2022/23
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.
The 2022/23 Type 2 form can be completed in PCSE Online.
You'll find the 2022/23 annualisation calculator useful, available from the NHS Pensions website, in the GP tiered contributions and annualisation calculator section.
There are additional resources to help you complete your Type 2 form:
2022/23 Type 2 guidance
2022/23 YouTube playlist, with webinar and other guidance