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What income should be included to calculate my tier rate?
Income from all practitioner roles you held in the pension year, including solo and locum work should be included to calculate the correct tier rate.
How do I determine my tier rate if my income has changed over the year?
Your tier rate is based on the total pensionable pay for the year
What is the employer contribution rate, and can this change?
The employer contribution rate deducted from employers is 14.38%. A further 9.4% is being funded centrally and does not appear on your PCSE Employee Contribution Statement.
What happens when there are different Tiers for the same year? For example salaried GP at 9.2% and SOLO GP at 13.5%.
PCSE will calculate whether you have paid the correct level of contributions for the year when they process your Type 2 form and will let you know whether there is any shortfall or overpayment to be corrected.