2022/23 Type 2

Can we still submit Type 1 or Type 2 forms for missing years i.e. 2021/22?

If you are aware of any previous years that are missing certificates, please submit the appropriate form for the missing year via PCSE Online. If you have downloaded an Excel form from the NHS Pensions website, you can submit via the GP Pensions contact us form.

I took 24 hr retirement in August 2022. Is it necessary to complete a Type 1 form and a Type 2 form for income is generated as locum?

If you were a partner from April to August, you need to complete a Type 1 form for that period.

If you became a salaried GP or did any Solo work after the 24hr break you need to complete a Type 2 form for the rest of the year.

However, locum only GPs are not required to submit an end of year form.

My Type 1 certificate has been rejected, how do I convert it back from draft?

You will need to revert your form to draft status before you can update it and resubmit it.

Log into PCSE Online, and click GP Pensions and Payments, then Pensions and then Annual Certificates– Type 1.

You can then click on ‘NHS Pension Scheme Annual Income listing’, and this is where you’ll see all current and previous forms.

These are normally listed in date order, so you can sort on the ‘Financial Year’ column so the most recent is at the top of the list.

Check you have the right certificate, in the ‘Declaration Status’ column, it will say Rejected.

To revert a form to Draft status,

click on the red symbol (a circular arrow) in the ‘Revert to draft’ column
A pop message will appear
Click on Confirm
the status will change to Draft.

To edit, then resubmit, a form that in draft status, click on the relevant blue link in the ‘Form ID’ column.

You can now edit or submit your completed form.

For GPs who submitted their end of year form via the Contact Us form, you will need to update and resubmit via the same method.

Having submitted my form recently online, the declaration status on the listing page says 'pending' - how long do I wait to ensure that it has been approved?

If a form is showing as Pending, the confirmation box on the declaration page needs to be ticked and then the form needs to be submitted.

The processing deadline NHS Pensions has set for 2022/23 forms received by PCSE by 31 March 2024 is mid-June 2024.

The relevant financial year is not selectable and none of that is relevant to me, it says already initiated/completed

The listings screen on PCSE Online allows members to see previously submitted Type 1 and Type 2 certificates and also any draft forms.

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.

If any forms are showing as rejected you need to make the appropriate corrections and resubmit the form. If any forms are showing as declarated they are awaiting processing by PCSE.

Find out how to find and open your draft form

I saved my Type 2 form to finish later and now I can't locate it.

Log into PCSE Online, and click GP Pensions and Payments, then Pensions and then 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.

These are normally listed in date order, so you can sort on the ‘Financial Year’ column so the most recent is at the top of the list.

Check you have the right certificate, in the ‘Declaration Status’ column, it will say Draft.

To edit a form that in draft status, click on the relevant blue link in the ‘Form ID’ column.

I can't see a form I've completed, the last one is 2021/22. Some previous years say initiated, but I know they are not completed, how can I redo those years?

If any years are showing as already initiated in the Type 1 or Type 2 screen, you need to go the Listing Screen button to see forms that are in draft status or have already been completed or processed.

If this doesn't resolve the issue then please contact PCSE. Please visit the link below, this page shows all ways you can contact us. https://pcse.england.nhs.uk/contact-us/gp-pensions-enquiries

My Type 2 form has been rejected, how do I convert it back from draft?

You will need to revert your form to draft status before you can update it and resubmit it.

Log into PCSE Online, and click GP Pensions and Payments, then Pensions and then Self Assessments– 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.

These are normally listed in date order, so you can sort on the ‘Financial Year’ column so the most recent is at the top of the list.

Check you have the right certificate, in the ‘Declaration Status’ column, it will say Rejected.

To revert a form to Draft status,

click on the red symbol (a circular arrow) in the ‘Revert to draft’ column
A pop message will appear
Click on Confirm
the status will change to Draft.

Can we save the forms to complete at a later date?

Yes, simply click 'save for later' and the form will be saved as a draft.

You can then retrieve the draft form from the Listings screen. Find out more here - the process is the same for both Type 1 and Type 2 forms.

Do we get confirmation the form has been successfully submitted?

Once you have submitted your form for processing on PCSE Online, its status will show as 'declarated' on the Type 2 Listings screen.

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.

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.

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.

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.

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.

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).

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 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.

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.

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.

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.

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.

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.

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.

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 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.

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 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.

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.

I have been a salaried GP for a few years and I didn’t know I had to submit Type 2 forms, what do I need to do to get my pension record updated?

You need to submit Type 2 forms for all of the years that you have been a salaried GP, and you can do this on PCSE Online for the following years:

2015/16
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22
2022/23
2023/24

Alternatively, you can downloaded the Excel form for each year from the NHS Pensions website and submit them via the contact us form on the PCSE website.

The form/employee contribution statement shows different figures from what I actually earned. Do I correct the figures?

The figures shown on PCSE Online for your salaried practice work are the contributions that have been deducted from the practice based on the estimated income and tier rate the practice entered for you on their 2022/23 annual estimate. This may be different to what has been deducted from your monthly salary via payroll.

When you complete your Type 2 form, you need to enter your actual pensionable pay for the year (from your P60) so that the true contributions due for the year can be calculated.

If your actual 2022/23 practice income was greater than the practice estimated, the value of pension contributions they have already paid for you will be less than contributions owed. The difference in contributions owed will be calculated when your certificate is processed and will be automatically deducted from the practice’s next available contractual payment.

If your actual 2022/23 practice income was less than the practice estimated, the value of pension contributions they have already paid for you will be greater than contributions owed. The difference will be calculated when your annual certificate is processed and will be automatically refunded to the practice in their next available contractual payment.

Please see the Type 2 FAQ video where this is explained in more detail.

What do I do if the practice I worked at in 2022/23 is not showing on my Employee Contribution Statement?

The most likely reason for this is that the practice has not submitted a Pensions Joiner form for you.

If you are a GP:

click the Performer List button on PCSE Online and make sure the employment change you submitted when you started at the practice is showing as approved. If it is Pending, speak to the Practice Manager to get this approved.
if your employment status is approved then speak to the Practice Manager to get them to submit as Pensions Joiner form on PCSE Online. This will automatically collect the contributions due to date from the practice in their next monthly statement and will update your Employee Contribution Statement on PCSE Online.

If you are a non GP Partner:

speak to the Practice Manager to get them to assign you the GP Partner role and submit as Pensions Joiner form on PCSE Online. This will automatically collect the contributions due to date from the practice in their next monthly statement and will update your Employee Contribution Statement on PCSE Online.
if the Practice Manager is unable to submit a Joiner form for you on the system they should contact PCSE with your Pension Scheme Membership number (SD number) as this needs to be added to your PCSE Online record to allow them to proceed with the Joiner

Where can I get the 'contributions already paid' figures to complete my Type 2 form?

Log into PCSE Online and click on Employee Contribution Statement, then select 2022/23 in the Financial Year box. You can download the statement as a PDF or csv file.

If you had more than one role in 2022/23 you can click on Income Type or Practice to filter on screen.

If an accountant or advisor is completing an end of year form on your behalf, download and forward the Employee Contribution Statement to them.