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Type 2 superannuation certificates for salaried GPs

By: Sophie Palmer Date: 13 January 2020
Category: Norwich,Article,Medical,News
Department: Business Development and Marketing

Increasingly we are seeing Medical Practices with significant provisions for their salaried GPs’ superannuation contributions in their year-end accounts.

Much of this has come about as a result of superannuation contributions not being collected via Open Exeter at the time when a new salaried GP joins the Practice and/or where superannuation contributions have not ceased being collected once a salaried GP has left.

In order for these outstanding balances to be resolved your salaried GPs need to ensure that they are completing their Type 2 superannuation forms every year. Unless these forms have been completed, these underpayments and overpayments will not be adjusted for by PCSE.

Here are some notes about this below explaining the procedure for these Type 2 forms.

What is a Type 2 form?

The Type 2 form is a mechanism for NHS Pensions to ensure that the correct amount of employee contributions have been paid across all their Practitioner roles at the correct tiered rate. This is actually a legal requirement of the NHS Pension Scheme.

Anyone that is a Type 2 GP needs to complete one for each pension year and it is their responsibility to do so.

A Type 2 GP is:-

• A salaried GP formally employed by a GP surgery, APMS Contractor, or a LHB (Wales).
• A long-term fee-based/self-employed GP who works for a GP surgery, APMS Contractor, or a LHB for a period of, generally, six months or more.
• A GP who works solely for an OOHs either on an employed or self-employed basis.

If the form is not completed there is no risk to their pension, however, their Pension record may not be updated.

Many salaried GPs are unaware of these forms. As a result BMA Pensions have been able to negotiate an amnesty with NHS England and NHS Pensions. NHS Pensions have created an “amnesty” form that allows individuals to submit back to 2009/10, which is when the requirement began.

When is the deadline?

The deadline for the forms is the 28 February each year, 11 months after the previous Pension year-end of 31 March.

Their Total Reward Statement (TRS) is then usually updated once a year in August – effectively 18 months after the pension year end.

The 2018/19 form covering the year 1 April 2018 to 31 March 2019 has recently been released and the deadline for submission to PCSE is 28 February 2020. Salaried GPs can find all the necessary forms (including the “amnesty” form) and the guidance notes on the NHS Business Services Authority website (link is below).


PCSE’s website also has a “help” page which has some information and frequently asked questions which you might find to be a useful resource in the future. You can access this here.

We would be happy to assist any salaried GPs in completion of these forms and have extensive experience in this area.

If you have any queries on the above, please contact a member of our specialist healthcare team.
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