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.
If a GP Locum works in a surgery for more than 6 months they can choose to be regarded as a Type 2 practitioner for pension purposes. If they wish to be regarded as a type 2 practitioner then the practice must treat them as though they are a Salaried GP and payment will be subject to pensions being recovered.
Yes , please continue to submit Locum A & B forms. Your work will not be included on the estimate of pensionable earnings submitted by the GP practice.
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.
Yes, but you only have a 10 week window from the first date worked. GP locum work performed more than 10 weeks ago cannot be pensioned.
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:
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.