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End of Year - 2022/23

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.

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. 

I work thrice a week fixed days at a practice as locum since Jan'23 but not claiming pension. Can I claim this now in retrospect?

NHS Pensions rules state you must submit locum forms A and B to PCSE within 10 weeks (and make payment to NHS England) if you wish to pension locum work. 

I am unable to select 22/23 in the drop down and previous years are listed in red, despite being submitted via "old" method previously and confirmed by PCSE.

If a previous financial year shows as red, this simply means the form has not been submitted on the PCSE Online portal. The listings screen on PCSE Online allows members to see previously submitted Type 1 and Type 2 certificates and also any draft forms. You will be able to see forms submitted via the "old method" that have been approved by PCSE on the Listing Screen. 

You can find the listing screen by logging into PCSE Online, select Payments and Pensions, select Pensions, then select Annual Certificate - Type 1 or Self Assessment - Type 2. You can then click on ‘NHS Pension Scheme Annual Income listing’, and this is where you’ll see all current and previous forms, including forms in draft status.

You can sort the ‘Financial Year’ column to easily check if forms for all years are showing as approved.

I did start the 22/23 Type 2 form but did not finish it as I was not sure how to do that, now it is not allowing me to select that from the drop down menu. What to do?

If you started your 2022/23 form, and saved it or exited without submitting, it will be saved as a draft. You can find this draft on the listings screen. 

Find out more here - the guidance applies to Type 1 and Type 2 forms.
 

If I first started as a salaried GP in Sept 2023, when do I submit a Type 2 form?

The 2022/23 form needs to be completed by a GP is they worked between 1 April 2022 and 31 March 2023. 

If your first post was September 2023, the first Type 2 form you will need to complete will be the 2023/2024 form. 

This will be published towards the end of 2024 by NHS Pensions.

There is no 'April-Sept' tab visible, only a tab for 'Oct-March' and Total Pay Summary'.

This will be because we only have contributions recorded for you in the Oct-Mar period. If this is incorrect, please check that your Performer record on PCSE Online shows the correct start date for the post. 

If your Performer record does show the correct start date, please contact us as the Pensions team will need to update the Pensions Joiner form to correct the start date. 

If your Performer record on PCSE Online shows the incorrect start date, please contact us to get this rectified in the first instance and then the Pensions Joiner form will need to be corrected.

After these steps have been completed you will be able to submit your end of year form for 2022/23.

We encountered an error when filling out 2022/23 Type 2 form and it now says it has been submitted. Who can help?

This sounds like a technical issue with your PCSE Online account. Please contact our Customer Support Centre for help.

If a GP received back pay during 2022/23, which included arrears for the first part of the year, do we include the arrears for the month arrears were received or the month accrued?

Arrears should be included in the period the earning applied to.

My last day at my previous salaried GP job was 13 March 2023 and I started a new salaried GP post on 4th April 2023. For that short period of gap - does that count as a break in service?

In this scenario you need to enter 13 March 2023 as the last day worked in the 2022/23 annualisation calculator. 

When it is time to submit your 2023/24 form, 4 April will need to be entered as the start date in the 2023/24 calculator.
 

I retired during the 2022/23 financial year, how do I annualise that?

If you retired during the 2022/23 financial year , you need to enter the date of your retirement in the annualisation calculator.

I opted out of the pension scheme part way through 2022/23 year, do I only annualise until the date I opted out?

You need to enter the start and end date of each employment you had in 2022/23 in the annualisation calculator to calculate the appropriate tier rate(s). 

I stopped Type 2 work during the 2022/23 year, do I only annualise the dates worked?

You need to enter the start and end date of each employment you had in 2022/23 in the annualisation calculator to calculate the appropriate tier rate(s). 
 

Do I need to complete a 2022/23 form?

If you were working as a GP Partner/provider or Salaried GP during the 2022/23 financial year and are an NHS Pension scheme member, you will need to complete a 2022/23 form.

Where the GP provider is a partner in two practices, how do we record annualised earnings and correct tier rate as the chances are based on one certificate the rate is different to if we base on two practice's profits?

If you were a partner at multiple practices with a GMS, PMS, or APMS contract, you must submit a Type 1 form for each practice. You need to include pensionable income from all practitioner posts when calculating your Tier Rates.  See https://www.nhsbsa.nhs.uk/member-hub/information-practitioners-and-non-gp-providers for guidance on completing Type 1 form and also guidance on the 2022/23 annualisation calculator.

Is the tier rate for 12 months or 6 months?

During 2022/23, the tier rates for Employee contributions changed from 1 October 2022, meaning there  are two separate tier rates and there is a requirement to apportion pensionable earnings between two separate periods:

  • 1 April 2022 to 30 September 2022
    1 October 2022 to 31 March 2023

Due to this change, the tiered employee contribution rates for each 6 month period are shown separately on the 2022/23 Type 1 and Type 2 forms.

NHS Pension Regulations state that the two periods must be annualised separately:

  • 1 April 2022 to 30 September 2022 – 183 days
    1 October 2022 to 31 March 2023 – 182 days

NHS Pensions have published guidance to accompany the forms and annualisation calculator on their website.

Which tier rate should we note on the end of year payment template if the underpayment spans 2 tier rates for each period?

You should enter the October - March tier rate on the payment template. Please note if a practice makes a Year End payment for a Partner’s pensions contributions, the contributions will be allocated to March 2023 on the Partner’s record. 

This means the contributions related to the payment must be included in the October – March tab of the 2022/23 Type certificate.

Will the 22/23 certificate be accepted if the previous year's certificate says it hasn't been declarated?

You can submit your 2022/23 form, and it will be processed. However, pension records can only be updated sequentially.

This means that, if any certificates from previous years are missing, contributions for the most recent years will not show on the NHS Pensions system.

For instance, if a certificate is missing for the year 2015/16, then the Total Reward Statement (TRS) will only reflect the pension figures up until 2015, even if the certificates for more recent years have been submitted.

If you are aware of any previous years that are missing certificates, please submit the appropriate form for the missing year.

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 https://www.nhsbsa.nhs.uk/member-hub/information-practitioners-and-non-gp-providers for guidance on completing Type 1 form and also guidance on the 2022/23 annualisation calculator.