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.