End of year processes

To support GPs and non GP Partners in the completion of the forms PCSE are hosting a number of webinars along with NHS Pensions and supported by the BMA.

These sessions will cover how to submit Type 1 Annual Certificates and Type 2 Self Assessments.

Register for a webinar

The 2022/23 Type 1 and Type 2 forms and associated guidance have been published by NHS Pensions here.

The 2022/23 Annualisation calculator and guidance is expected to be published soon.

If GPs or their representatives have any questions relating to the completion of the forms from the NHS Pensions website, please refer to the guidance published alongside the forms.

GPs who use an accountant or advisor to complete their certificate should download a copy of their 2022/23 Employee Contributions Statement from PCSE Online and share it with them as soon as possible.

This gives the accountant or advisor the ‘contributions already paid’ figures PCSE have on record for the 2022/23 year.

During 2022/23, the tier rates for Employee contributions changed from 1 October 2022, creating the 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 on their website here.