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.

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 (i.e. 7.5% or 8.5%) to your pensionable earnings.

  • We can assist you in ensuring that the correct tiered rate is used.
  • We can assist you in claiming tax relief in your annual tax return on the superannuation contributions you 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.

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We are qualified and experienced medic accountants and business advisors who have been in general practice for over 20 years having helped medic & dentist clients in meeting their aims of maximizing profits and both retaining and building on the rewards of their hard work.


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Medic Accountants
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Ph: + 44 (0) 207 183 0034
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