Overpayments and underpayments
If contributions have been underpaid/overpaid, does it automatically get deducted in next pay?
If contributions due on your practice income have been under or overpaid by the practice, the difference in contributions owed will be calculated when your certificate is processed and will be automatically deducted or refunded in the practice’s next available contractual payment.
You will have to contact the practice to reconcile the amount they deducted from your monthly salary via payroll against the amount of contributions due for the year as calculated based on your actual earnings.
Do overpayments go back to practice even if you’ve left or retired?
A practice remains responsible for a GP's pension contributions for the pension years the GP worked for them regardless of when the Type 1 or Type 2 forms for the years in question are submitted.
If there has been an underpayment of contributions by the practice for the year in question, the arrears due will be deducted from the practice in the next contractual statement.
If contributions have been overpaid by the practice for the year in question, the practice will receive a refund in he next contractual statement.
You will have to contact the practice to reconcile the amount they deducted from your monthly salary via payroll in the year in question against the amount of contributions due for the year as calculated based on your actual earnings, when your Type 2 form has been reconciled.
What happens if the OOH provider has used the wrong tier rate to deduct my pension contributions?
If pension contributions have been overpaid for Solo work, PCSE will contact the provider, ICB or region to resolve the discrepancy. If there is a shortfall in contributions, we will request payment from the organisation you did the Solo work for. If contributions have been overpaid, NHS England will arrange to refund the provider.
You will have to contact the OOH provider, ICB or region you did the Solo work for to reconcile the amount they deducted from your monthly salary via payroll against the amount of contributions due for the year as calculated based on your actual earnings.