These two concepts form the basis on which the NHS Pension tier rate is calculated – whole-time equivalent (WTE) for ‘officers’, and annualisation for GP practitioner work.
While the systems can appear similar, the differences are largely in the application of the calculation methodology and the relevant rules.
WTE is as it – the tier rate is based on the level of pensionable pay that the member would earn if they worked full-time (regardless of how many hours they actually work), and ‘gaps’ in service don’t affect the calculation.
