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 first found LocumDeck when looking to help retain GP locums in the area. I have since moved my own practice in my final years to work as a locum. I was so impressed with the ease of booking and control it gives. Ease of billing, help with NHS pension contributions, and end of tax year summaries are an enormous bonus for GP locums. As an NASGP Locum Chambers member I am supported as a GP locum in a way that would not be possible otherwise. "
Dr Mick Watts, GP locum, Frimley
