EOY - Annualisation

Where a Type 1 or 2 GP also performs SOLO work (for example, self-employed OOHs or appraisals) in addition to their ongoing main Type 1 or Type 2 post, it must not be entered in the calculator as a separate post.

The SOLO income is not annualised separately, even if the SOLO work is irregular, provided that the GP also has an ongoing Type 1 or Type 2 post.

Instead, the SOLO income is added to the Type 1 or Type 2 income before annualising occurs. This means that if the GP did not work a full 365 days in the year, the SOLO income will form part of the annualised income.

You can find the relevant financial year's annualisation calendar on the NHS BSA website Information for practitioners and non-GP providers | NHSBSA.

Scroll down the page to the GP tiered contributions and annualisation calculator section, and click on the plus sign to expand the section. You will find the annualisation calculators listed by year. 

Tip: NHS Pensions publishes a dedicated annualisation calculator for each pension year, so double-check you’re using the correct one for your year.

If you didn’t have continuous practitioner employment for the full pension year, you’ll need to use the annualisation calculator to work out your tier rate. This ensures your pension contributions are correct.

When you DO need to annualise

Registrar to Salaried/Solo GP

• Example: You were a Registrar until June 2023 and started as a Salaried or Solo GP in July 2023.
  Use the annualisation calculator.

Salaried GP who retired or opted out

• Example: You’ve been a Salaried GP for several years but retired or opted out during 2023/24.
  Use the annualisation calculator.

You can find the relevant financial year's annualisation calendar on the NHS BSA website Information for practitioners and non-GP providers | NHSBSA.

Scroll down the page to the GP tiered contributions and annualisation calculator section, and click on the plus sign to expand the section. You will find the annualisation calculators listed by year. 

When you DO NOT need to annualise

Salaried to Partner with no gaps

• Example: You were salaried from 1 April to 30 September 2023 and became a partner from 1 October onwards.
  
  ❌ No annualisation needed. You will need to complete a type 2 form for the duration you were a salaried GP and a Type 1 form for the duration you were a Partner.  Based on these 2 submissions your tier rate is based on combined pensionable pay from both roles?

Solo work with a continuous contract

• If you had a continuous Solo contract "for service" for the whole pension year
  
  ❌ No annualisation needed.

If you retired during the financial year, you need to enter the date of your retirement in the annualisation calculator.

You can find the relevant financial year's annualisation calendar on the NHS BSA website Information for practitioners and non-GP providers | NHSBSA.

Scroll down the page to the GP tiered contributions and annualisation calculator section, and click on the plus sign to expand the section. You will find the annualisation calculators listed by year. 

To make sure your tier rate is calculated correctly, please include income from all your practitioner posts.

You will need to enter the opted in periods for each employment you had into the annualisation calculator to calculate the appropriate tier rate(s).

For example, if you were opted into the Pensions Scheme from April to November 2024, then you would enter these dates into the annualisation calculator to determine the correct tier rate for the Pension Year.

You can find the relevant financial year's annualisation calendar on the NHS BSA website Information for practitioners and non-GP providers | NHSBSA.

Scroll down the page to the GP tiered contributions and annualisation calculator section, and click on the plus sign to expand the section. You will find the annualisation calculators listed by year.