Type 2 Medical Practitioner Self Assessment of tiered contributions

No, work paid directly by the hospital is officer work.

No, the officer post doesn’t require any forms to be completed

NHS pensions would recommend that you speak with a medical accountant, financial advisor or BMA for help on completing your Type 2 form.

A salaried GP’s pensionable income is their Practice salary (including overtime), plus any ad hoc income net of expenses.

No. The officer post is salaried through the organisation's payroll. However you will need to do Locum A & B forms.

If you are unsure, you will need to speak with an accountant or financial adviser.

If you are a locum only, appraiser work counts as locum work and a GP Solo form should be completed. Part one is provided completed to the GP.

GP completes Part 2 to confirm receipt of payment and returns GP Solo form to the employer (commissioning body) for processing. The employer (the commissioning body) submits the GP Solo form.

If you have a Type 2 role, the appraiser work will also become Type 2 work.

Information can be found in the GP guide on the NHS Pensions website 
https://www.nhsbsa.nhs.uk/sites/default/files/2022-04/GP%20Member%20Pension%20Guide-20201111-%28V3%29%20.pdf  

GPs who only perform solo work should complete a Type 2 certificate. See the Salaried GPs & Assistant GPs for guidance on completing a Type 2 certificate.

If you have been on maternity leave for any time during the period for which the Type 2 form relates and PCSE have not received a breakdown of earnings for this period, then your practice must submit a breakdown to us to enable us to continue to process your form and update your pension contributions accurately.  

PCSE needs to be supplied with the Gross pensionable earnings on the breakdown with the corresponding employees contributions. The employer contributions will remain the same for the period of maternity leave.

The maternity breakdown form is available here.

For further information please access the NHS Pensions guidance on Maternity leave, paternity leave, parental leave
and adoption leave. 

PCSE will use this information to reconcile payments received and arrange to correct any under or over payments from the previous financial year.

Please complete and submit to PCSE no later than the 28th February every year.

Forms should be submitted to PCSE by visiting the Contact Us page and completing a new GP Pensions enquiry. 

Please complete and submit to PCSE no later than the 28th February every year.

Forms should be submitted to PCSE by visiting the Contact Us page and completing a new GP Pensions enquiry. 

Forms can also be completed and sent by post to Primary Care Support England, PO Box 350, Darlington, DL1 9QN.

Every year, the self-assessment form becomes available to download from the NHS Pensions website from November/December.

The self-assessment and guidance notes are available to download on the NHS Pensions website.

It is a condition of a GP’s NHS Pension Scheme membership that practitioners proactively liaise with relevant NHS organisations to ensure they have paid the correct tiered contributions ‘across the board’. Failure to comply with the NHS Pension Scheme Regulations may result in pensionable pay provisionally set to zero for the relevant period.

It is a legal requirement for practitioners to complete and submit the self-assessment each year.

A Type 2 medical practitioner is:

A salaried GP formally employed by a GP practice, Alternative Provider Medical Services (AMPS) contractor or by a Local Health Board
A long-term fee based/self-employed GP who works for a GP practice, APMS contractor, Local Health Board for a period of, generally, six months or more
A GP who works solely on an employed or self-employed basis for an Out of Hours Provider that is not an NHS Trust/Foundation Trust
A practice based salaried GP who works for a CCG under a contract for services (i.e. on a self-employed basis). The CCG earnings/contributions must be declared on the self-assessment form.
A GP who is formally employed by a CCG under a contract of service (i.e. contract of employment) is an Officer and their contributions and salary are not declared on the self-assessment form.

If you have been on maternity leave for any time during the period for which the form relates, you will also need to complete and submit the maternity breakdown form.

PCSE will use the information provided on the self-assessment to determine whether the practitioner has paid the correct tiered contributions across all of their GP pensionable posts. The forms and guidance notes are available to download on the NHS Pensions website.

If you are unable to use PCSE Online, you can download the relevant form from the NHS Pensions website and submit to PCSE by visiting our Contact Us page and completing a new GP Pensions enquiry, from 27 January 2023.

Please download the forms directly from the NHS BSA website, complete it electronically, save it and upload it directly to the online form. As long as you can provide a nhs.net address as a contact email address there is no need to print it off, sign it and scan back in, which often makes the file size much larger.

If you don’t have an nhs.net email address, please upload the form without the signature, and upload a separate page with the signature(s) on. The form will allow you to upload up to five documents in one submission.

To make a BACS payment, you will need:

1.The NHS England bank account number and sort code

2.Your BACS reference

Please contact the PCSE Customer Support Centre to access the bank details. We cannot provide this publicly or via email for security purposes.

Your BACS reference is made up of:

​Your GP pension scheme number (8 characters)
Info on the form this relates to eg LOC for locum payments: 3 characters
Date: consisting of month (3 characters) and year (4 characters)
For example, if your GP Pension scheme number (or SD number) is 12345678, the payment is for locum pension contributions and it is being made in May 2020, your BACS reference would be 12345678LOCMAY2020.This ensures that your payment is matched accurately to your pension.

To make a BACS payment, you will need:

1.The NHS England bank account number and sort code

2.Your BACS reference

Please contact the PCSE Customer Support Centre to access the bank details. We cannot provide this publicly or via email for security purposes.

Your BACS reference is made up of:

​Your GP pension scheme number (8 characters)
Info on the form this relates to eg LOC for locum payments: 3 characters
Date: consisting of month (3 characters) and year (4 characters)
For example, if your GP Pension scheme number (or SD number) is 12345678, the payment is for locum pension contributions and it is being made in May 2020, your BACS reference would be 12345678LOCMAY2020.This ensures that your payment is matched accurately to your pension.

Then, please use the enquiries form to submit your self-assessment or annual certificate and enter the same reference number when prompted.

PCSE does not have the facility to enable practices to spread payments owed over multiple months. Any arrears of contributions must be paid in full, immediately.

Any arrangements for GPs to spread any payments owed to practices would be made directly between the GP and practice.