Over payments and under payments (T2)

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.

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.

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

If pension contributions have been overpaid for Solo work, PCSE will contact the provider, ICB or region to resolve the discrepancy. If there is a shortfall in contributions, we will request payment from the organisation you did the Solo work for. If contributions have been overpaid, NHS England will arrange to refund the provider.

You will have to contact the OOH provider, ICB or region you did the Solo work for to reconcile the amount they deducted from your monthly salary via payroll against the amount of contributions due for the year as calculated based on your actual earnings.

A practice remains responsible for a GP's pension contributions for the pension years the GP worked for them regardless of when the Type 1 or Type 2 forms for the years in question are submitted. 

If there has been an underpayment of contributions by the practice for the year in question, the arrears due will be deducted from the practice in the next contractual statement. 

If contributions have been overpaid by the practice for the year in question, the practice will receive a refund in he next contractual statement.

You will have to contact the practice to reconcile the amount they deducted from your monthly salary via payroll in the year in question against the amount of contributions due for the year as calculated based on your actual earnings, when your Type 2 form has been reconciled.

Monthly Salary – contributions deducted by PCSE

If contributions have been overpaid by a practice for a salaried GP, the practice will receive a refund in the next contractual statement that follows once the Type 2 form has been processed. 

If contributions have been underpaid by a practice for a salaried GP, arrears will be deducted from the practice in the next contractual statement that follows once a Type 2 form has been processed.

Monthly Salary – contributions paid by GP via payroll

If contributions have been overpaid by a salaried GP via payroll, the practice will arrange a refund (normally via payroll) once the Type 2 form has been processed. 

If contributions have been underpaid by a salaried GP via payroll, the practice will arrange to collect the arrears (normally via payroll) once the Type 2 form has been processed.