The 2015 NHS Pension Scheme came into effect on 1 April 2015.
The pensionable amount has now increased by 0.3%. Previously 14%, it is now 14.3% which commenced on April 1st 2015.
All sessions invoiced through Lantum (formerly Network Locum) from 1st April 2015 and thereafter use the new 2015 GP locum Form A. Therefore, all invoices and pension forms created after April 1st 2015 calculate 14.3% pension.
What happens to my invoices and pension form that are still outstanding from March?
All outstanding invoices and pension forms from March that have not been paid, do not need to be switched over to the new April 2015 GP locum A form. When you are submitting a April 2014 GP locum Form A to your local area team, you need to use the old GP locum Form B. You cannot submit a old April 2014 GP locum Form A with a new April 2015 GP locum Form B.
Examples provided by NHSBSA
Dr Smith works as a freelance GP locum at the High St Surgery from 1 March to 31 March 2015. He invoices the surgery on 10 April 2015 and is paid on 17 April 2015. The invoice and payment takes account of the NHSPS employer contributions. He submits his GP locum forms A & B within the 10 week window and because he declares this work on the March GP locum form B the employer contribution rate is 14% even though he was physically paid in April.
Dr Brown works as a freelance GP locum at the High St Surgery from 1 March to 5 April 2015. She invoices the surgery on 10 April 2015 and is paid on 17 April 2015. The invoice and payment takes account of the NHSPS employer contributions. She submits her GP locum forms A & B within the 10 week window however because she declares this work on the April 2015 GP locum form B the employer contribution rate is 14.3% even though some of the work was performed prior to April. Dr Brown cannot declare work on a March 2015 locum form B that was actually performed in April 2015.
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