As a GP locum Scheme member am I subject to tiered employee contributions?
A. Yes. As a general guide your employee contributions from the 1st of April 2009 to the 31st of March 2010 will be based on your total GP pensionable income in 2009/10. The same principle will apply in future years. Q. How do I pay my contributions and how much will that be? A. Form GP Locum B is the record of GP Practice based GP locum earnings you have received in a particular month and relates to form GP Locum A that you have been completing. Form GP Locum B includes full instructions on how to calculate the amount of pension contributions due. The amount will depend on your pensionable earnings. Your pensionable earnings are your gross earnings less 10% deduction for expenses, i.e. 90% of your gross pay. If you set the wrong tiered rate (i.e. 7.5% instead of 8.5%) you must pay the arrears straight to your PCT/LB Q. I am an existing GP Scheme member; can I backdate Scheme membership for GP locum work I have undertaken? A. Yes, you can backdate your Scheme membership by up to 10 wee
