Locums and the new rules for collection of employer superannuation

12th April 2013 by Liz Densley

Readers will all be aware that from 1st April the rules are changing such that the practices will become responsible for the payment of employer pension contributions.

Locum forms A and B will be retained – but amended . The new forms clearly distinguish between the actual fee and the pensionable pay and the employer contributions.

GMS Practices will receive an extra 0.15% funding intended to reimburse them for this additional cost; PMS practices will get nothing.

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