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Document What should I do if I have paid the incorrect amount when submitting monthly contributions to NHS Pensions?

Please note that the below information is for NHS Employers. If you are a member and believe the amount of your monthly contributions are incorrect please see the related article 'What should I do if I believe I have paid the incorrect amount of contributions for my NHS Pension?'

If you have underpaid pension contributions to NHS Pensions, or have overpaid contributions and the amount you need to claim back is less than you would normally pay per month, you should rectify this by adjusting the amount of contributions paid as part of your next monthly submission by the amount that has been overpaid or underpaid. Examples of circumstances in which you might do this are if you have made a local refund to an employee, or if you have not deducted enough contributions from an employee's salary.

You should record this using the adjustments feature on Make Contribution Payments (MCP) service. If you do not yet have access to MCP you can record the adjustment on your RFT1 monthly contribution form, or your GP1 monthly contribution form if you are a GP Practice. More information about how to submit your monthly contributions can be found on our website.

For overpayments, this should only be done if the amount of the adjustment is less than what you normally pay per month as you will not be able to submit a form showing £0 as the amount due.

If you are a GP practice and the total of all the required amendments results in an overpayment that exceeds the amount that you normally pay over in a month then please email nhsbsa.practicepayments@nhs.net to request a Refund claim form to claim back the amount that has been overpaid. Once the form is returned and processed they will arrange a refund of the amount overpaid into your designated bank account.

In all cases, if you are adjusting contributions for a previous tax year, you should also ensure that you submit a revised SD55E via Pensions Online or a manual, paper SD55E which would be completed and posted to NHS Pensions.

If you notice that an overpayment has occurred for a member who has now left your employment, you will need to make a local repayment of incorrectly deducted Scheme contributions through the payroll system to adjust income tax and NI contributions (where the excess contributions relate to a period prior to 6 April 2016).

In the unlikely event that you do not know the former employee's address, you should contact us to see whether we hold a later address. If we did we would then write to the member advising them to get in contact with you. We could not disclose the address to you.

You can find guidance for completing the SD55E on the NHS Pensions website.

The manual, paper SD55E form can be downloaded from the NHS Pensions website.

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incorrect, incorrect contributions, underpaid contributions, overpaid contributions

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