In accordance with the guidance notes on the latest version of the Locum B pension form, the September Locum B form is to be filled in a little differently to normal. This is because of the change to the pension tier rates coming into affect on 1st October. I have written separate guidance about this in another blog post. The changes will also impact on how you complete the October Locum B form as explained below.

On the September form you should include all work PAID in September, as well as work UNDERTAKEN in September (even if you weren’t paid until October).

On the October form you revert to the “norm” and include work paid in the month…BUT exclude anything that has already been declared on the September form. I.e the October form will therefore only contain work that has been both undertaken and paid in the month, potentially nil!

By November, everything is back to standard – include work PAID in November regardless of when undertaken.

Provided the above is followed there should be nothing missed nor double counted and the new pension tier rates will correctly be applied based on when the work is undertaken.

If your pensionable pay falls into the bracket £54,764 to £111,376 (subject to annualisation) then undertaking this exercise seems a bit academic as the tier rate doesn’t change at the moment for this tier.

Ordinarily, Locum B forms are completed on a PAID basis because NHS Pensions don’t want to make you fork out for your pension contributions until you’ve been paid. But for recording purposes, your pension (and contributions) must be calculated with reference to both the pension year and tier rate applicable at the time the work was undertaken.

The above process explained for September and October should therefore also be carried out every March and April respectively.

Get in touch if you need more help with the above and feel free to share this with your colleagues if helpful to them too.