Schemes Finance

The Finance pension income and expenditure team administer the collection of pension income for the Scottish Teachers and NHS in Scotland Superannuation Schemes and support the Agency pension payroll function.  They budget and account for all scheme income and expenditure.  Duties include the following.

Pension scheme income collection

Pension contribution collections from NHS and Teachers employers.

    • Other income collection (for example; Transfer Values in etc).
    • Cashier function.
    • Overpayment recovery in respect of NHS and STSS pension overpayments.


    • Manual pension payments via the Scottish Government Accounting System (pension payments, transfers, contribution returns).
    • Paying tax from pension payments to HMRC.

Programme accounting and monitoring

    • Production of  scheme accounts (NHS and Teachers).
    • Pension scheme budgeting, monitoring and reporting to HM Treasury and the Scottish Government on Budget Bills and Budget Revisions.
    • Accounting for payroll expenditure.
    • Accounting for scheme income.

Link to Scottish Government Website