Tier rates

What happens when there are different Tiers for the same year? For example salaried GP at 9.2% and SOLO GP at 13.5%.

PCSE will calculate whether you have paid the correct level of contributions for the year when they process your Type 2 form and will let you know whether there is any shortfall or overpayment to be corrected.

For 2022/23, my employer didn’t change the rate until November rather than October, what do I do?

PCSE will calculate whether the practice has paid the correct level of contributions for the year when they process your Type 2 form.

If any adjustment is required in relation to an over or under payment this will be applied to the practice's next contractual statement.

You will need to check separately with the practice if the correct level of contributions has been deducted from your monthly salary via payroll.