These changes form part of your Employer Obligations.

The outsourcing of the payroll and/or the pension function does not discharge your employer obligations.

Getting to grips with the latest amendments to 1st April, presents a number of challenges for Employers.

There are presently three planned phased changes with the first phase, including initial changes to the Tiered Contribution Tiers and Scheme Member Contribution Rates implemented in October 2022.

  1. Implementation of Phase 1 (Revised) introducing further amendments to the member contribution tier thresholds must be applied to all scheme members in July 2023 and backdated to 1st April 2023
  2. Phase 2 is expected in late 2023, thresholds and rates will be confirmed in due course
  3. A final phase which could include the aggregation of earnings for multiple part time posts and the removal of a limit on pensionable earnings to whole time hours is not expected before April 2024

All employees who are eligible for the NHS Pension Scheme reside within the scope of the changes. Employees include “Bank/As & When Required/Zero Hours Contract Workers”