FAQ: How should I pay NHS pension contributions on locum work in a practice where I’m a salaried GP or partner?
Partner – NHS Pensions
PCSE say you must not pension this work through locum Form A or Form B, so you’ll have to pension this extra work according to your existing NHS pension arrangements.
Partner – HMRC
If you perform GP locum work in the practice where you’re a partner, this always has to be worked as overtime (and adjusted on your profit share), and not as a self-employed locum.
Salaried – NHS Pensions
There is a provision that, under the NHS Pension scheme, you may be able to pension locum work in the practice where you’re salaried.
Salaried – HMRC
Check first with the practice that these locum sessions can be classified as self-employed – not overtime – to comply with UK HMRC tax law and to avoid any fines.
"I have always valued real-person interactive support which the National Association of Sessional GPs has given in spades. It is particularly helpful for the older GP locums who may not be technologically savvy and may feel 'forced into' locum work at the end of their professional career when it wasn't necessarily a planned choice. "
Dr David Grant, GP, Lincolnshire