2020/21 ASSIST ANT MEDICAL PRACTITIONER SELF ASSESSMENT OF TIERED CONTRIBUTIONS

GUIDANCE & COMPLETION NOTES

INTRODUCTION

General information about the tiered contributions for GPs in year  2020/21 can be found at the following link:-

http://www.hscpensions.hscni.net/download/Members/member_factsheets/Tiered-Contributions-for-Scheme-   Years-2015-2016-through-to-2018-2019.pdf

** CARE SCHEME – ANNUALISED FIGURES** ‘C ARE IN Y E AR’ T AB 

The pay that is used to set the contribution rate for GP (and non-GP) Providers who start after the 1st of April 2020 and join the CARE Scheme is annualised.

**If this applies use the ‘CARE in year’ tab.
For example, a GP who starts in a Practice on 01/06/2020 and earns £70,000.00 (Actual earnings for part year) up to 31/03/2021 will be subject to the 13.5% rate. (£70,000.00 divided by 304 days x 365 days =annualised pay of £84,046.05). CARE 2015 only. If you have worked over different periods 	  in the year with a break, add the total days worked and enter this at Box F. Enter your actual 	  earnings from all employments from Box 1 onwards and enter your actual contributions paid 	   from Box 1a onwards. The worksheet will auto fill, showing result at Box 11.

These guidance notes relate to the self-assessment form that all assistant, GP Locums and OOH medical Practitioners must complete and send to HSC Pension Service as soon as possible after year end if they were in HSC pensionable ‘employment’ in Northern Ireland from 01/04/2020 to 31/03/2021.

An Assistant medical Practitioner is;

A Salaried GP formally employed by a Practice or by a Trust/Board.
A long-term fee based GP who works for a GP Practice, Trust or Board.
A GP who, for an Employing Authority, solely performs OOHs work etc., either on an employed or self- employed basis.

Every GP (Practitioner) is legally required to pay the same rate of tiered contributions in respect of all their GP pensionable posts.

It is a condition of a GP’s HSC Pension Scheme membership that they proactively liaise with the relevant HSC organisations to ensure they have paid the correct contributions.

Failure to comply with The HSC Pension Scheme Regulations may result in pensionable pay provisionally set to zero for the relevant period.

If a GP had two Salaried GP posts in 2020/21 (i.e. a Salaried GP posts at a Practice and a Salaried GP post at a Trust/Board (or at another Practice) they must include both posts on this form.

If a GP had a GP Provider post and a Salaried GP post in 2020/21 they must complete an Annual Certificate and an Assistant medical Practitioner self-assessment form.

GP Providers and Salaried GPs who also perform freelance GP Locum work must continue to use GP Locum forms A and B. These Locum forms have recently been amended to take account of tiered contributions.

The figure stated in box 7 is solely HSC GP income. This is the total of boxes (c) for Locum B forms submitted in the year. Refer to Step 7.

If a GP is on maternity, paternity, or sick leave any maternity/paternity/sick pay counts towards setting the tiered rate. GPs must advise their Trust/Board if they have been on maternity/paternity/sick leave.

Any GP related pension enquiries should be sent to gpcertificates@hscni.net in the first instance.

NOTES

Please refer to these notes when completing the self-assessment form. Box A
Write your full name and also your work e-mail address. If your surname changed during 2020/21 please provide your previous surname.

Box B

State your cypher number if you are a Principal GP or a Salaried GP. Box C (Essential)
State your national insurance number.

Box D

List the relevant (i.e. host) Trust/Board.  If you have relocated during year 2020/21 (April 2020 to March  2021) you may have had more than one Trust/Board so list each.

    If you worked in a GP Practice the relevant host Trust/Board was the BSO. (If you worked for more than one GP Practice in 2020/21 and your contributions were paid at the incorrect rate you must liaise with every Practice).

    If you were employed directly by a Trust/Board the relevant Trust/Board is the same Trust/Board.

    If, in 2020/21, you were a GP who solely performed OOHs, etc., either on an employed or self- employed basis the relevant Trust/Board was the commissioning Trust/Board.

Box E

List the names and addresses of the Practices, Trusts, Boards, or OOHPs who you directly worked for from 01/04/2020 to 31/03/2021.

Box F

Enter 01/04/2020 if you were working at any of the places named in box E on 01/04/2020. Enter the actual date if you started work there later; i.e. from 02/04/2020.

Box F

If using the ‘Care in year’ tab – enter the actual number of days worked. This is used to annualise your earnings.

Box G

Enter 31/03/2021 if you were still working at any of the places named in box E on that date. If you left all your employments named in box E prior to 31/03/2021 enter the actual date you left.

Step 1

In box 1 enter your total pensionable income, gross of contributions from the GP Practice named in box E. In box 1a enter your HSC Pension Scheme employee contributions you paid in this post.

Step 2

In box 2 enter your pensionable income, gross of contributions from your ‘OOH’ post; or combined ‘OOH’ posts. Provide evidence if more than 1 ‘OOH ’post. In box 2a enter the HSC employee contributions you paid in this post (s).

Step 3

If you were directly employed or engaged by a Trust/Board (listed in box E) enter, in box 3, your pensionable income from the Trust/ Board. In box 3a enter the HSC employee contributions you paid. Be careful not to duplicate income that is already declared in boxes 2a.  Use your pay-slips from April to March and aggregate the pensionable pay to find the total pensionable income for the year. Do  not use the figure on P60 as this is  taxable  pay and not pensionable pay, this figure does not include contributions already paid and does include travel and other allowances that are not pensionable.

Step 4

In box 4 enter your total pensionable income for any NIMDTA employment that falls into Practitioner employment in year 2020/21. Use your payslips from April to March and aggregate the pensionable pay to find the total pensionable income for the year. Please note do not include travel allowances or any other allowances which are not pensionable. Do not use the figure on P60 as this is taxable pay and not pensionable pay.

In box 4a enter the HSC employee contributions you paid in the NIMDTA post.  Step 5
In box 5 enter your total Bed Fund pensionable income in year 2020/21. Only GP Providers/ Principal Practitioners (i.e. GP Partners or Single-Handers) can perform and pension Bed Fund work. Use the pensionable pay figure shown on the remittance from Northern Health & Social Care Trust.

In box 5a enter the HSC employee contributions you paid in the Bed Fund post. Step 6
If at any time in 2020/21 you were a GP Provider enter, in box 6, your total GP Provider
pensionable income for year 2020/21; i.e. as declared on your GP Provider Certificate. In box 5a enter the HSC GP Provider employee contributions you paid.
Step 7

If at any time in 2020/21 you worked as a freelance GP Locum enter, in box 7, your total GP Locum pensionable income, gross of contributions, less expenses as declared on your GP Locum B forms (box c), paid from April to March. Do not enter any GP Locum income that has not been declared on GP Locums forms A and B. In box 7a enter the HSC GP Locum employee contributions you paid; i.e. as declared on the Locum forms.

Step 8

Box 8 is your total GP (Practitioner) earnings for the period 01/04/2020 to 31/03/2021.

Box 8a is the total GP employee contributions you paid from 01/04/2020 to 31/03/2021; i.e. the total of the ‘a’ boxes.

Step 9
This box will automatically self-populate and will state the correct tiered contribution rate based on the total earnings from box 8.

Step 10

This is the total amount of tiered employee contributions that should have been paid for pension year 2020/21 (i.e. 01/04/2020 to 31/03/2021). This is calculated by multiplying the total pay figure in box 8 by the tiered percentage rate in box 9.

Step 11

Box 11 is the difference between box 10 (what you should have paid) and box 8a (what you have paid). Next Steps
Arrears of contributions: If the amount in box 8a is less than the amount in box 10 you owe arrears of HSCPS employee contributions to the value as stated in box 11; this will show as a negative number. You must pay these arrears to HSC Pension Service, via BACS. If you are you are a type 1 medical practitioner, in which case ‘OOH’ discrepancies can be processed through the annual certificate.

If, for example the tiered rate as set by your Practice, was wrong (i.e. 7.1% and should have been 9.3%) following submission and reconciliation of your self assessment form by HSC Pension Service, you should pay the arrears to the HSC Pension Service via BACS. HSC Pension Service will liaise with Practices regarding any alignment of employers contributions.

If you also underpaid tiered contribution on your OOHs income you must pay the arrears to HSC Pension Service via BACS.
If you were employed directly by a Trust/Board you must pay the arrears to HSC Pension Service via BACS.

HSC Pension staff will contact you with the outcome of the reconciliation and provide further information regarding the process for collection of any underpaid contributions.

Overpaid contributions: If the amount in box 8a is more than the amount in box 10 you have overpaid Scheme employee contributions to the value as stated in box 11.

HSC Pension staff will contact you with the outcome of the reconciliation and provide further information regarding the process for processing a refund of overpaid contributions.

Added Years/Additional Pension: If you have an Added Years or Additional Pension contract you must ensure that you have paid the additional contributions. Added Years contributions are paid in every post whereas Additional Pension contributions are paid through the one main pensionable post.

The self-assessment form must be sent to the BSO as soon as possible after year end. Always retain a copy.

Read the Declaration on the form carefully before you sign and date it.

If you (or your accountant, where we have authority on file) have any questions contact HSC Pensions at gpcertificates@hscni.net