As of 1st April 2013, those freelance GPs working in England on the NHS superannuation scheme will be invoicing practices an additional 12.6% for the employer’s contribution towards their NHS superannuation and, in preparation for this, a directive has been issued by the Scheme Compliance Manager of NHS Pensions that freelance GPs will need to complete an extra ‘March’ B Form to take up the pre- 1st April work payments.
It is essential that GP locums capture all their GP locum work actually performed up to 31/03/2013 on, at the very latest, their March 2013 form B taking account of the 10 week rule. They must not declare work performed up to 31/03/2013 on their April or May 2013 forms B otherwise they, and the Practice, will potentially be paying more in contributions. Therefore the normal 7 day deadline for submitting the March 2013 form B has been extended to the end of April 2013 to allow GP locums to capture all their pre April 2013 work.
By virtue that PCTs will no longer exist wef 01/04/2013 GP locums in England are advised to send their forms A & B and cheques to the local area team which (in GP pension terms) is the PCT’s successor. Their cheques must be made payable to ‘The NHS Commissioning Board’ by virtue that the NHSCB is now the NHSPS Employing Authority for GPs in England.