When a GMS/PMS/APMS contractor commissions the services of a freelance GP locum there is an agreement between the two contractors on how much the rate of pay is for this service; here at NHS Pensions we cannot dictate what this rate should be.
According to NHS Pension Scheme Regulations, when a GMS/PMS/APMS contractor engages with a freelance GP locum to carry out services and where the GP locum is a member of the NHS Pension Scheme, they must provide the GP locum with the 14.38% employer contributions and administration levy. If the GP locum does not wish to pension this income they must make this clear from the outset. If the GP locum intended to pension the income but changed their mind they must repay the employer contributions and employer levy back to the GMS/PMS/APMS contractor.
All freelance GP locum pension forms can be located on our website and are transparent in that they break down the fee, the pensionable element (i.e. 90%), and the relevant contributions. In light of recent concerns raised by some freelance GP locums GMS/PMS/APMS contractors are reminded that they are liable to pay Scheme employer contributions and the levy; not the locum. That is, where a GMS/PMS/APMS contractor agrees a fee with a freelance GP locum that fee should not be reduced if the locum elects to pension the income by virtue of the contractor’s liability to pay the 14.38%.