Forms A & B
Self employed/freelance locum GPs
If you do freelance GP locum work for a ‘scheme employing authority’ within the NHS and are a member of the NHS pension scheme, you must complete forms GP Locum A and GP Locum B and make superannuation contributions on the pensionable earnings. You must submit the forms no later than 10 weeks from when the work was completed.
These forms can be downloaded from the following website:
Your pensionable earnings are your gross earnings, less a 10% deduction for expenses i.e. 90% of your gross NHS locum earnings.
To calculate your superannuation contribution you must also apply the correct superannuation tiered rate to your pensionable earnings. The tier rate is determined by your total superannuable income, including any amounts you earn from a salary, and ranges from 5% to 14.5% of your superannuable pay.
Please note that these rules will not apply to:
- GP principals carrying out extra sessions or locum sessions within his or her GP practice.
- GP locum work undertaken for an organisation which is not a ‘scheme employing authority’.
- Out of hours work. However, this may be ‘pensioned’ using Form GP Solo.
Umbrella company or personal service company
Locums trading through umbrella companies or personal service companies will not be able to make contributions to their NHS pension scheme. They will be able to make contributions to other private pension schemes.
How we can help
- We can assist you in ensuring that the correct superannuation tiered rate is used.
- We can assist you in claiming tax relief in your annual tax return on the superannuation contributions you pay.