Business Services Organisation
How are GP Employments treated for Pension Purposes
Employment Type |
Pension Scheme Status |
Pension Scheme |
Contributions & Tier |
| GP Partner in a Practice | Principal Practitioner | Practitioner Pension Scheme | Contribution tier is dependent on their total Practitioner Earnings and is calculated through the Annual Certificate |
| GP Partner in an OOH Provider on a sessional arrangement | Principal Practitioner | Practitioner Pension Scheme | Contribution tier is dependent on their total Practitioner Earnings and is calculated through the Annual Certificate (deducted at source) |
| GP Partner in an OOH Provider on a salaried contract | Assistant Practitioner | Practitioner Pension Scheme | Contribution tier is dependent on their total Practitioner Earnings and is calculated through the Annual Certificate (IPS) (deducted at source) |
| GP Partner who works as a locum in another GP Practice | Principal Practitioner | Practitioner Pension Scheme | Contribution tier is dependent on their total Practitioner Earnings and is calculated through Locum A&B Forms (IPS on Annual Certificate) |
| GP Partner employed as a trainer with NIMDTA | Principal Practitioner | Practitioner Pension Scheme | Contribution tier is dependent on their total Practitioner Earnings and is calculated through the Annual Certificate |
| GP Partner who carries out Prison Work (only if paid directly by HSC) | Principal Practitioner | Practitioner Pension Scheme | Contribution tier is dependent on their total Practitioner Earnings and is calculated through the Annual Certificate |
| GP Partner who has a Hospital Bed Post (Cottage Hospital Employment) | Principal Practitioner | Practitioner Pension Scheme | Contribution tier is dependent on their total Practitioner Earnings (Earnings are treated as IPS) |
| GP Partner who is a training co. ordinator/facilitator with NIMDTA | Officer | Officer Pension Scheme | Contribution tier is dependent on their WTE Earnings. (Limits on no of hours worked) |
| GP Partner who is a medical manager in an OOH Provider | Officer | Officer Pension Scheme | Contribution tier is dependent on their WTE Earnings. (Limits on no of hours worked) |
| GP Partner who has a Hospital employment | Officer | Officer Pension Scheme | Contribution tier is dependent on their WTE Earnings. (Limits on no of hours worked) |
| GP Partner | SUMDE (Supplement for Undergraduate Medical and Dental Education) is funding paid by the Department of Health Social Services & Public Safety (DHSSPS) to Trusts, General Medical Practitioners (GMPs) and General Dental Practitioners (GDPs) practices in Northern Ireland in recognition of the additional costs associated with teaching medical and dental students during the five years of the undergraduate curriculum and not a payment for teaching.
This income should be included in the annual certificate, however, it would be up to the practice, in collaboration with their accountants, to determine the split of income, and any expenditure which might have been incurred, properly apportioned to each GP within the Practice. |
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| Salaried GP in a GP Practice | Assistant Practitioner | Practitioner Pension Scheme | Dependent on their total Practitioner Earnings |
| Salaried GP in an OOH Provider on a sessional arrangement | Assistant Practitioner | Practitioner Pension Scheme | Dependent on their total Practitioner Earnings |
| Salaried GP in an OOH Provider on a salaried contract | Assistant Practitioner | Practitioner Pension Scheme | Dependent on their total Practitioner Earnings |
| Salaried GP who works as a locum in another GP Practice | Locum Practitioner | Practitioner Pension Scheme | Dependent on their total Practitioner Earnings |
| Salaried GP who works as a medical manager in an OOH Provider | Officer | Officer Pension Scheme | Contribution tier is dependent on their WTE Earnings. (Limits on no of hours worked) |
| Salaried GP who has a Hospital employment | Officer | Officer Pension Scheme | Contribution tier is dependent on their WTE Earnings. (Limits on no of hours worked) |
| Locum GP in a GP Practice | Locum | Practitioner Pension Scheme | Dependant on their total Practitioner Earnings |
| Locum GP who works in a GP Practice and an OOH Provider on a sessional basis. | Locum | Practitioner Pension Scheme | Dependant on their total Practitioner Earnings |
| Locum GP who in a GP Practice and an OOH Provider on a salaried basis. | Assistant Practitioner | Practitioner Pension Scheme | Dependant on their total Practitioner Earnings |
| Locum GP who works solely for an OOH Provider on a sessional basis. | Assistant Practitioner | Practitioner Pension Scheme | Dependant on their total Practitioner Earnings |
| Locum GP who works in a GP Practice on a regular basis | Assistant Practitioner | Practitioner Pension Scheme | Dependant on their total Practitioner Earnings |
| Locum GP who works in a Hospital Employment | Officer | Officer Pension Scheme | Contribution tier is dependent on their WTE Earnings. (Limits on no of hours worked) |