NHS Pensions-GP Locum B 2021-22-20210319-(V1)
Dr B pays £4,350.00 (£30,000.00 x 14.5%) in tiered contributions.
Example: Dr C is part-time salaried GP also performing freelance GP locum work in 2021/22. Her salaried GP
pensionable post is continuous throughout 2021/22 (no breaks) and her salary is £50,000.00. She earns
£20,000.00 in her freelance GP locum post which is irregular. Dr C’s annualised income is £70,000.00 and
tiered rate is 12.5% calculated as follows:
£70,000.00 (£50,000.00 + £20,000.00) ÷ 365 days pensionable service x 365 days = annualised pay of
£70,000.00 = tiered contribution rate of 12.5%. Dr C pays £8,750.00 (£70,000.00 x 12.5%) in contributions.
Completing ‘Personal details’
If you work in England this form (plus Forms A and all contributions) can either be submitted online at
www.pcse.england.nhs.uk/contact-us or via post to Primary Care Support England, PO Box 350, Darlington,
DL1 9QN. If you work in Wales you must submit this form (plus Forms A and all contributions) to your Local
Health Board. Refer to ‘Submitting forms and making payments’ below for more information.
All forms and contributions must be submitted within seven days of month end. For example, you should
complete and send your July Form B (showing all the NHS GP locum income you receive from 1 July to 31
July regardless of when the work was done) plus your Forms A, and your contributions before 7 August. As
you are required to forward the 14.38% employer contributions/administration levy you must ensure that these
were given to you.
Your Unique Payment Reference (UPR) must match the UPR provided on your Forms A and on the payment
sent to NHS England/PCSE or the LHB. If the Forms A and B do not include the UPR then your pension
record may not be credited with this work. Your UPR number consists of:
• Your NHS Pension Scheme (SD) reference number (8 digits)
• LOC (indicates Locum payment)
• MON (month worked)
• YYYY (year)
Example 12345678 LOC APR 2021
Please fill in all the boxes including your email address so that you can be contacted if there is an issue.
You are not legally required to provide copies of your invoices however you may occasionally be asked for
these for audit purposes.
Completing Part 1
You can only declare work and income where you notified the surgery, NHS England, or LHB in advance that
you are going to pension your income.
Please tick one of the boxes stating your tiered employee contribution rate for 2021/22. Take account of any
other GP income and refer to the GP Pension Guide located on the practitioner webpage of the NHS Pensions
website (www.nhsbsa.nhs.uk/nhs-pensions) for more guidance. The tiered rate must apply to all your GP
income in 2021/22 and may fluctuate depending on your earnings. If, at year end, it is found that the rate was
too low you will have to pay arrears based on the correct tiered rate. If the rate was too high you will be due a
On each line enter the employing authority (EA) code (if known), the surgery or NHS England or LHB, the
dates you worked, the date you were paid, your pensionable pay (i.e. box 2 on Form A), and the 14.38%
employer contribution/ administration levy (for example box 3 on Form A). Enclose all Forms A with your Form
B when you send it off.
If you worked at the same surgery for two or more individual periods during the month under one contract for
services, you only need to enter the first and last of the days covered by the payment. If a period of work
ended soon after the end of the month; for example, on 3 October, and you have already received payment
and have the relevant GP locum Form A, you can enter it on your September Form B.