CCG s responsibilities for administering GP pensions is outlined in the NHS Pensions Agency guidance August 2013 p3
Full text:
The following information updates our previous guidance to CCGs (issued in March 2013) in respect
of their legal responsibilities in administering the NHS Pension Scheme at local level.
Salaried staff employed under a contract of service
- All staff who are formally employed by a CCG (including all types of doctors) are Officers in NHS pension terms. This includes employed (i.e. executive) directors.
- CCGs are legally required to provide accurate Officer pension records on an annual basis including pensionable pay details. If an employee is part-time the CCG must set up a pension record showing details of the part-time hours (or sessions) worked and the whole- time equivalent standard working week (i.e. 37.5 hours).
Self-employed GPs engaged under a contract for services/service level agreement
- Where a CCG engages a GP (who is already Scheme member) under a contract for services or service level agreement (i.e. fee based/self-employed) the CCG must, in law, ensure the income is superannuated. This includes GPs who perform clinical work such as enhanced service, DES, LES, practice based mmissioning, etc and non-clinical work including board work and non-executive posts.
- The CCG must not create a pensionable post even if HMRC regard the GP as an ‘officer holder’ for tax and NI purposes.
- Where the GP works for the CCG as an individual the CCG must complete GP form SOLO and forward it, along with all contributions, to the relevant local area team within seven days. The tiered employee contribution rate for GPs is based on their global GP pensionable income in the current year; the tiered rate must not be based solely on the CCG income. The GP SOLO form can be downloaded from NHS Pensions website by clicking onto the link ‘Practitioners, Locums, Out of Hours & Non GP Providers’ on the home page of the NHS Pensions website here .
- Where the CCG enters into a contract for services or a service level agreement with a surgery (rather than a specific GP) there is no requirement to complete form SOLO or forward contributions onto the Local Area Team. However the CCG must include the 14% employer contributions within the payment it makes to the surgery and make it clear to the surgery it has done so. The GPs will declare this income as additional pensionable income (excluding the employer contribution element) when they complete their GP Provider Certificate of pensionable income at year end.
- A GP who works and trades for a CCG as a limited company (i.e. the GP has incorporated) cannot pension their CCG income.
