Employee Contributions Statement (T2)
Why is the total income showing on my Employee Contribution Statement on PCSE Online for my salaried role different to my month 12 payslip, and which of the two do I use for my Type 2 form?
Your Employee Contribution Statement on PCSE Online shows the contributions that have been deducted from the practice based on the Pensionable Pay and Tier Rate figures they entered on the Annual Estimate they submitted at the start of the pension year. It is quite common that these figures differ from what you see on your payslips.
On your 2023/24 Type 2 form, you need to enter the employee contribution figure from your month 12 payslip in Box 2a (Conts already paid by the salaried GP). The figure from your PCSE Online Employee Contribution Statement should be entered in Box 2c.
Please note, Box 2c is not mandatory.
For the Type 2 end of year pension forms, why are the total pay and pension not the same as the end of year salary slip?
NHS pensions would recommend that you speak with a medical accountant, financial advisor or BMA for help on completing your Type 2 form.
My PCSE Online employee contribution statement is blank/missing some of my contributions. How can I fix this?
If you are a GP and have not had any contributions deducted, you will need to first check your Performer List record, to ensure the employment details shows the correct practice. Please see instructions on how to do this here.-https://indd.adobe.com/view/4f6681c7-13d9-42f7-aa43-8df18ef20ed6
You should then speak to the practice to check that you have been included on the Estimate for 2023/24.
If this is not the reason, it could be a technical issue with your PCSE Online account. Please contact our Customer Support Centre for help.
If the employee contribution statement is incorrect, what is the process for correcting these incorrect figures?
Please use the “Pensions Contribution Query” option on the Contact Us form and provide the details of how what you are expecting to see on your statement differs from what PCSE Online is showing so that we can investigate for you.
My employee contribution statement isn't showing my SOLO work.
Please send us a copy of your Annual Solo form signed by the provider, ICB or region you carried out the Solo work for or advise us of the case reference if you have already submitted this.
We will contact the provider, ICB or region to resolve the discrepancy.
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.
When I look on the employee contribution statement I only see my Solo work, not my salaried GP pay. Does this mean an estimate was not done?
The most likely reason for this is that the practice has not submitted a Pensions Joiner form for you.
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, speak to the Practice Manager to get them to complete a Pensions Joiner form on PCSE Online with your salary and tier rate details. This will automatically collect the contributions due (from the date you started) from the practice in their next monthly statement and will update your Employee Contribution Statement on PCSE Online.
After these steps have been completed you will be able to submit your end of year form.
What if the "employer contribution paid" is grossly incorrect? Would that be between PCSE and employer to sort out after I submit the form?
The employer contributions due based on your actual earnings for the year are compared to contributions already deducted from the practice and an adjustment is automatically calculated for the difference and applied to the practice's next monthly contractual statement
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.
What's showing on my Employee Contribution statement differs from what shows on my payslip/practice GMS statement?
Your Employee Contribution Statement on PCSE Online shows the contributions that have been deducted from the practice based on the Pensionable Pay and Tier Rate figures they entered on the Annual Estimate they submitted at the start of the pension year. It is quite common that these figures differ from what you see on your payslips.
On the 2023/24 Type 2 form you need to enter the employee contributions shown on your payslips in Box 2a (Conts already paid by the salaried GP). The figure from your PCSE Online Employee Contribution Statement should be entered in Box 2c. Note Box 2c is not mandatory.
Is there a way to give accountants access to the employee contribution statements?
No, GPs need to download their employee contribution statement and forward it to their accountant or advisor.
What is the employer contribution rate, and can this change?
The employer contribution rate deducted from employers is 14.38%. A further 9.4% is being funded centrally and does not appear on your PCSE Employee Contribution Statement.