Skip to main content


I was a partner for the first 3 months of the 22/23 financial year. Does the amount of pensionable pay to determine the rate I pay include other earnings in the first 6 months?

Yes, income from all practitioner posts needs to be included to calculate the correct tier rate. See for guidance on completing Type 1 form and also guidance on the 2022/23 annualisation calculator.

On the calculator, should SOLO income be noted as Locum or Type 1 or 2?

Solo should be recorded on the calculator as Type 2 (Locum is only for income you have pensioned using Locum A&B forms).

When we talk about annualising income, does this mean half yearly profits need to be calculated separately as the profits available will be annual?

Please see the Type 1 End of Year guide, page 9 discusses apportioning income. You will also find information about the tier rate split on page 4.

Where can I find the annualisation calculator?

The annualisation calculator is available on the NHS Pensions website 

Information for practitioners and non-GP providers | NHSBSA

Go to the GP tiered contributions and annualisation calculator section.