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.