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2013/14 Tiered Employee Superannuation Contributions: A reminder

July 7, 2013


Type: Care Home Blogs, Dental Blogs, Latest Blogs, Medical Blogs, Pharmacy Blogs


All dental practitioners will have their 2013/14 employee tiered contribution rate based on their total certified NHS pensionable income in 2013/14. The rates are as follows:


Tier  Pensionable Pay in 2013/14 Contribution Rate in 2013/14
1 Up to £15,278.99 5.0%
2 £15,279.00 to £21,175.99 5.3%
3 £21, 176.00 to £26,557.99 6.8%
4 £26,558.00 to £48,982.99 9.0%
5 £48,983.00 to £69,931.99 11.3%
6 £69,932.00 to £110,273.99 12.3%
7 £110,274.00 and over 13.3%


NHS Dental Services (based in Eastbourne) will arrange for the appropriate tiered contributions to be applied to the majority of General Dental Practitioners (GDPs).


If a GDP is a new starter in year 2013/14 their aggregated pensionable earnings are scaled to a full year (i.e. annualised) for the purpose of setting a tier.


A part-time GDP’s actual pensionable pay is not converted to a whole-time equivalent for the purposes of setting a tier.

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