NHS pension superannuation scheme

All Locum A and B NHS pension forms are now fully integrated into NASGP's LocumDeck - our comprehensive online booking and invoicing tool to help any GP manage and organise their entire working portfolio.

The NHS Pension Scheme was created in 1948 and is the largest centrally administered public sector pension scheme in Europe and currently has 1.4 million actively contributing members, and pays pension benefits to over 750,000 pensioners every month.

When the NASGP was founded in 1997, GP locums were not entitled to contribute to the NHS superannuation scheme. So we made it our first priority to lobby the BMA to ensure we could, and 3 years later we succeeded.

The issue of pensions is complex and the administration of contributions can be frustrating, but the benefits of NHS pension scheme are still widely regarded as excellent. With anything so crucial as your pension, we also advise you to seek expert advice from an independent financial advisor.

In a nutshell

  • If you work freelance and are paid directly by the practice, not via a limited company or an agency, you can pension pay you get for locum work in GP practices.
  • You cannot pension income in the NHS scheme for locum work carried out for Independent Providers.
  • You cannot pension pay for GP locum work carried out more than 10 weeks ago
  • Your pensionable pay  is 90% of your NHS locum earnings - there is a 10% allowance for expenses.
  • In England & Wales, the employing practice must pay you the 14.3% (or 14.38% from April 2017) employer contribution which you must pay into the pension scheme - it is illegal to keep the employer contribution.

How to do it

  • You need to get a Locum Form A signed once a month for each practice you worked in that month, certifying that you carried out eligible NHS work. It is usual to send this to the practice with your invoice.
  • At the end of the month, as soon as you can, use GP Locum Form B to record all the pay you received that month, and use it to calculate the total pension contribution you need to pay, combining your employee contribution with the employer contributions
  • Note that Locum A forms are based on the date the work was done whilst Locum B forms are about when payment was received, regardless of the date the work was carried out. This is a common cause of confusion, but basically if you work a session 2nd July, send an invoice and Locum A form at the end of July and receive payment in August, this payment would be included on your August Locum Form B (not July).

Pension FAQs

General

This is one of the questions we get asked most at NASGP, since there's been a lot of conflicting advice from different organisations over the years, not helped by some very strong opinions on various Facebook groups, we've received exclusive clarification from the Technical Consultancy Team, NHS Business Services Authority (NHS Pensions).

View FAQ

If you are in receipt of a pension the rules are the same whether or not you had been a locum GP, salaried GP or partner. There is a 50% spouse's pension, and if you have a dependent child under 23 then they get 25% and if you have a child who has special needs and not capable of independent living then 23 does not apply.

And if you are not married you need to fill in form PN1 to nominate you partner to receive you pension benefits.

There's been a lot of conflicting talk recently about locums not being entitled to 'death in service' benefits, so we've been working closely with the NHS Superannuation people and Paul Gordon from MacArthur Gordon Ltd to come up with some pragmatic advice and steps that GP locums can take to fully compensate for this discrepancy. We hope that by looking at the following example, GP locums can then get advice as to how large their shortfall could be if the death in service benefit didn't apply to them so that they could then purchase the appropriate life insurance policy should they so wish.

As a locum GP, as long as you are, or have been a member of the NHS Pension Scheme, the NHS will provide some sort of protection in the event of death and ill health, but the amount will vary significantly depending upon your length of service, pensionable income and whether at the time of death you are considered an active member of the Scheme.

As such, reviewing your individual position is important but also difficult unless you know exactly when you plan to die.

Alternatives to the NHS pension's death-in-service benefit

If you'd rather not leave it to chance, you could always cover yourself with a life assurance policy. Either speak to your usual financial advisor, or get in touch with Claire Wilson claire.wilson@blackett-walker.co.uk from the Blackett Walker team.

The following are examples of likely benefits payable from the NHS in the event of death. In order to put figures to each of the examples we need to make the following assumptions. Dr is 33 and has been working in the NHS for 9 years, has Pensionable Pay of £70,000, is a member of the Old (or 1995) NHS Pension Scheme and currently has a Normal Retirement Age of 60. Rather than cover the complexities of dynamisation, we will assume that the average annual pensionable pay is £60,000.

Dr A is a GP Locum (or 'Locum Practitioner' in NHS pension terms) and is contracted to work Monday to Friday at the High St Practice. Unfortunately he dies midweek (i.e. death in service) on the Wednesday.

  • Death Gratuity: this would be equal to twice Dr A's uprated (dynamised) average annual pensionable pay.
  • Dependants Benefits: any (normal) widow's pension would be based on Dr A's hypothetical tier 2 (enhanced) ill health pension at date of death. (However for the first 6 months Mrs A would receive the initial widows pension based on Dr A's pensionable pay before the normal widow's pension took over).
  • In this case:
    • Dr A’s estate would receive £120,000 as a Death in Service Lump Sum.
    • The widow would also receive 6 months income of the pre death pensionable amount.
    • The Dependants Benefits would be calculated as follows:
    • 9 years service accrued.
    • Age 33 at death, leaving 27 years remaining to age 60 of which, the enhancement would be 2/3rds.
    • 9 + 18 = 27 years service.
    • His spouse would be entitled to 50% of the Enhanced Income for life, in this case the Enhanced Income would be calculated as follows:
      • 27 x £60,000 = £1,620,000 x 1.4% / 2 = £11,340 per annum.
    • Any child would receive a quarter each of the Enhanced Income until the age of 23 if in full time education, although this is capped at a maximum of 2 children at any one time.

Dr B is a GP Locum and is contracted to work Monday to Friday at the High St Practice. Unfortunately he dies on a Saturday; he does not work at weekends. In this instance the death within 12 months rules apply.

  • Death Gratuity: this would be equal to three times the value of Dr B's annual pension at date of death.
  • Dependants Benefits: any (normal) widow's pension would be paid on the first day after date of death and be based on Dr B's hypothetical tier 2 (enhanced) ill health pension at date of death.
  • In order to gauge likely Death Benefits we need to assume the likely accrued pension benefits.
    • As such, 9 years service within the Scheme in a sessional position post training will see accrued benefits of approximately £6,000 per annum (from 60).
    • The Lump sum payable would therefore be 3 x £6,000 = £18,000.
    • The dependants benefits would again be enhanced, so assuming death aged 33, with 27 years potential service remaining, an additional 18 years would be added to the accrued service, giving a total of 27 years as previously mentioned for Dr A.

Dr C is a GP Locum. Unfortunately he dies more than 12 months after his last pensionable post ceased. In this instance the death on preservation rules apply.

  • Death Gratuity; this would be equal to three times the value of Dr C's annual preserved pension.
  • Dependants Benefits; any (normal) widow's pension would be paid on the first day after date of death and be based on Dr C's accrued pension; i.e. no enhancement.
  • As with the previous example, the lump sum would be £18,000. The dependants benefits would be significantly less and based purely on the 9 years service.

As you can see, the above examples highlight the issues that could arise depending upon literally the date of death. It is therefore important that your individual situation is reviewed to ensure debts and liabilities are covered, your spouse can maintain their standard of living and your children can continue with their education or childcare.

NASGP member BD has raised this very important question, since NASGP's LocumDeck excludes travel costs from the Locum A pension calculation.

The NHSBSA, in its 2017 factsheet for GP locums, states:

Q. Are travel expenses, i.e. motor mileage allowance pensionable?

A. No. Deduct 10% of your gross pay first which accounts for expenses.

So is it just a plain fat 'no'? Does one include one's charges for travel as 'gross pay', or include it? And is NASGP correct in not including expenses i.e. travel costs/mileage in our automated Locum A forms within LocumDeck?

Our advice from Honey Barrett accountants (4th May 2017), and confirmed by their pension experts from the Association of Independent Specialist Medical Accountants, has confirmed NASGP's position by pinning down the actual legislation:

1995 regulations, schedule 2, regulation R1, paragraph 6(3):

"In the case of a locum practitioner, "pensionable earnings" means all fees and other payments made to the locum practitioner in respect of the provision of locum services (but excluding payments made to cover expenses or for overtime), less such expenses as are deductible in accordance with guidance laid down by the Secretary of State."

Honey Barrett conclude "...[pensionable earnings] excludes expenses, so just the locum fee x 90% (which is the allowance for expenses as stipulated by the Secretary of State)."

You can not pay any contributions in to the NHS superannuation scheme that were paid to a limited company - so that means that if you're employed by a company (such as a locum agency or your own private company), you'll have to use an alternative pension scheme. Locum GPs who are members of a chambers are usually able to contribute to the NHS pension scheme since they remain self-employed.

Advice to NASGP as part of our membership of the NHSPS Stakeholder Engagement Group

As a freelance GP locum, if you're a member of the 1995 or 2008 NHSPS, your tiered contributions rate is based on your actual freelance GP locum Practitioner pensionable pay.

However, if you're a member of the new 2015 NHSPS, your tiered contributions rate is based on your annualised freelance GP locum Practitioner pensionable pay. (If, as 2015 scheme members, you don't have any breaks, then your actual and annualised pay would both be the same).

So long as, as a freelance GP locum, you perform pensionable work at least once every three months, your pension record will be kept open and so, for the purposes of tiered contributions only, will be regarded as being continuous, meaning that actual and annualised are the same.

Beware the NHS pension annualisation booby trap

SD86 statements were phased out in 2014 and have been replaced by the annual benefits statement which can be viewed online, annually.

This benefits statement contains all the information that was previously included on the old SD86 form.

 

A Type 2 medical practitioner is a:

  • salaried GP formally employed by a GP surgery, APMS Contractor, or a LHB (Wales).
  • long-term fee-basedGP who worked for a GP surgery, APMS Contractor, or a LHB.
  • GP who solely performs OOHs either on an employed or self-employed basis.
  • GP ‘with special interests’ (GPwSI) employed or engaged by NHS England or a LHB.

As a rule of thumb, any GP who is not a GP partner or solely working as a GP locum will probably be considered 1 Type 2 practitioner.

Every Type 2 medical Practitioner in England and Wales is required by law to complete an annual self-assessment form and arrange for any arrears of employee contributions to be sent to the relevant NHS Pension Scheme ‘employer’. If contributions have been overpaid the Type 2 GP must also be pro-active in recovering these.

The form must be sent to the relevant local area team in England or LHB in Wales by no later than the last day of February each year.

If a Type 2 medical Practitioner fails to complete the form and subsequently pays employee contributions at the wrong rate, they are acting in breach of statutory pensions legislation; this may affect their NHS pension benefits at retirement. There is more detailed guidance on the form.

Employer's contribution

If you are a locum GP in the NHS scheme the practice must pay a 14.3% contribution to the locum, and you then pay that to NHS pensions along with your personal contribution.

If you are not in the NHS scheme, you can still negotiate an employer's contribution with the practice if that is your wish, although there is nothing contractual in place for non-NHS schemes.

No. Either way, if you're asking this question, you should be using an accountant!

You've got 10 weeks from the last date in that month to get your NHS pension payment to your local Area Team. Go beyond that, and they can reject your payment.

But strictly speaking you're not free to spend all that un-cashed money; the 14.3% employers contribution has to be returned to the practice. That said, if you're using NASGP's T&Cs, there is a clause that allows you to reserve the right to charge an extra 20% to compensate you - so, quids in! Regardless, you can of course keep your personal contribution, and you'll be wise to invest it in a private pension pot - but it'll be unlikely to accrue the same benefits as it would have inside your NHS pension.

If practices are not paying you in time, please refer them to TN 05/2014 and the Locum forms A that remind them to pay the Locum promptly.

Use NASGP's locum Terms & Conditions which includes a clause to receive compensation if their delay causes payment rejection.

The statutory NHS Pension Scheme Regulations and section 49 of the Pensions Act 1995 states that the employer has to pay the contribution if you're contributing to the NHS superannuation scheme.

See also | NHS Pension Scheme : Direction Body Administration Guide

Legal obligations

Failure to remit contributions to the Scheme, complete relevant paperwork, update member pension records, or deny employees access to the Scheme constitutes a breach of the statutory NHS Pension Scheme Regulations and section 49 of the Pensions Act 1995. Section 48 of the Pensions Act 1995 and section 70 of the Pensions Act 2004 states that NHS Pensions has a legal duty to report any ‘breaches of law’ to the Pensions Regulator. If an individual is found guilty of a ‘breach of law’ they may be subject to a heavy fine, imprisonment, or both.

And also, according to the BMA, if that practice is a GMS practice it is also acting in breach of the statutory GMS SFE (Statement of Financial Entitlement. The SFE has penalty clauses including giving the PCO powers to withhold monies it pays to the practice if any part of the SFE has not been complied with.

So from April 2013, in England and Wales, since funding is provided for all superannuation contributions, including those of GP locums, it is now the responsibility of practices in England and Wales to pay the employer’s contribution for locums.

If a practice therefore refuses to pay, the NHS Pensions Division, the Pensions Division can withhold monies from a GP Provider’s pension benefits if they decide they have been acting illegally.

Section 48 of the 1995 Pensions Act and section 70 of the 2004 Pensions Act states that the NHS Pensions Division has a legal duty to report any 'breaches of pensions law’ to the Pensions Regulator. If an individual is found guilty of a breach they may be subject to a heavy fine of up to £50,000.00 per offence.

The NHS Pensions Division also have a duty to inform the Business Services Authority, at NHS Counter Fraud Services, if they believe that fraud may have taken place in the NHS. NHS Counter Fraud has already investigated several Practices who are allegedly breaking the law.

Has a practice refused to pay you your employer's contribution?

Forward the url of this page to that practice to inform them - they probably weren't aware. Or copy/paste it into your next invoice.

Exclusive advice from NHSPA

If you are an employed sessional GP (an assistant, retainer, or salaried) working for an organisation that qualifies as a NHS Pension Scheme Employing Authority (GP Practice, CCG, LHB, etc) your employer must, in law, ensure your employment is pensionable. If you are a self-employed freelance GP locum working in the NHS you have been entitled to ‘pension’ your income since April 1st 2001. Your scheme membership is ‘triggered’ by completing (and submitting) forms A and B.

If you are a freelance GP Locum working for an agency (or a commercial deputising agency) or have set yourself up as a limited company you fall outside of the NHS Pension Scheme and cannot ‘pension’ your NHS income; you should therefore consider alternative pension arrangements.

Once you’re paying regular Scheme contributions into the Scheme, keep an eye out in your bank statements to ensure your cheques have been cashed as not all authorities send monthly statements.

Meanwhile, for locum GPs, practices are responsible for paying the 14.3% employer’s contribution (which is actually 12.6% of the bill, allowing for 10% of the locum income being classed as “professional expenses” and not being pensionable – as is the case at the moment).

Pension tiers

England, Wales and Northern Ireland

The table sets out the member contribution rates that will apply in both the 1995 and 2008 Sections, as well as the new 2015 Scheme from 1 April 2015 until 31 March 2019.

 Tier Range Amount
 1 Up to £15,431.99 5.0%
 2 £15,432.00 to £21,477.99 5.6%
 3 £21,478.00 to £26,823.99 7.1%
 4 £26,824.00 to £49,845.99 9.3%
 5 £49,846.00 to £70,630.99 12.5%
 6 £70,631.00 to £111,376.99 13.5%
 7 £111,377.00 and over 14.5%

Scotland

The table sets out the member contribution rates that will apply in both the 1995 and 2008 Sections, as well as the new 2015 Scheme from 1 April 2015 until 31 March 2019.
 Tier Range Amount
 1 Up to £16,128 5.2%
 2 £16,129 to £21,817 5.8%
 3 £21,818 to £27,360 7.3%
 4 £27,361 to £50,466 9.5%
 5 £50,467 to £72,050 12.7%
 6 £72,051 to £112,490 13.7%
 7 £112,491 and above 14.7%

The NHS superannuation scheme is open to NHS employees and self-employed GP locums employed by NHS practices.

This explains why the LocumA form stipulates that, in relation to the NHS pension scheme:

  • Non-NHS (i.e. private) work is not pensionable
  • Freelance GP Locums trading as limited companies cannot pension their income

If you're employed by a locum agency, you are working for a private (non-NHS) company, and are therefore unable to pension your work in the NHS pension scheme for the same reason. But you can pension your work into a private scheme.

GP locums working through chambers can generally pension their work using the NHS pension scheme since they remain self-employed (unless they trade as a limited company through the chambers, or for some reason they are employed by the chambers).

Completing and sending Locum A and B forms

We used to provide a very popular (over 1,700 downloads!) comprehensive pre-formatted NHS superannuation spreadsheet, complete with invoicing capabilities and expenses. Trouble is, it needed updating every year, and being a spreadsheet, was clunky to say the least.

Which is one of the main reason's we've produced LocumDeck  - completely free to NASGP members - our online automated pension form generator, including invoicing, bookkeeping, T&Cs, document manager and online 'Instant Book' booking platform.

The NHS pension websites are not the easiest to navigate, so we've provided direct links to all locum GP Form A and B here for you. Better still, these are all embedded into NASGP's LocumDeck and are generated automatically for you.

See the list of locum forms on the NI HSC pensions website.

NB NASGP's online invoicing system will include automated Locum A and B forms for Northern Ireland beginning September 2016.

There's a general section for all GPs, and also links to the forms you'll need if you're a locum GP. Links to the specific forms are here:

NB NASGP's online invoicing system will include automated Locum A and B forms for Scotland beginning September 2016.

There is a specific section for locum GPs, which towards then end gives the correct link to find the forms you'll need. Or more specifically, you can download the forms direct here.

NB LocumDeck, NASGP's online invoicing and booking system, includes automated Locum A and B forms with the new unique identifying reference.

For May 2017 there is a new GP locum factsheet too.

Locum A for use from 1 April 2017

Locum B for use from 1 April 2017

Form Solo for use from 1 April 2017

Yes. The process by which a GP locum needs to aggregate their Locum A and B forms together so that they all have the same Unique Identifying Reference (UIR) caused some confusion when this change was first released in May 2017. But after communications with the NHS pension Stakeholder engagement team, it has been clarified that the UIR is created when you are generating your Locum B form, ready to submit your pension payment, and you then retrospectively add this same UIR to all the Locum A forms included with that Locum B form.

So, although the box for the UIR on Locum A form is in the section that usually needs to be completed before posting to the practice for them to complete Section 2, the UIR must in fact *not* be added here until the Locum A form has been received back from the practice with your payment. It's only then that you can confirm what month the payment was received in, and therefore, which month's Locum B form it will be included on. The UIR on the Locum B form and all its corresponding Locum A forms uses the first three digits of that month as part of that UIR.

For example, if you receive a Locum A form and its associated payment in June, your UIR will be xxxxxxxxLocJun17 (xxxxxxxx is your 8-digit SD pension reference number that begins SD).

The Locum B form that goes with this Locum A, and all other Locum As relating to payments received in June, will also have the same xxxxxxxxLocJun17 UIR, and all must received by NHSPS by the 7th July.

LocumDeck automatically generates the UIR for all Locum B forms. For Locum A forms, LocumDeck generates thet first part of the code xxxxxxxxLoc for you, leaving five blank boxes for you to complete by hand when you get them back from the practice.

*If you have entered a UIR before sending it to the practice, and the practice has paid you in the same month as the three-character month reference that you gave in your UIR, then of course you will have entered the UIR correctly. If the UIR is wrong, NHSPS have confirmed to NASGP that you simply draw a line through the wrong UIR, write the correct UIR next to it, and then countersign it.

Each country differs significantly in how it handles NHS pension payments. For Wales, Scotland and Northern ireland it's simply by popping the forms in the post, whereas in England it requires pulling in information from various sources and navigating their rather clunky website.

Here we've pulled all of that information into one place, with links and all sorts of tips and tricks to make it as easy as possible.

View FAQ

Yes. The process by which a GP locum needs to aggregate their Locum A and B forms together so that they all have the same Unique Identifying Reference (UIR) caused some confusion when this change was first released in May 2017. But after communications with the NHS pension Stakeholder engagement team, it has been clarified that the UIR is created when you are generating your Locum B form, ready to submit your pension payment, and you then retrospectively add this same UIR to all the Locum A forms included with that Locum B form.

So, although the box for the UIR on Locum A form is in the section that usually needs to be completed before posting to the practice for them to complete Section 2, the UIR must in fact *not* be added here until the Locum A form has been received back from the practice with your payment. It's only then that you can confirm what month the payment was received in, and therefore, which month's Locum B form it will be included on. The UIR on the Locum B form and all its corresponding Locum A forms uses the first three digits of that month as part of that UIR.

For example, if you receive a Locum A form and its associated payment in June, your UIR will be xxxxxxxxLocJun17 (xxxxxxxx is your 8-digit SD pension reference number that begins SD).

The Locum B form that goes with this Locum A, and all other Locum As relating to payments received in June, will also have the same xxxxxxxxLocJun17 UIR, and all must received by NHSPS by the 7th July.

*If you have entered a UIR before sending it to the practice, and the practice has paid you in the same month as the three-character month reference that you gave in your UIR, then of course you will have entered the UIR correctly. If the UIR is wrong, NHSPS have confirmed to NASGP that you simply draw a line through the wrong UIR, write the correct UIR next to it, and then countersign it.

It stands for Superannuation Division and is also known as "NHSPS reference number". You can find your SD number on any correspondence sent to you from NHS pensions, on some payslips and your online Total Reward Statement; it's an 8 digit figure and starts SD. If you can't find your SD number, you can call the NHS pensions helpline on 0300 330 1346.

Long-term work and Form SOLO

clinical commissioning groupAs a freelance locum GP, the only way that you can pension CCG work under the NHS superannuation scheme is if you bite the bullet and become a salaried CCG employee. At retirement, you may get a separate Officer pension, or the CCG post may convert to Practitioner under what is known as the 'flexibilities'.

So why can't I pension my CCG work without becoming a CCG employee?

A GP (Dr X) who is solely a freelance GP locum cannot superannuate CCG work on locum forms A and B. This is because a freelance GP locum is defined under the NHSPS regs as follows....

"Locum practitioner" means a registered medical practitioner (other than a specialist trainee in general practice) whose name is included in a medical performers list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by:

  1. a GMS practice; 
  2. a PMS practice; 
  3. an APMS contractor; 
  4. an OOH provider; 
  5. or Local Health Board,

to deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services, Board and advisory work, health related functions exercised under section 75 of the 2006 Act, NHS 111 services or collaborative services (or any combination thereof)"

In particular, note that there is no scope for Dr X to superannuate CCG work if working directly for a CCG. Nor can Dr X superannuate their CCG work in any other way; i.e. as a type 2 (assistant) Practitioner.

A type 2 medical Practitioner is defined in the NHSPS regs as follows....

"type 2 medical practitioner" means a GP performer who

  1. is not a GP provider, and
    1. is employed (whether under a contract of service or for services) by a GMS practice, a PMS practice, an APMS contractor, an OOH provider, or a Local Health Board, and 
    2. in that employment is engaged wholly or mainly in assisting his employer in the discharge of the employer's duties as a GMS practice, a PMS practice, an APMS contractor, an OOH provider, or a Local Health Board; or 
  2. is participating in a Doctors' Retainer Scheme"

In summary, a type 2 is a salaried GP or long term fee based GP working for a GP Practice, an APMS contractor, an OOH provider, or a Local Health Board. By virtue that there is no reference to a CCG means that Dr X cannot superannuate their CCG income.

If Dr X has been an existing type 1 (GP Partners, single-handed GPs, and GP shareholders in GMS, PMS, sPMS, and APMS are regarded as type 1 medical Practitioners) or 2 (in addition to working as a GP locum) there would be no problem.

There are three active formal definitions of a locum GP, depending on your aspect. They are not exclusive i.e. being one does not exclude another.

  1. Employment law
  2. Tax status with HMRC
  3. NHS pension scheme

This advice deals exclusively with the NHS pension scheme definition.

From advice direct to NASGP from NHSBA:

Locums cannot be classed as Locums [in respect the the NHS pension scheme] if they work at a practice for more than 6 months, however even if they are at a practice for more than 6 months they can remain as self employed contractors ie they do not have to go on the payroll and the practice do not have to offer them a contract of service. They would still invoice the practice for sessions/shifts done and then the GP SOLO form would be completed and sent instead of the Locum forms.

If a Locum works at a practice for more than 6 months then they should no longer complete locum forms A & B but should then complete SOLO forms for any period beyond the 6 months. They will then be classed as a Type 2 practitioner and this is better for them in pension terms because they will be covered for death in service 24/7 whereas Locums are only covered whilst working.

Ensuring a locum GP is a self-employed contractor, not an employee

See also

If you locum at a GP practice for more than 6 months then you can no longer be classed as a locum (for NHS superannuation purposes) in that practice, and would have to become a Type 2 GP.

According to the NHSBA Locum Factsheet (September 2016):

After six months of working in the same practice:

"You can still work under a contract for services arrangement; your surgery is not legally obliged to employ you under a contract of service."

And according to the NHSBA Form GP SOLO (April 2016):

"[Form GP SOLO applies] to NHSPS Employing Authorities including OOH Providers and CCGs who engage the services of GPs on a self-employed/fee-based/contract for services arrangement."

You can see if the practice you're working in is an NHSPS Employing Authority.

You will then be able to pension 100% of the fee paid as opposed to 90%.

If you locum at a GP practice for more than 6 months then you can no longer be classed as a locum (for NHS superannuation purposes) in that practice, and would have to become a Type 2 GP.

According to the NHSBA Locum Factsheet (September 2016):

After six months of working in the same practice:

"You can still work under a contract for services arrangement; your surgery is not legally obliged to employ you under a contract of service."

And according to the NHSBA Form GP SOLO (April 2016):

"[Form GP SOLO applies] to NHSPS Employing Authorities including OOH Providers and CCGs who engage the services of GPs on a self-employed/fee-based/contract for services arrangement."

You can see if the practice you're working in is an NHSPS Employing Authority.

You will then be able to pension 100% of the fee paid as opposed to 90%.

Freelance GP locums who are also appraisers will now be able to superannuate their appraisal income.

This means that it will now in effect cost NHS England (or LHBs in Wales) £570.00 per appraisal. The core pensionable fee (excluding employer contributions) will be £500.00 regardless of what type of GP is performing them. GP locum forms A & B will be revamped to provide guidance and of course a freelance GP locum has the flexibility of not ‘pensioning’ their income if they don’t want to.

LocumDeck_2

  • There is a strict 10-week deadline (based on the last day in that month for which you're submitting a Locum B form) for declaring your pensionable GP Locum work.
  • You also must submit a month's Locum B form by the 7th day of that Locum B form's following month (e.g. if you've created a Locum B form for March, you have to submit it by the 7th April).
  • Your tiered employee contribution rate is based on your total Practitioner (GP) pensionable income for the year, so this may need to be reviewed at year-end. If you have relocated during the year, you must contact your former PCT or LHB if the tiered contribution rate turned out to be wrong.

Video | Locum A England and Wales

https://youtu.be/QEyV6Z-ELQo

Video | Locum B England and Wales

https://youtu.be/kIRuyg16P9Q

A C