A GP provider, also known as a Type 1 medical practitioner, is a:
- single-handed GP
- GP partner
- GP shareholder
Their NHS pensionable pay is based on their share of the practice profits with ad hoc income added, minus expenses.
GP providers must pension all their eligible NHS practitioner earnings. Their practitioner income is added together to calculate their contribution tier.
If you’re recording the employment type on Pensions Online (POL), a GP provider is classed as employment type 5.
Forms
A GP provider must complete an
An Estimate of Pensionable Profits/Pay form must be sent to their employing authority (EA) by 31 March for the coming Scheme year. One form must be completed per practice, listing all GPs and non-GP providers who work there.
An annual certificate of pensionable profits must be sent to their EA by the end of February for the previous Scheme year.
EA
Their EA for pension purposes for:
- England, is NHS England or Primary Care Support England (PCSE)
- Wales, is the relevant Local Health Board