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).


Locum pension forms

Video | Locum A England and Wales

Video | Locum B England and Wales

Superannuation tiers

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

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.

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%

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%

  • 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.

Would you like to extend your free six-week trial of LocumDeck by an additional three months?

LocumDeck is free to NASGP members and fully automates your Locum A and B NHS pension forms, makes invoicing a breeze, stores all your data in a very accountant-friendly format and can help you fully streamline all your bookings.

A lot has changed since we first launched LocumDeck in November 2017, so you may want to extend your trial.

If you're already an free NASGP Associate member, fill in this form and we'll add on another 12 weeks membership so that you can fully test LocumDeck and all its features.

Pension FAQs


Completing and sending Locum A and B forms

Can I pension my work if I'm a limited company?

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.

Do I have to pension all my NHS locum earnings?

Exclusive clarification from the Technical Consultancy Team, NHS Business Services Authority (NHS Pensions)

The regulations state that “a Locum practitioner may apply to join this Section of the scheme by sending an application (Locum forms) to the Employing Authority.”

Members have 10 weeks to pension this work. If they do not submit the forms in time then this work cannot be pensioned. So in effect they do have a choice, if they choose not to pension the work they do at Practice A then they just have to let the practice manager know that they are not going to pension it so that the 14.38% is not included in the cash envelope.

If you're a GP locum employed by a company, such as a locum agency or your own limited company, your are not eligible to contribute money earned in this way into the NHS superannuation scheme since you are the employee of a private company.

Type 2 Medical Practitioners – Self Assessment

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.

Post retirement, are benefits the same for one’s spouse?

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.

Pensioning agency work

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).

Locum A and B forms in a single downloadable spreadsheet?

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.

Pensioning agency work

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).

Where do I send my completed pension forms and pension payments?


From December 2017, all Locum A and B forms must be submitted either by an online form or by post.


  • Pay by Bacs (login for sortcode and account number).
  • Submit electronically via the PCSE contacts page.
    • Select "Type of enquiry" = GP pensions
    • "GMC code" = your GMC number (leave "Practice code" blank)
    • "BACS reference code" = Unique Identifying reference
  • Ensure that all your pension forms include the new unique identifying reference based on your SD number. If your paperwork does not contain this reference, your pension payment will not be processed.

By post

  • Or send your pension forms by post to Primary Care Support England, PO Box 350, Darlington, DL1 9QN.
    Mark the envelope ‘Locum payments’.
  • Even without an NHS email address, you can still pay by BACS - just remember to add that unique identifying reference to your BACS payment and post the forms on time!
  • The bank account details you require can be obtained by calling PCSE on 0333 014 2884.


Send your completed forms and payment to your relevant Local Health Board. GP-one Wales maintains a partial list of the 7 Health Boards with their pension contacts for GP locums.

In Scotland

Send your completed forms and cheque to NHS National Services Scotland to the Practitioner Services Office of your host Health Board.

In Northern Ireland

  • Send your completed forms and cheque to HSC Pension Service.
  • Email contact for locum pension enquiries is gplocums@hscni.net

Is the 'Unique Identifying Reference' UIR the same across all forms for a given month?

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.

What's my SD number?

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.

Employer's contribution

Long-term work and Form SOLO

Do I pay tax on the employer’s contributions?

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

What should I do with the employer's contribution if my pension payment was rejected?

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.

Who should pay for the employer’s contribution?

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).

Employer’s contribution for a private pension?

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.

Form SOLO – what’s it for?

Form GP SOLO is used for fee-based ad-hoc work.

The types of work it covers (this list is for England and Wales, so check for your area of the UK)

  • Salaried GPs employed by a Practice, PCT, LHB, or Trust who are working on an individual basis (and not on behalf of their employer) under a fee based contract for services arrangement with another NHS Pension Scheme Employing Authority.
  • GP Locums who regularly work for an Out of Hours Provider that is an Employing Authority.
  • GPs who work solely for an Out of Hours Provider and have no other pensionable posts.
  • GP fee-based ad hoc work such as appraisal work.
  • The form GP SOLO must be completed by the GP and the ‘fringe’ NHS Employer and sent to the GP’s host PCT/LHB on a monthly basis. However, it is acceptable for only one form GP SOLO to be completed a year (summarising the annual earnings) subject to the contributions still being paid on a monthly basis.

The form GP SOLO must not be used if a GP Provider elects to ‘pension’ their fringe NHS earnings through the Practice account (i.e. pooled income) or if they are employed under a formed contract of employment with a Practice, PCT, LHB, or Trust.

GP Locums Working for an OOHP

  • GP Locums working for an OOHP that is a NHSPS Employing Authority 'pension' their OOHs income in the same way as s Salaried GP would; that is by completing form SOLO.
  • The OOHP is responsible for the payment of employer contributions at the rate of 14% and for collecting the employee contributions. The earnings must NOT be recorded on forms GP Locum A and B.
  • Where a GP Locum is performing pensionable OOHs work the PCT and LHB will set them up as a type 2 medical Practitioner Scheme member. This means that the GP will have two concurrent pensionable posts; Locum Practitioner plus type 2 medical Practitioner. There has to be a distinction under the NHSPS Regulations.

Where a GP Locum (Locum Practitioner) is also a type 2 medical Practitioner it means that they can 'pension' appraisal income on form SOLO. Their income is in effect added to their OOHs income by the PCT/LHB.

Can I pension my CCG work?

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.

Can I pension my work as an appraiser, even though I’m a locum?

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.

Locuming in same practice for more than 6 months

According to NHS pensions:

On the 7th consecutive month the locum must either;

  • Complete the type 2 self-assessment forms and be treated as a salaried GP in ‘pension terms’.
  • Take a 1 pensionable month break from that practice.

"The locum cannot choose to SOLO this work; SOLO forms are for ad-hoc work outside of normal, therefore they would be treated as a type 2, although any additional ad-hoc (not regular) sessions could be pensioned using SOLO."

NB NASGP is still not entirely confident that this is clear, and is pushing for clarity. July 2017

What’s the definition of a ‘long-term’ locum?

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.

  • Employment law
  • Tax status with HMRC
  • 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 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.

We've produced a great blog and podcast to complement our updated Model Terms & Conditions which helps explain this in full.