Source: Practice Index, September 11, 2025 by Guest Blogger
As a Practice Manager, understanding the intricacies of the NHS Pension Scheme for GP Locums is crucial. Not only does it contribute to the sustainability of the NHS Pension Scheme for all members, it also ensures your practice remains compliant with statutory obligations and helps maintain smooth, efficient Locum engagement. It can also be a significant factor in GP retention, securing reliable cover for your practice.
This guide will explain how Locums can contribute to the scheme and what your practice’s role entails.
Why Locum pensions matter for everyone
When a GP Locum contributes to the NHS Pension Scheme, the employer contribution your practice pays doesn’t go directly into the Locum’s pocket; it’s paid onward into the NHS Pension Scheme. This directly improves the financial health of the scheme, benefitting all NHS pension beneficiaries.
It’s also important to note that, in England and Wales, GP practices indirectly receive funding to cover Locum employer contributions within their Global Sum payments. This funding mechanism is intended to support practices in meeting their statutory obligations regarding Locum pensions.
Who can contribute? The key rules
Only self-employed, freelance GP Locums working in eligible NHS practices or providers can contribute to the scheme. It’s important to note that Locums working via agencies or those who’ve set up a limited company to manage their locum work are not eligible to contribute under these rules.
Your practice’s statutory obligation and the employer contribution rate
If a Locum informs you at the time of booking that they intend to claim NHS pension, your practice has a statutory obligation to pay the employer contribution of their pension. This should be made clear in their booking terms.
The overall employer contribution rate for the NHS Pension Scheme is currently 23.78% of pensionable pay (this includes an administration levy). However, for NHS organisations like GP practices, the amount you’re required to pass on to the Locum is 14.38%. The remaining portion of the overall employer contribution (9.4%) is funded centrally by the Government.
You can find official information on the employer contribution rate on the NHS Business Services Authority (NHSBSA) website, which manages NHS Pensions: NHS Pension Scheme employer contribution rates – DHSC (scroll down to “Employer contributions”).
How the pension process works: A step-by-step guide
Here’s a breakdown of the typical process:
Advance notice: At the time of booking, the Locum will advise you of their intention to claim NHS pension.
Invoice and Form A submission: The Locum will submit an invoice that clearly itemises:
- Their session fee
- The “pensionable pay”, which is 90% of their session fee
- The employer contribution of 38% applied to the pensionable pay
- The invoice total, which is the session fee plus the employer contribution
- They’ll also provide a Locum Form A
Practice payment and approval:
- Your practice pays the invoice, including the employer contribution
- You then approve the Locum Form A, certifying the dates the work was done and the amounts paid
Locum’s responsibility: Once they’ve been paid, the Locum is legally obliged to pay both their employee contribution and your practice’s employer contribution into the NHS Pension Scheme. This is done via PCSE (Primary Care Support England). They must submit all their approved Form As on a Locum Form B, which summarises all pensionable pay and contributions for a given month. This grand total must be paid to PCSE within a strict ten-week deadline of completing the work.
Approving Form A: Your options
There are two main ways Locums manage their Form A submissions, and both are perfectly acceptable:
- PCSE portal: Some Locums prefer to manage their Form A submissions directly through the PCSE portal. This method requires the Locum to input all the details of their work dates and pensionable pay into the portal.
- Form-based system: Many Locums still use the traditional paper-based (or e-signed PDF) Form A/B system. Platforms like NASGP’s LocumDeck exist that allow Locums to generate accurate invoices and pre-filled Form As with a single click, which can be a significant time-saver for them. These platforms often also allow Practice Managers to approve and e-sign the Form A directly within the same system used for managing bookings and invoices, streamlining your administrative process and avoiding the need to log into multiple platforms.
Ultimately, both methods funnel the information into the same PCSE and NHS pension ecosystem. Allowing the locum to complete their forms in the way that best suits their administrative workflow is usually greatly appreciated.
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