With effect from 1 April 2013 all GP Practices (and APMS Contractors) in England and Wales must pay the NHS Pension Scheme employer contributions in respect of freelance GP locums. However, the GP locum will be responsible for submitting both the employer and employee contributions.
Where a freelance GP locum is practising in England and wishes to superannuate their income they must send their GP locum forms A and B (and all contributions) to the relevant Integrated Care Board (ICB) of NHS England and NHS Improvement/NHS Commissioning Board. The new Locum A form distinguishes between the Locum's actual fee, pensionable pay (which is 90% of the fee) and the employer contributions which are worked out as 14.38% of the pensionable pay (which includes a 0.08% administration charge).  The employer contributions are paid to the Locum by the practice separately and in addition to the work fee.

In some cases this will be to the same location as prior to April 2013. However, where it is not same location the freelance GP locum must identify where to send their forms and contributions within the 10 week deadline. Freelance GP locums must not send their forms and contributions to more than one location

Please note: if you are a Freelance GP Locum you must inform the practice from the outset if you plan to pension your income. For more information, please see the GP Locum Factsheet on the NHS Pensions website.

From 1 April 2019 the underlying employer contribution rate for employers changed to 20.68% including the 0.08% administration charge. However, in year 2019/20 all employers continued to only pay 14.38% employer contributions with HM Treasury making up the balance. The arrangements from year 2019/20 will continue for years 2020/21, 2021/22 and 2022/23, including the specific contribution from university medical schools.