Maternity leave
When does sick leave need to be recorded on the Type 2 form as authorised leave?
If the salaried GPs contract entitles them to sick leave, then this tab should be completed - as it should for maternity, paternity or adoption leave if the GPs contract stipulates it.
While I'm on maternity leave, the employer should still be paying 14.38% on what I would have earned if not on maternity leave?
The practice continues to pay employer contributions on the pay a GP would have received if you had not been on approved (maternity, paternity, adoption, or sick) leave.
I was on maternity leave for part of the financial year. Do I calculate the tier rate based on actual pay or deemed pay?
If you have had a period of maternity leave (or paternity, adoption or sick leave) the tier rate you need to use is the tier rate that applies to your deemed pay. You only pay contributions on the pay you actually receive.
What needs to happen if I have been on maternity leave for any time during the period for which the Type 2 form relates?
If you have been on maternity leave you need to select 'Yes' in Box F of the Personal Details tab and complete the Authorised Leave tab. Guidance on completing the Authorised Leave tab can be found in the Type 2 Guide and Video.
If you have been on maternity leave for any time during the period for which the Type 2 form relates and PCSE have not received a breakdown of earnings for this period, then your practice must submit a breakdown to us to enable us to continue to process your form and update your pension contributions accurately.
PCSE needs to be supplied with the Gross pensionable earnings on the breakdown with the corresponding employees contributions. The employer contributions will remain the same for the period of maternity leave.
The maternity breakdown form is available here.