the other nations step by step, and Sessional's pension forms help page explains how the forms are pre-filled from your sessions.
Is this tier estimate official?
No. It is a planning estimate that applies the published 2026/27 tables to the figures you type in. It cannot see income you leave out, and it does not model added years, additional pension or early retirement buy-out. Tick the rate you believe is right on Form B, check it against NHSBSA's GP Pension Guide and annualisation calculator, and take advice from a pension-literate accountant if a lot rides on it. For your tax position after pension contributions, the locum tax calculator is the next step.
Reference notes | Questions
Frequently asked questions
How is my NHS pension tier worked out as a locum GP?
By annualising. NHSBSA's 2026/27 Form B gives the formula: total GP pensionable income in 2026/27, divided by pensionable days of service in 2026/27, multiplied by 365. The result is rounded down to the nearest pound and placed in the tier table. It must include all your GP pensionable income, salaried work as well as locum work.
What counts as pensionable pay for a freelance locum GP?
Ninety per cent of the fee, excluding the employer contribution element. NHSBSA's Form A says you cannot pension any more or less than 90%. If you trade as a limited company you cannot declare the income on Form A at all.
Why does the calculator say 14.38% when I have read 23.78%?
Both are real. 14.38%, including a 0.08% administration levy, is the employer rate printed on Form A box 3 and Form B box h, and it is what the practice adds to your fee and you forward. 23.78% is the overall employer rate; NHSBSA says HM Treasury makes up the additional 9.4%, so you never handle it.
What if my estimated tier turns out to be wrong?
The tier you tick on Form B during the year is provisional. At year end you annualise your whole year. If the rate was too low you pay the arrears straight away to NHS England, PCSE or your local health board; if it was too high you claim a refund.
Is this the official NHSBSA annualising calculator?
No. It is an estimate built on the published 2026/27 tables. NHSBSA publishes its own annualisation calculator alongside the GP Pension Guide, and NHSBSA (or SPPA in Scotland, or HSC in Northern Ireland) together with your employers determines the tier that applies. This is not pensions advice.
Let the forms fill themselves
On Plus and Pro, Sessional builds Form A and Form B from the sessions you log, at the form rate, with the 10-week date for each month shown. You check, sign and submit them yourself; Sessional does not send anything to PCSE. Basic is free, with no card.
Sources
Each source below was read on unless it says otherwise. Rules and rates change: check the source before you rely on a figure, and tell us if something here is out of date.
- NHSBSA, GP locum Form B: 1 April 2026 to 31 March 2027 (ref 20260226 V1), PDF: the 2026/27 England and Wales tier table, the annualising formula and its worked examples, rounding down to the pound, the provisional tier and year-end arrears or refund, the Form B steps, and payment by the seventh day of the following month
- NHSBSA, GP locum Form A: 1 April 2026 to 31 March 2027 (ref 20260226 V1), PDF: the 90% pensionable rule, the 14.38% employer rate including the 0.08% levy, the 23.78% overall rate with HM Treasury paying 9.4%, the 10-week rule, no Form A for limited company income, and that out-of-hours work goes through the SOLO process
- PCSE, submit Locum A and B forms: the ten week rule wording, submission through PCSE Online, and the seventh-day payment deadline
- Scottish Public Pensions Agency, NHS member contributions: the nine Scottish bands from 1 April 2026, and that Table 2 applies to a member whose pensionable pay changes during the year
- HSC Pension Service, membership, contributions and pay: the six Northern Ireland bands and rates from 1 April 2026
Continue | Related pages
Related pages
Guide
NHS pension for locum GPs
Forms A and B, the 10-week rule, deadlines and the four nations.
Help
NHS pension forms in Sessional
How Form A and Form B are pre-filled from your sessions.
Tool
Locum tax calculator 2026/27
Income tax and Class 4 NI on your locum profit.
Blog
NHS pension Forms A and B, explained
The long read on filling in both forms.