The collection of superannuation contributions
Posted on: October 13th 2022 · read
Many practices experience problems when GP performers join a practice, leave a practice or switch roles within the same practice. Practice managers and GPs become frustrated when a GP joins a practice, and no superannuation contributions are deducted or alternatively a GP leaves and contributions continue to be deducted. Many of these problems arise as a result of a problem at some point in the process of updating the Performers List. Understanding this process and exactly who needs to do what at each stage will help to reduce the risks of a problem and assist in resolving issues.
Head of Healthcare, Andrew Leal summarises the key changes in this short explainer video below:
PCSE have very helpfully produced the following flowchart that assists with understanding this process and the key steps involved. All these steps need to be completed before the correct pension contributions can be deducted.
A key point is that all Performer List changes must be initiated by the performer themselves using PCSE online. It is no longer possible to use the NPL2 and NPL3 forms. The Performer will need to log in to PCSE and go to their performer list record to submit a change by updating their employment record. Initially the change will show as “proposed” as it is waiting to be approved. Initially it will need to be approved by the practice and if it relates to a partner it will require a further approval by the ICB.
Once all the approvals have been given the practice can then complete a GP joiner form, again through PCSE online. This will need to be completed by the user in the practice with the Pension role. When completing the joiner form the earliest start date that can be entered is 1 April of the current year. If the GP joined before this date the form should be completed using 1 April as the start date and a “contact us” form should be submitted to PCSE with all the GP details and providing the actual start date. This will enable PCSE to collect the arrears of pension contributions from the actual start date to 31 March.
A similar process applies in reverse with leavers with the completion of a leavers form. It is really important to remember that if a GP changes role within a practice switching from a salaried GP to a Principal or vice versa that the Performers List will need to be updated together with the completion of both a leavers and joiners form. This is frequently overlooked and this causes problems with the submission of subsequent pension certificates.
Get in touch
For any further help or guidance with any issue around the NHS Pension Scheme then please get in touch with your local MHA healthcare team.