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NHS GP Payroll records

Changes to the NHS Pension Payroll Service
We provide NHS GP payroll services only.  we are not the NHS Pension Agency. They can be contacted on 0845 421 4000. http://www.nhsbsa.nhs.uk/pensions

There are changes to the NHS Pension scheme effective from 1 April 2008 where a tiered contribution scheme will be in place. Our systems are already setup to incorporate these changes so if you no longer wish to administer the NHS Payroll and Pension, we are currently accepting new clients now. More details are in our comprehensive information pack.

PART A - Officer and Practice Staff Scheme members in NHS pensionable employment

These tables are subject to review later this year as the new rates have yet to be finalised. For the interim, the same principle that applied in 2009/10 are to be used for 2010/2011 until the new tables are available. The tiered contribution rate from the 1 April 2010 is based on the 2009/10 pensionable pay provided that the employee worked in the same employment on the 31 March 2010 and continue to do so.  

Tier

Annual Pay WTE
(Full time equivalent)2009/2010

 Provisional
Annual Pay WTE
(Full time equivalent)2010/2011

Contribution

Contribution %

1

 Up to and including £20,224 Up to and including £20,709

5% for manual workers and

6.5% for others

5%

2

 

 £20,224 -£66,789  ££20,710 - £68,392  

5% for manual workers

6.5% for others

6.5%

3

 

£66,790 – £105,318

£68,393 - £107,846

7.5%

7.5%

4

 

£105,319 plus 

£107,847 plus

8.5%

8.5%

From 2010/11 onwards, tiers at the start of a scheme year will be based on the previous year’s pensionable pay for the part of the employment current as at 31st March.

NHS GP Payroll processing

PART B - Officer and Practice Staff Scheme members who have had a change in circumstances on, or after, the 1 April 2010 or who are new starters.

 

 

These tables are subject to review later this year as the new rates have yet to be finalised. If your employee commenced NHS pensionable employment for the first time on, or after, the 1 April 2010, their pensionable pay is set against the this table.

Tier

 Provisional
Annual Pay WTE
(Full time equivalent)2010/2011

Contribution

Contribution %

1

 Up to and including £20,709

5% for manual workers and

6.5% for others

5%

2

 

 ££20,710 - £68,392  

5% for manual workers

6.5% for others

6.5%

3

 

£68,393 - £107,846

7.5%

7.5%

4

 

£107,847 plus

8.5%

8.5%
  • are a new starter,
  • have returned to the NHS after a break,
  • have changed jobs (including a promotion or demotion),
  • have voluntarily ‘stepped down’,
  • have received a significant (pensionable) pay rise; i.e. over and above an AfC pay rise.

 



NHS Pension Tiers 2009-2010 further guidance

Poster for your staff can download here

 

Practitioner and non-GP Providers

The 2010/11 tiered contribution rate for GPs and non-GP Providers is based on their actual 2010/11 pensionable pay. If, at year-end, it is found that the incorrect tiered rate had been applied this will have to be corrected.

These tables are subject to review later this year as the new rates have yet to be finalised. All Practitioner and non-GP Providers NHS Pension Scheme members will have their employee contribution rates reassessed for the Scheme year 1 April 2009 to the 31 March 2010. The table below shows the tiered rates taking account of the 2009/10 AfC pay award.  

Tier

Annual Pay WTE
(Full time equivalent)2009/2010

 Provisional
Annual Pay WTE
(Full time equivalent)2010/2011

Contribution

Contribution %

1

 Up to and including £20,224 Up to and including £20,709

5% for manual workers and

6.5% for others

5%

2

 

 £20,224 -£66,789  ££20,710 - £68,392  

5% for manual workers

6.5% for others

6.5%

3

 

£66,790 – £105,318

£68,393 - £107,846

7.5%

7.5%

4

 

£105,319 plus 

£107,847 plus

8.5%

8.5%

Notes:

  • The basic rule is that if you are a Practitioner or non-GP Provider your 2009/10 tiered contribution rate is based upon your actual 2009/10 certified NHS pensionable pay.

  •  When referring to ‘year 2010/11’ it is the pension year not the calendar year. That is, it is from the 1 April 2010 to the 31 March 2011.

  • Pennies are ignored for the purposes of setting a tier.
  • Tiered contributions paid by a GP or non-GP Provider in 2010/11 are based on their actual 2010/11 certified pensionable pay. (Salaried PAYE posts, except Bed Fund posts, are treated separately).
  •  The pay that is used to set contribution tiers for GP and non-GP Providers who start after 01/04/2010 is not annualised; i.e. it is not scaled to a full year. Part time GP salary is not converted to a whole time equivalent value for the purposes of setting a tier.

  • A Practitioner is a GP Provider (i.e. GP partner (including a fixed salary partner), GP shareholder, single-handed GP), Salaried GP, freelance GP Locum, Ophthalmic Medical Practitioner, GDS or PDS General Dental Practitioner, or a General Dental Practitioner employed by a PCT or LHB to perform GDS/PDS. A non-GP Provider is a partner (including a fixed salary partner), shareholder, or single-hander who is not a GP.

  • As a GP Registrar is classed as an Officer Scheme member these rules do not apply to them.

 

These notes have been published by kind permission from the Dept Of Health Non ESR Officers Requirements Specifications.  Please note that we are not the NHS Pension Agency. They can be contacted on 01253 774774. http://www.nhspa.gov.uk

NHS Payroll and pension administrations costsCosts

An example of our monthly fees for health centres and single handed practices start from around £45.00 per run. This INCLUDES full customer support via fax, telephone, website or email, ALL statutory NHS Pension returns helpdesk, and HM Revenue & Customs returns, support and queries .




NHS Pension & Payroll Service Information-

  • NHS Pension Scheme & Payroll Administration More>
  • NHS Pension Setup Procedure More>
  • New 2008 NHS Pension Scheme More>
  • NHS Pension SD55 Cyclic Updates & ADP4 data scan More>
  • NHS Client Portfolio More>
  • Estimated Costs More>
  • More details are in our comprehensive information pack.

New PAYE Registrations

Online help if you are starting a new surgery. We will register your surgery with the HM Revenue & Customs for PAYE and support in drafting your employment contracts. We will also register your surgery with the NHS Pension Agency obtaining a new GP Reference for NHS Pension purposes.

This page was last updated 27/03/2010


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