The responsibility for paying a Practitioner's employers contributions will differ depending on the type of Practitioner that they are:
- GP Provider / Partner - Employee and the Employer contributions are paid by the Practitioner themselves.
- Salaried / Assistant GP - Employers contributions are paid by the practice.
- GP Locum - Employers contributions are paid by the practice.
- Out Of Hours SOLO work - Employers contributions are paid by the Out Of Hours employing authority to GP's host Sub ICB Location (SICBL), Local Authority or Integrated Care Board (ICB).
- All Dental Practitioners - Employer contributions are paid by NHS Dental Services