Maternity leave
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 22-23 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 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.
For further information please access the NHS Pensions guidance on Maternity leave, paternity leave, parental leave
and adoption leave.