Pensioning locum work in the same practice for more than six months

When working as a GP locum you must bear in mind that there are multiple legal and technical statuses applied to you:

  • Legal employment status
  • HMRC tax status
  • GMC registration
  • NHS pension scheme membership
  • Medical indemnity
  • Performer's List

This FAQ applies only to the NHS pension scheme regulations and assumes that you have been paying contributions using the appropriate Locum A forms in that practice.

Advice from NHSBSA (NHS Pensions) to NASGP

"In light of a recent decision by the Department of Health and Social Care regarding the annualisation of pensionable pay, GP locums now have two choices regarding how they pension their locum work from the seventh month onwards.

New - using Locum Form A and Form B for more than 6 months

This method was introduced March 6th 2018, and may prevent your freelance locum GP contributions being subject to annualisation rules under the 2015 scheme.

  • Simply continue contributing to the NHS pension scheme as a Locum GP using Locum Form A and Locum Form B  is the same way as you were for the previous six months.
  • From 01/04/2018, you must decide how this income is going to be pensioned, either as a GP locum through the usual GP Locum Form A ten-week deadline rules or as a Type 2 practitioner; you will not be able to convert any GP Locum work that has been pensioned via the LocumForm A & Form B into Type 2 practitioner work.

Via the practice as a Type 2 practitioner if your sessions have been 'regular'.

Going in to month seven there is, or has been, a planned regularity to the cover you are providing i.e. the dates and/or times and/or lengths of session that you have been asked to work.

  • In this case, the NHS Pension scheme regulations allows you to contribute 100% of your earnings via the practice, with the practice paying the employer's contribution direct.
  • You will need to liaise with the practice manager, for them to administer.
  • These payments may be subject to the new NHS 2015 pension scheme annualisation rules for Type 2 practitioners.
  • You can pension all the work at this practice as a Type 2 practitioner if you know from the outset that your work will exceed six months."

What if you pensioned your locum work as Type 2 in 1026/17?

What about GP SOLO forms?

  • GP SOLO forms are no longer an option for a GP Locum carrying out practice work.
  • If the GP is asked to do regular work at the same practice GP SOLO forms do not apply.
  • GP SOLO forms are to be used to capture ‘ad-hoc’ additional work outside of the practice contract, as per guidance notes on GP SOLO form.

Can I just not pension some of my locum work?

Read all NASGP's pension FAQs

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