SPPA Contributions Adjustment

25 March 2025

The Scottish Public Pensions Agency issued a Circular to NHS Scotland Employers on 6th September 2024, advising on employee contribution rates to be applied I the NHS Pension Scheme (Scotland) from 1 October 2024. Details of this can be found here NHS Pension Scheme (Scotland) 2024/09.

A further Circular was issued on 10th October NHS Pension Schemes 2024/10 which stated that as 2024/25 pay award arrears were backdated to 1 April 2024 the superannuation contribution rate that should be applied to this pay element should be the percentage rate that was in place prior to 1 October 2024.

This means that, for the vast majority of scheme members, the superannuation contribution rate that was applicable to pay award arrears payment should have been either a lesser or greater rate than is currently being applied to all other pensionable pay elements of salary.

The appropriate adjustment will be processed in (February or March) salaries and will be shown separately on payslips "Sup Adj Arrs of Pay".  The adjustment, which is a minimal amount, ensures that scheme members have paid the correct value of superannuation contributions on their pay award arrears. The Scottish Public Pensions Agency will be advised of all adjustments being made in order to provide assurance that the requirement of their circular has been met.

Please note that this impacts all employees who make contributions to the SPPA Pension Scheme. The affected period is from April 1^st, 2024 to September 30^th, 2024.

No further action is required from employees.