Practitioner benefits are based on total career earnings and salaried GPs have to estimate their earnings, before the start of the scheme year on 1 April, by completing a self-assessment form by the deadline of 28 February each year.
Forms to enable you to do this, as well as guidance on how to complete the forms, are available from the scheme administrators:
It is particularly important for Salaried GPs to advise their Practice Managers of their total practitioner earnings in order that the correct contributions can be deducted.
As practices will not know of any additional locum, Out of Hours or other practitioner pensionable work undertaken they will simply base the contribution deducted on the earnings from the practice, unless they are informed otherwise.
Failure to ensure that the correct level of contributions are being deducted could result in additional contributions being owed later.