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Locum A & B pension contributions

The GP Locum A and B forms can be downloaded from the NHS Pensions website here.

Freelance GP locums who want to claim NHS Pension Scheme (NHSPS) membership for GMS, PMS, APMS or appraisal NHS work should complete part 1 of the GP Locum A form and send with the invoice to the GP practice to sign and pay. Locums should also complete Locum B form and submit both completed A&B forms to PCSE via the enquiries form.

Further information can be found on NHS Pension's GP locum factsheet available here.

A GP in England who is solely a freelance GP locum in a NHSPS year is only required to complete locum forms A & B if they elect to pension their locum income. If they also do some appraisal work for NHSE they also declare this on locum forms A & B; they are not required to complete the SOLO or the type 2 self-assessment form.

Where a freelance GP locum in England also is also a salaried GP then they must also complete the type 2 self-assessment form.

Where a freelance GP locum in England also also completes out of hours work GP, then they must also complete the type 2 self-assessment form; the out of hours provider must also complete the SOLO form.

The forms can be downloaded from the NHS Pensions website here

Forms should be submitted to PCSE via the enquiries form. Further information on this process can be found here

You are only regarded as a freelance GP locum in NHS Pension Scheme terms if you are a GP that works for a practice under a contract for services arrangement and are deputising for an absent GP, or if you are engaged on a temporary basis. If you wish to be regarded as a type 2 medical Practitioner you must be either employed or engaged under a more permanent basis by the practice.

Yes. If the surgery wants to employ (or engage) you on a more permanent basis rather than in a locum role, and you are agreeable to this you would, going forward, be regarded as a Type 2 Medical Practitioner in NHS Pension Scheme terms. As you would no longer complete locum forms A and B, the surgery would have to inform PCSE of your estimated surgery income and collect scheme employee contributions directly from you. They would then forward your employee contributions and their employer contributions directly to PCSE. At year end you would have to complete the Type 2 Medical Practitioner self-assessment form.  

In April 2017, The Department of Health introduced an administration levy on employers to cover the cost of administering the NHS Pension Scheme.

The levy is a flat rate 0.08 per cent of pensionable pay for all employers and will be collected in addition to the standard employer contribution rate of 14.3 per cent. This means employers will now pay a total of 14.38 per cent of pensionable pay. 

Freelance GP locums have up to 10 weeks from the last day worked during a period of engagement to claim NHS Pension Scheme membership. That is, if they worked on a Monday, Tuesday and a Wednesday at a specific practice, they have up to 10 weeks from the Wednesday to claim NHS Pension Scheme membership for all three days.

Please submit your payment by BACS and your paperwork via the enquiries form. You will need to enter your email address when prompted (NHS.net email accounts are preferred).

Please use Locum Form B to generate your unique identifying reference (UIR). This should be input on the Locum Form A and as the payment reference when you make BACs payment. Your unique identifying reference is comprised of the following details:

  • SD number - your GP pension scheme number: 8 characters
  • details of the form this relates to: 3 characters
  • month: 3 characters
  • year: 4 characters

Example: 13245768LOCOCT2019

Important information: Your unique identifying reference (UIR) number on Form A should match the UIR on Locum Form B and the payment reference on your BACS submission. 

If you need NHS England bank details please call PCSE on 0333 014 2884 and we can provide them over the phone.

You can also submit your paperwork and payment by cheque via post to: Primary Care Support England, PO Box 350, Darlington, DL1 9QN.

If your locum forms do not include your unique identifying reference, then the work can not be credited to your pension record.

The Locum A & B forms and guidance notes are available to download from the NHS Pensions website here.