Overview

You need to submit a Type 2 form if any of your roles are treated as practitioner rather than officer in the pension scheme.

Please check with your employer if you are unsure whether a role has been pensioned direct as officer or is treated as practitioner in the pension scheme.

For solo work, if you have a contract for service, it will be pensioned as practitioner and so needs to be included on a Type 2 form. If you have a contract of service, and so needs to be included on a Type 2 form it will be pensioned direct as officer.

You can find lots of of guidance on both the NHS Pensions website and the PCSE website Type 2 Self Assessment webpage.

GPs who only perform solo work should complete a Type 2 certificate. See the Salaried GPs & Assistant GPs for guidance on completing a Type 2 certificate.

PCSE will use the information provided on the self-assessment to determine whether the practitioner has paid the correct tiered contributions across all of their GP pensionable posts. The forms and guidance notes are available to download on the NHS Pensions website.

A Type 2 medical practitioner completes the Type 2 Self Assessment form and is:

• A salaried GP formally employed by a GP practice, Alternative Provider Medical Services (AMPS) contractor or by a Local Health Board
• A long-term fee based/self-employed GP who works for a GP practice, APMS contractor, Local Health Board for a period of, generally, six months or more
• A GP who works solely on an employed or self-employed basis for an Out of Hours Provider that is not an NHS Trust/Foundation Trust
• A practice based salaried GP who works for a CCG under a contract for services (i.e. on a self-employed basis). The CCG earnings/contributions must be declared on the self-assessment form
• A GP who is formally employed by a CCG under a contract of service (i.e. contract of employment) is an Officer and their contributions and salary are not declared on the self-assessment form

If you have been on maternity leave for any time during the period for which the form relates, you will also need to complete and submit the maternity breakdown form. Find out more here.,

A Type 2 Self assessment ensures:

• the correct tiered contributions have been applied to your salaried GP earnings
• the amount you are due to pay for your tiered rate and any added years/additional pension contributions has been identified and shortfalls or refunds can then be dealt with by you and your employers
• that PCSE have the correct information about your total pensionable earnings so they can ensure the correct amount is paid over by your employers to them

It is a condition of a GP’s NHS Pension Scheme membership that practitioners proactively liaise with relevant NHS organisations to ensure they have paid the correct tiered contributions ‘across the board’. Failure to comply with the NHS Pension Scheme Regulations may result in pensionable pay provisionally set to zero for the relevant period.

It is a legal requirement for practitioners to complete and submit the self-assessment each year.

Every year, the self-assessment form becomes available to download from the NHS Pensions website from November/December.

The self-assessment and guidance notes are available to download on the NHS Pensions website.

PCSE will use this information to reconcile payments received and arrange to correct any under or over payments from the previous financial year.