A GP locum is a fully qualified GP who works in a hospital or doctor's surgery in another GPs absence.
If you're a hospital based or salaried GP locum, you're classed as an officer member of the NHS Pension Scheme.
You cannot pay into the NHS Pension Scheme if you're a limited company.
Forms
To join the NHS Pension Scheme, you must complete GP locum form A and B within 10 weeks of the work being completed.
For England, the GP locum forms must be sent to Primary Care Support England (PCSE). This can be sent by post or submitted on PCSE online.
For Wales, they must be sent to your Local Health Board (LHB).
You'll be asked to include your Unique Payment Reference (UPR). This must match the UPR on the payment sent to PCSE or your LHB. Your UPR is made up of:
- your NHS Pension Scheme membership number which is 8 digits
- the 3-character identifier of the form you're submitting which is 'LOC'
- the first 3 letters of the month worked
- the year
If you're wanting to retire, submit an AW8 form to PCSE or LHB.
You must only send your forms to one location.
Freelance GP locums
You do not need to complete GP locum form A and B.
You must complete the type 2 self-assessment form at year end.
If you're a freelance GP locum no longer doing irregular work and become engaged in a long-term contract for services, you must tell the practice so they can complete a revised estimate of pensionable income form.
The practice will pay the employer and employee contributions directly to PCSE or the LHB as though you were a salaried GP.
Pension contributions
You must submit both the employer and employee contributions to PCSE or the LHB.
If you're a freelance GP locum or GP performing additional locum work, you must account for all your aggregated GP pensionable income when setting the tiered employee contribution rate. The same rate must be applied to all your GP pensionable income.
You can calculate the amount of pension contributions due on the GP locum form B.
If you do not pension your GP locum work, you must tell the practice. This is because you'll be paid a 14.3% employer contribution and 0.08% administration charge.
If you receive this but choose not to pension the income, you must return this to the practice.
Absence from work
GP locums are not entitled to:
- maternity pay
- paternity pay
- sick pay
You cannot pay into the NHS Pension Scheme while you’re absent from work.
Freelance GP locums can only pension actual days worked.