Sorry, lots of info. This page contains the links to From A, B, and the annual self assessment form which everyone needs, as well as some padding!
Locum work is pensionable, and there is plenty of information available at the NHS Pensions agency website:
In essence, a short guide is as follows updated April 2013 with regards to changes to the employers contributions
As of April 2013, practices have become responsible for paying the 14% employers contribution for locum pension pay. They are obliged to pass this on to you, the locum, and therefore this charge should be reflected in your invoices (see below).
A model invoice courtesy of the GPC is available to show the 14% (payable on 90% of the total fee)
There is advice for practices available. Should you have trouble, direct the practice to the website document. If the problem is insurmountable, you can liaise with the LMC
Locums are responsible for paying (ie passing on) the 14% employers contributions for work done on or after 1 April 2013, otherwise it’s fraudulent.
How do I pension my locum work?
Obtain GP locum forms A and B:
Please note, use the forms below for work after 1 April 2013:
Send a form A to each GP Practice you do NHS work for, with your invoice, at the end of each month. Locums should show the 14% employers contribution as a separate charge on their invoice
The 14% charge only applies to 90% of the total invoice
This should be returned to you with payment, signed by the practice.
Collect all of your certified form A’s each month.
Complete form B, which will allow you to work out your total pension contribution (employees and employers)
Send your completed form B with all form A’s for that month, with your cheque for your pension contribution (payable to NHS Commissioning Board) to the NHS SBS :
NHS Shared Business Services – FHS
Third Floor, East Wing
10 Nottingham Road
Derby DE1 3QT
Telephone 01332 868777
Select Option for ‘Contractor Payments and Pensions’ followed by Option for ‘GP Pensions’
(Ideally, the forms and cheque should reach them no later than the 7th day of the month following the end of the month covered by the form B, but in reality there is flexibility, but try and get it to them as soon as possible).
They no longer automatically send you confirmation of receipt (see below for getting an end of year statement)
Note on form B there is a requirement to give your ‘tiered contribution rate’. This is the amount, based on earnings, that you need to pay towards your pension:
Earnings up to £15,279, contribution is 5%
Earnings £15,279 – £21,176, contribution rate is 5.3%
Earnings £21,176 – £26,558, contribution rate is 6.8%
Earnings £26,558 – £48,983, contribution rate is 9% (roughly equivalent to 6-7 sessions a week)
Earnings £48,983 – £69,932, contribution rate is 11.3%
Earnings £69,932 – £110,274, contribution rate is 12.3%
Earnings over £110,274, contribution rate is 13.3%
If you are buying added years, don’t forget to add this on as well.
In addition, there is the 14% employers contribution that you, as a locum, are responsible for paying.
In order to get a certificate of contributions for the year, you can email them via SBS-I.SWPensions@nhs.net. They will want your full name, address, PCT, NI No, year required and an nhs.net email address.
If you do not work for more then 3 months, please be aware you will lose your ‘death in service’ benefit until you return to work.