National insurance for sessional GPs.

4th April 2011 by Liz Densley

A salaried GP, who is an NHS pension scheme member, will pay Class 1 contributions at the contracted out rate – 9.4% (and the employer will also pay a contribution). If the employment is not pensioned, then the rate increases to 11%. In both cases the contribution rate on the slice of income over £844 per week reduces to 1%.

A freelance GP will pay Class 2 national insurance – normally by monthly direct debit* based on £2.40 per week and Class 4 national insurance which is calculated at 8% of profits between £5,715 and £43,875) and then 1% on the excess.

Don’t forget to register as self employed as soon as your self employment starts (there are penalties if you don’t) and make sure that the direct debit is set up and working. Also keep an eye on your bank statements – it is not unknown for the direct debits to suddenly stop for no apparent reason – and then it’s a shock when you get a bill for the arrears.


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