The Department of Health has made the Health and Social Care Pension Scheme (Member Contributions) (Amendment) Regulations (Northern Ireland) 2026 (S.R. 2026 No. 16). The rule updates the pensionable earnings bands used to determine what members pay, comes into operation on 2 March 2026, and applies retrospectively from 1 April 2025.
The instrument proceeds on the usual scheme‑regulation footing: it records consultation with affected parties, a report laid before the Assembly under section 22(2) of the Public Service Pensions Act (Northern Ireland) 2014, and consent from the Department of Finance. The Assembly’s Committee for Health considered the proposal (SL1) on 5 February 2026, consistent with the oversight applied to previous HSC pension rules. (consult.nia-yourassembly.org.uk)
For employees, regulation 30 of the principal 2015 Regulations is amended. The tables in paragraphs (3) and (3A), which set member contribution rates by reference to current‑year and previous‑year pensionable earnings respectively, are replaced in full. Paragraph (7) is updated to refer to 2026/27 and paragraph (8)(d) is updated to refer to 2026, ensuring the scheme‑year references align with forthcoming periods.
For practitioners and non‑GP providers, regulation 31 is amended. Table 4, which determines practitioner contribution rates by pensionable earnings, is substituted. Paragraph (11) is updated to refer to 2026/27 and paragraph (12)(d) to 2026, keeping the cross‑references current and signalling the approach for subsequent scheme years.
Under the 2015 scheme, a scheme year runs from 1 April to 31 March. Applying the revised earnings bands from 1 April 2025 ensures a single set of thresholds applies across the whole of 2025/26, despite the statutory rule commencing later. Administrators should therefore review deductions made since April 2025 and reconcile member positions.
For officer members paid through payroll, the change affects both assessment routes. Where tiers are set on actual in‑year pensionable earnings, the substituted paragraph (3) table governs mid‑year tiering and the year‑end check. Where tiers are set on previous‑year pensionable earnings, the substituted paragraph (3A) table determines the 2025/26 starting position; payroll systems should be checked to ensure both pathways use the updated thresholds.
For general medical and dental practitioners and non‑GP providers, contribution rates are typically reconciled through end‑year certificates. Replacing Table 4 sets the thresholds to be used when finalising 2025/26 certificates and making any balancing payments or refunds; intermediary estimates for 2025/26 should be revisited so that any arrears or credits are minimised at certificate stage.
The Department’s use of retrospective effect is grounded in Northern Ireland pensions legislation where, subject to consultation and reporting safeguards, scheme regulations may make retrospective provision. Similar retrospective adjustments have been used in prior HSC pension rules and, in Great Britain, to implement mid‑year threshold updates. (niassembly.gov.uk)
The backdating to 1 April 2025 means some members will move down a tier and be due refunds, while others may move up and owe arrears. Employers should apply adjustments through payroll with appropriate tax relief and explain net outcomes clearly. Practitioners should reflect the updated thresholds in their 2025/26 certificates and adjust provisional contributions where necessary.
The timing also sits alongside CARE revaluation changes in Northern Ireland that take effect from April 2025 and, separately, mirrors the English NHS approach to uprating contribution thresholds from 1 April 2025 after a report to Parliament. These references do not set Northern Ireland’s bands but provide operational context for administrators planning communications. (finance-ni.gov.uk)
The explanatory note indicates no full impact assessment has been produced on the basis that no, or no significant, impact on the private, voluntary or public sectors is foreseen. That assessment reflects the technical nature of the amendments, which replace threshold tables rather than altering the contribution structure itself.
In practical terms, Health and Social Care employers and payroll providers should now load the substituted tables for employees and practitioners, recalculate contributions for service since 1 April 2025, and implement the updated thresholds for ongoing deductions from 2 March 2026. Scheme members should expect retrospective adjustments to appear in pay or certification processes during reconciliation for 2025/26.