EOY - Type 2 Salaried GP

Hospital Posts are treated as officer roles within the pension scheme. Your employer pays contributions directly to NHS Pensions.

Below are the roles which require are included in a Type 2 submission:
 

Completing a Type 2 Self-Assessment each year is essential because it ensures:

• The correct tiered contributions have been applied to your salaried GP earnings.
• Any shortfalls or refunds are identified so they can be resolved by you and your employer.
• PCSE has accurate information about your total pensionable earnings, so the right amount is paid to NHS Pensions.

It’s also a legal requirement under the NHS Pension Scheme Regulations. 

As part of your membership, you need to work with relevant NHS organisations to make sure the correct tiered contributions have been paid across all your roles.

If the self-assessment isn’t completed, your pensionable pay may be set to zero for the relevant period.

No — if you’ve opted not to pension your locum work, you don’t need to include it on your Type 2 form. 

Yes, a third party such as your Accountant or Practice Manager can complete the form for you.

• If the form is completed on PCSE Online:
  You’ll need to log in, review the details, and submit the form yourself to confirm everything is correct.
• If the form is submitted via the Contact Us option:
  Make sure you sign and date the declaration page before the form is sent to us.

Guidance can be found using the following links:

Salaried and Solo GPs - Type 2 Self Assessment | PCSE

GP Pensions resources | PCSE

Information for practitioners and non-GP providers | NHSBSA

GP Pensions - EOY Type 2 2024/25 - YouTube

You need to complete a Type 2 form if you:

• Were a salaried GP in a practice
• Undertook Solo work for Out of Hours, ICB, or Appraisal team (include solo work if you have a contract for service – check with your employer if you’re unsure)
• Completed Locum work in addition to Type 2 work (Locum-only GPs do not submit a Type 2 form).

Tip: If you’re unsure whether a role is treated as officer or practitioner, always check with your employer before completing your Type 2 form.

If you’ve underpaid Locum contributions follow the Locum shortfall process which you'll find in this video 2024/25 EOY Pensions process - Type 2 Self Assessment forms webinar 14 Jan (GP Pensions). This will explain the steps to make the shortfall payment quickly and correctly.

If you’ve overpaid Locum Contributions, we’ll ask you to enter your bank details in PCSE Online so we can process your refund quickly and securely.

Once that’s done, we’ll submit the refund request to NHS England, and the payment will be made directly to you by BACS.

You’ll need to submit a Type 2 form for every year you’ve worked as a salaried GP.

The easiest way is to complete and submit them is via PCSE Online for the following years: 2015/16 to 2024/25

For any years prior to 2015/16, you will need to download the form from the NHS Pensions website, using the link below:

Information for practitioners and non-GP providers | NHSBSA

You'll find the forms listed by year if you scroll to the Type 2 medical practitioner self assessment form of tiered contributions section and click on the plus sign to expand the content. 

Once completed, you can submit the Type 2 via the PCSE Contact Us form, using the link below. Scroll down the page and click GP Pensions New enquiry to get started:

GP Pensions enquiries | PCSE

If the solo work was for an ICB or Out of Hours (OOH) provider please share your completed Type 2 form with the Payroll Manager responsible for pension contributions. 

They will arrange:

• A refund if you’ve overpaid employee contributions.
• Collection of arrears if you’ve underpaid employee contributions.

For Solo appraisal work:

• If you’ve overpaid contributions, we’ll ask you to enter your bank details in PCSE Online so we can process your refund quickly and securely.
• Once that’s done, we’ll submit the refund request to NHS England, and the payment will be made directly to you by BACS.
• If you’ve underpaid contributions, PCSE will contact you with clear instructions on how to pay the arrears to NHS England.

Please share your completed Type 2 form with the Practice Administrator or Payroll Manager who handles pension contributions at your practice.

Here’s what happens next:

• If you’ve overpaid contributions: 
  The practice will arrange a refund for you, usually through payroll, once your form has been processed.
• If you’ve underpaid contributions: 
  The practice will collect the arrears, normally via payroll, after your form has been processed.

You need to include any roles treated as practitioner in the NHS Pension Scheme, such as:

• Salaried GP in a practice
• Solo work for Out of Hours, ICB, or Appraisal team (include solo work if you have a contract for service – check with your employer if you’re unsure)
• Locum work if you also have other Type 2 work (Locum-only GPs do not submit a Type 2 form)

Which roles should I NOT include?
Do not include roles treated as officer in the NHS Pension Scheme, such as:

• GP trainee
• Hospital post
• Academic post

Tip: If you’re unsure whether a role is treated as officer or practitioner, always check with your employer before completing your Type 2 form.

Your Employee Contribution Statement on PCSE Online shows the contributions your practice has deducted, based on the Pensionable Pay and Tier Rate figures they submitted in their Annual Estimate at the start of the pension year. 

These figures may differ from what appears on your payslips, which is normal.

When completing your Type 2 form:

• Enter the employee contributions shown on your payslips in Box 2a (Contributions already paid by the salaried GP).
• Enter the figure from your PCSE Online Employee Contribution Statement in Box 2c.

Please note: Box 2c is optional.

Check your employment change request

• Make sure you submitted a Performer employment change from partner to salaried GP on PCSE Online and that it’s showing as Approved.
• If it’s still Pending, speak to your Practice Manager to get it approved.

If your status still shows as partner

• Ask your Practice Manager to update your income type.
• They’ll need to complete a Pensions Leaver form (to end your partner role) and a Pensions Joiner form (to start your salaried GP role) on PCSE Online.
• This will automatically update your Employee Contribution Statement.

Once updated

• You’ll then be able to submit your end-of-year form for 2022/23.

If you’ve never been a partner

• Provide details of what you expected to see versus what PCSE Online shows, so we can investigate for you.
• You can do this using the PCSE Contact us form, here is the link: GP Pensions enquiries | PCSE
• Scroll down the page, and select 'New GP Pensions enquiry'.
• Once the form opens, use the 'Pensions Contribution Query' option as the query type.

Your Employee Contribution Statement in PCSE Online shows the contributions deducted from your practice based on the Pensionable Pay and Tier Rate figures they submitted in their Annual Estimate at the start of the pension year.

It’s normal for these figures to differ from what appears on your payslips.

• For your 2023/24 Type 2 form:
  Enter the employee contribution figure from your month 12 payslip in Box 2a (Contributions already paid by the salaried GP).
• For PCSE Online submission:
  Box 2c is auto populated with the figure shown on your Employee Contribution Statement.
• For submissions via Contact us:
  Box 2c is optional. It can be populated with the figure shown on your Employee Contribution Statement found on PCSE Online.

The total amount of AVCs paid for added years, additional pension and early retirement reduction buy out (ERRBO) needs to be added in box 7. 

For more information see NHS Pensions Guidance. 

When PCSE processes your Type 2 form, we’ll check if your practice has paid the correct contributions for the year.

If there’s an overpayment or underpayment, we’ll adjust this in the practice’s next contractual statement.

Please note, you’ll need to confirm separately with your practice that the right contributions have been deducted from your monthly salary via payroll.