Following on from parts one to six, which can be read here, we now discuss administration in part seven:

Pension administration is a complex business. As well as the rules that need to be followed for the NHS Pension Scheme, there are contract requirements regarding the calculation of pensionable earnings, annual pension submissions and pension contribution payments.

To stay on track, it’s essential for practice partners and salaried GPs to keep their NHS Pension records up to date.

Primary Care Support England (PCSE) manages pension administration in England via the PCSE Online portal. Partners, salaried GPs and practice managers all have access to PCSE Online.

In Wales pension administration is managed by the Local Health Boards.

Scottish Public Pensions Agency (SPPA administer the occupational pension schemes for NHS staff in Scotland. All members of the pension scheme can log in via SPPA’s My Pension Online Member Service to view their pension information and update their personal details.

In Northern Ireland pension administration is managed by HSC Pension Service.

Annual pension submissions – GP and non-GP partners

GP partners, referred to as Type 1 medical practitioners, and non-GP partners must submit a Type 1 Annual Certificate of Pensionable Profits each year.

The submission deadline is 28 February for the pension year ended 31 March – so 11 months after the pension year end. As an example, for the pension year that ended on 31 March 2022 a 2021/22 Type 1 certificate must be submitted by 28 February 2023.

The purpose of the certificate is to calculate pensionable NHS earnings, the level at which pension contributions need to be paid, and to establish any under/over payment of contributions. The certificate must be signed by the GP or non-GP partner before it is submitted.

The certificate needs to include total employer and employee contributions, together with any Additional Voluntary Contributions (AVCs) for the year the certificate relates to. Practice managers may need to help their GP partners by extracting the figures from their Employee Contribution Statement on PCSE Online.

Annual pension submissions – salaried GPs

Salaried GPs, referred to as Type 2 medical practitioners, must submit a Type 2 medical practitioner self-assessment form each year. The submission deadline is also 28 February.

PCSE will use the information provided on the self-assessment form to determine whether the practitioner has paid the correct tiered contributions across all of their GP pensionable posts.

A Type 2 medical practitioner self-assessment form also needs to be submitted by fee based and self-employed GPs working in practice or for an out-of-hours provider.

Locum GPs are responsible for their own pension administration.

Limited companies

Any GP receiving dividends from a qualifying limited company holding a GMS, PMS or APMS contract delivering list-based services to patients must submit a Type 1 Annual Certificate of Pensionable Profits (Limited Company).

Estimate of pensionable profit

All practices must submit an annual Estimate of Pensionable Profit (EOPP) which provides PCSE with projected pensionable pay so that the monthly contribution deductions for GP and non-GP partners and salaried GPs are as accurate as possible.

The EOPP submission deadline is 1 March before the new pension year. For example, for the 2023/24 pension year commencing 1 April 2023 the EOPP must be submitted by 1 March 2023.

If a GP (excluding a freelance GP locum) or non-GP partner joins the practice after the annual form has been submitted, the practice must submit an additional revised form during the year to reflect the changes.

GPs expecting to receive additional practitioner earnings outside the practice should inform the practice manager so the relevant figures can be included with the EOPP.

Using PCSE Online

PCSE Online allows practice managers to view monthly contract statements, which include deductions made for GP and non-GP partners and the pension contributions for salaried GPs. This is a useful tool to check that the deductions through the contract are being taken at the right amounts based on the submitted EOPP. Identifying any discrepancies on a month-by-month basis will mean that problems are dealt with swiftly.

Note that Type 1 certificates will only be processed by PCSE in sequential order – that is, if 2017/18 certificates have not yet been submitted, PCSE will not process 2018/19 certificates, and so on. Practice managers and GPs can check which years have been submitted.

There are some niggles with PCSE Online. Some years may show as outstanding even when the forms were submitted correctly by the due date. This is because PCSE may not have correctly processed the forms or they have been lost or voided in their systems and may need to be re-submitted.

To check if a GP has any years outstanding or unprocessed by PCSE, login to PCSE Online, select the GP Pensions tab, click the Annual Certificate option from the dashboard and then Listing Screen. Search by GP name but do not specify a submission date. The search results will then show all years for which there has been a processed submission.

What a practice manager can do to help

1. Keep the practice’s performer’s list details up to date. Any discrepancies can cause unnecessary delays in the processing of NHS Pension scheme details.
2. Ensure GP partners, non-GP partners and salaried GPs are aware of their responsibility to submit an annual pension certificate or self-assessment form by the relevant deadline
3. Encourage GPs to check that their PCSE Online record is showing a full record for certificate submissions
4. Collate Employee Contribution Statement information from each GP and pass on the details to the practice accountant to assist them in preparing the annual pension certificates and self-assessment forms
5. Assist in submitting certificates, self-assessment forms and EOPPs to PCSE by the due date via PSCE Online or via the PCSE Contact Us form
6. Keep the EOPP up to date throughout the year for practice leavers and joiners including any non-GP provider partners.

To read parts one to six in this series, click here.

Resources

PCSE GP Pensions resources