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Change of contributions and pay – form SM8

For officers and practice staff only                             

When a member works part time in either an hourly or sessional contract and the annual update or termination details show actual part time hours or sessions worked that are in excess of whole time for the period, we reduce the annual hours/sessions figure to the maximum hours/sessions that can be worked for the period. 

A form SM8 is sent to you which will include this figure and will request that you either:

  • agree the figure and amend your records
  • advise a correct figure which must be below the figure included

An example is where the annual update for year ending 2018 showed that the member worked a total of 1399 hours for the period 1 December 2017 to 31 March 2018 (121 days). The member’s standard hours for this employment are 37.5, this means the maximum number of hours that can be worked during this period is 648 hours.

This is calculated as: 121 ÷ 7  x 37.5 = 648 hours

If the member has worked any hours that were paid at overtime rate, then these are not pensionable and you should amend the hours, if relevant.

You'll need to reduce both the employees and employers contributions and pay figures to exclude contributions / pay taken on the non-pensionable hours using our SD55E form.

Further information is available for general practioners (GPs).