A Type 2 medical practitioner, also referred to as a salaried GP, is a general practitioner (GP) who is not a:
- single-handed GP
- GP partner
- GP shareholder
This includes GPs under the GP Retainer Scheme.
They must be employed under a contract of service or for services by:
- a general medical services (GMS) practice
- a personal medical services (PMS) practice
- a 'classic' alternative provider medical services (APMS) contractor
- an Out of Hours (OOHs) provider
- Local Health Board (LHB)
- a Sub ICB Location (SICBL)
- NHS England
A Type 2 medical practitioner must pension all their 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 Type 2 medical practitioner is classed as employment type 6.
Forms
They must complete a Type 2 medical practitioner self assessment form of tiered contributions and send it to their employing authority (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