Do you understand the benefits and true value of the NHS superannuation scheme for locum GPs?
Even if I had to pay the 14.5% employer’s contribution personally, I would join the scheme in an instant. In fact, I have threatened some GPs with being sectioned under the mental health act for not being members of the scheme, which I think is a sign of how good it is, irrespective of any changes and tax charges.
There is a potential issue with regards to locums and paying the correct tiered contributions, and once the superannuable income is reconciled at the end of the year, you can be asked for extra payments.