HPSS Superannuation Scheme
Frequently Asked Questions
Q. I am an existing GP Scheme member; can I backdate Scheme membership for GP Locum work I have undertaken?
A. Yes, you can backdate your Scheme membership by up to 10 weeks
Q. I am an existing GP Scheme member in my own practice and also perform GP locum work elsewhere. Can I "opt out" of pensioning GP Locum work I have undertaken?
A. You can, but if you do you will also have to opt out of the Scheme in respect of your mainstream GP and any other practitioner posts. You should seek independent advice if you are considering this.
Q. I work occasionally for a GP co-operative as a GP locum can I 'pension' my GP locum earnings?
A. If the co-op is an approved registered HPSS Scheme Employing Authority and you are deputising or covering for an absent OOH's GP, you can 'pension' your HPSS earnings from 1 April 2004. Forms GP Locum C and D refer.
However, if you regularly work for a co-op and are not deputising or covering for an absent OOH's GP this is not regarded as superannuable locum work. You must record this work on the new form GP SOLO, which can be found in the section 'Superannuation Forms' on this web's home page.
Q. I am currently buying Added Years do I have to pay additional contributions on my GP locum earnings?
A. Yes.
Q. I am a retired GP can I 'pension' my locum GP earnings?
A. No. Unless you retired on ill-health grounds and rejoined the Scheme before age 50 and are still a member.
Q. Can I retire from my main GP post, claim my HPSS pension and continue Scheme membership for my GP locum work?
A. No. You must retire from all of your pensionable posts in order to claim your Scheme pension.
Q. I am an existing GP Scheme member but have a personal pension funded by pre April 2001 GP locum earnings. Can I transfer my personal pension into the Scheme?
A. If you have been a Scheme member for more than 12 months you cannot transfer in any private/stakeholder pension.
Q. I am currently a freelance GP locum paying into the Scheme. However I am planning to become a HPSS GP in GMS can I continue paying into the Scheme as a GP locum?
A. Yes, but your pensionable earnings, as a GP locum must continue to be recorded separately on forms GP Locum A, B, C, and D.
Q. Can I 'pension' my GP locum earnings if my total HPSS superannuable earnings exceed the Inland Revenue earnings cap?
A. No. If you joined the Scheme from June 1989 you are subject to the Inland Revenue's earnings cap (£105,600.00 for 2005/06) in respect of your total HPSS superannuable pay.
Q. Where can I get more forms GP Locum A, B, C and D?
A. There are several ways to obtain GP locum forms A and B, and/or C and D: -
A. You can, but if you do you will also have to opt out of the Scheme in respect of your mainstream GP and any other practitioner posts. You should seek independent advice if you are considering this.
Q. I work occasionally for a GP co-operative as a GP locum can I 'pension' my GP locum earnings?
A. If the co-op is an approved registered HPSS Scheme Employing Authority and you are deputising or covering for an absent OOH's GP, you can 'pension' your HPSS earnings from 1 April 2004. Forms GP Locum C and D refer.
However, if you regularly work for a co-op and are not deputising or covering for an absent OOH's GP this is not regarded as superannuable locum work. You must record this work on the new form GP SOLO, which can be found in the section 'Superannuation Forms' on this web's home page.
Q. I am currently buying Added Years do I have to pay additional contributions on my GP locum earnings?
A. Yes.
Q. I am a retired GP can I 'pension' my locum GP earnings?
A. No. Unless you retired on ill-health grounds and rejoined the Scheme before age 50 and are still a member.
Q. Can I retire from my main GP post, claim my HPSS pension and continue Scheme membership for my GP locum work?
A. No. You must retire from all of your pensionable posts in order to claim your Scheme pension.
Q. I am an existing GP Scheme member but have a personal pension funded by pre April 2001 GP locum earnings. Can I transfer my personal pension into the Scheme?
A. If you have been a Scheme member for more than 12 months you cannot transfer in any private/stakeholder pension.
Q. I am currently a freelance GP locum paying into the Scheme. However I am planning to become a HPSS GP in GMS can I continue paying into the Scheme as a GP locum?
A. Yes, but your pensionable earnings, as a GP locum must continue to be recorded separately on forms GP Locum A, B, C, and D.
Q. Can I 'pension' my GP locum earnings if my total HPSS superannuable earnings exceed the Inland Revenue earnings cap?
A. No. If you joined the Scheme from June 1989 you are subject to the Inland Revenue's earnings cap (£105,600.00 for 2005/06) in respect of your total HPSS superannuable pay.
Q. Where can I get more forms GP Locum A, B, C and D?
A. There are several ways to obtain GP locum forms A and B, and/or C and D: -
- ·From your GP Practice Manager
- ·From HPSS Superannuation Branch by telephoning 028 7131 9140.
- ·By downloading the forms and/or instructions from the HPSS Superannuation website: - ·www.dhsspsni.gov.uk/superann
- ·Or by photocopying the forms you have already. As long as they are clear, they are acceptable.
Q. How do I pay my contributions and how much will that be?
A. Form GP Locum B is the record of GP practice based GP locum earnings you have received in a particular month and relates to form GP Locum A that you have been completing. Form GP locum D is the record of OOH deputising and relates to form GP locum C. Forms GP Locum B and D include full instructions on how to calculate the amount of pension contributions due. The amount will depend on your superannuable earnings. Your superannuable earnings are your gross earnings less 10% deduction for expenses, i.e. 90% of your gross pay.
Q. On form GP Locum C and D, why do I have to forward the OOHs employer contributions to CSA?
A. Out of Hours Providers (such as GP co-ops) and not HSS Boards/Trusts are responsible for paying employer contributions in respect of any salaried staff they employ or any GPs (including GP locums) that they engage. GP locums must collect the employer contributions from the OOHP to forward to CSA in accordance with the instructions on forms GP locum C and D. GP locums must ensure that they take account of the extra 7% in respect of the employer contributions when they agree a fee.
Q. Can I 'pension' earnings whilst working for an OOHP (ie co-op) before 1 April 2004?
A. No.
Q. Do forms GP Locum B and D relate to work carried out in that month or to the pay received in that month?
A. Forms GP Locum B and D are a record of the pay you have received in that month; not the locum work you have done in that month.
Q. If I am paid late for work previously done, am I to record the pay in the month worked or in the month paid?
A. Always record the pay you have received in that month.
Q. Are travel expenses, i.e. motor mileage allowance pensionable?
A. No. To take account of this you must always record the total amount of earnings you receive. On forms GP Locum B and D you will be instructed to deduct 10% of your gross pay first. This is to take account of an element of expenses, which may be included in your gross pay.
Q. Do I have to send a cheque for the pension contributions with my forms GP Locum A, B, C and D?
A. Yes. You send your cheques to Central Services Agency (CSA) along with the forms.
Q. When do I have to send the completed forms GP Locum A, B, C and D?
A. Normally, depending on your work pattern and when you choose to invoice for payment, it will be at the end of each month. You should aim to complete the forms in good time so that you can send them, and a cheque(s) for the relevant pension contributions, by the 7th of the following month.
Q. What is the 'Employing Authority Code' number?
A. Each GP Practice has been allocated an Employing Authority code by CSA for superannuation purposes.
Q. Can I claim backdated Scheme membership?
A. You cannot apply for Scheme membership for any period of GP locum work that ended more than 10 weeks before CSA received forms A & B and/or C & D.
Q. I used to be a GP member of the Scheme and have deferred benefits. Will my freelance GP locum membership link to my previous membership?
A. Yes.
Q. I am working as a freelance GP locum in both the Western and Northern Board. Do I have to register on two Medical Performers lists?
A. Yes.
Q. I am a freelance GP locum with no other Scheme membership. Can I pay my GP locum contributions into a Stakeholder Pension and then transfer the money into the HPSS Pension Scheme?
A. You may, if you wish, choose to use your locum earnings to pay into a Stakeholder Pension rather than the Scheme. However, if you then wish to transfer your Stakeholder Pension into the Scheme you must be mindful of the statutory time limits. These govern when you can transfer previous pension rights into the Scheme. Usually, this must be done within 12 months of joining or re-joining.
Q. I am a freelance GP locum Scheme member, would my family receive any benefits if I died?
A. Death in service cover is available to all members of the Scheme as long as they are in pensionable employment (i.e. contributing to this Scheme) at the time of death. The death gratuity is twice the average uprated (dynamised) pensionable pay. The death gratuity is normally paid to a surviving spouse (or your estate if you are single), however, you can elect to have it paid to another person or organisation if you wish, using form DG1.
Your surviving spouse would also receive an annual pension. Any dependent children would receive an allowance until they leave full time education. The value of the pension and allowance would be dependent upon your circumstances at the time of your death. If you are scheduled to work as a locum at a practice for example from Monday through to the following Friday and you died on Wednesday, you would be covered by "death in service" benefits.
Once contributing membership ceases "death in service" cover ceases too, however, it is replaced by another type of cover. The Scheme will normally pay a death gratuity of three times your annual pension at the date of death. As with death in service, there is provision to pay a pension to a surviving spouse and any dependent children would receive an allowance until they leave full time education.
Q. I am a GMS GP Scheme member and do occasional locum work; if I died in service would this count towards my death benefits?
A. Yes, your locum work must be pensionable too and would count towards the death in service gratuity and dependants benefits.
Q. Is there an address I can contact if I have any queries regarding my locum work and the Scheme?
A. Yes, it is the HPSS Superannuation Branch, Waterside House, 75 Duke Street, L’Derry BT47 6FP, or you can contact Central Services Agency, 2 Franklin Street, Belfast, BT2 86Q.
A. Form GP Locum B is the record of GP practice based GP locum earnings you have received in a particular month and relates to form GP Locum A that you have been completing. Form GP locum D is the record of OOH deputising and relates to form GP locum C. Forms GP Locum B and D include full instructions on how to calculate the amount of pension contributions due. The amount will depend on your superannuable earnings. Your superannuable earnings are your gross earnings less 10% deduction for expenses, i.e. 90% of your gross pay.
Q. On form GP Locum C and D, why do I have to forward the OOHs employer contributions to CSA?
A. Out of Hours Providers (such as GP co-ops) and not HSS Boards/Trusts are responsible for paying employer contributions in respect of any salaried staff they employ or any GPs (including GP locums) that they engage. GP locums must collect the employer contributions from the OOHP to forward to CSA in accordance with the instructions on forms GP locum C and D. GP locums must ensure that they take account of the extra 7% in respect of the employer contributions when they agree a fee.
Q. Can I 'pension' earnings whilst working for an OOHP (ie co-op) before 1 April 2004?
A. No.
Q. Do forms GP Locum B and D relate to work carried out in that month or to the pay received in that month?
A. Forms GP Locum B and D are a record of the pay you have received in that month; not the locum work you have done in that month.
Q. If I am paid late for work previously done, am I to record the pay in the month worked or in the month paid?
A. Always record the pay you have received in that month.
Q. Are travel expenses, i.e. motor mileage allowance pensionable?
A. No. To take account of this you must always record the total amount of earnings you receive. On forms GP Locum B and D you will be instructed to deduct 10% of your gross pay first. This is to take account of an element of expenses, which may be included in your gross pay.
Q. Do I have to send a cheque for the pension contributions with my forms GP Locum A, B, C and D?
A. Yes. You send your cheques to Central Services Agency (CSA) along with the forms.
Q. When do I have to send the completed forms GP Locum A, B, C and D?
A. Normally, depending on your work pattern and when you choose to invoice for payment, it will be at the end of each month. You should aim to complete the forms in good time so that you can send them, and a cheque(s) for the relevant pension contributions, by the 7th of the following month.
Q. What is the 'Employing Authority Code' number?
A. Each GP Practice has been allocated an Employing Authority code by CSA for superannuation purposes.
Q. Can I claim backdated Scheme membership?
A. You cannot apply for Scheme membership for any period of GP locum work that ended more than 10 weeks before CSA received forms A & B and/or C & D.
Q. I used to be a GP member of the Scheme and have deferred benefits. Will my freelance GP locum membership link to my previous membership?
A. Yes.
Q. I am working as a freelance GP locum in both the Western and Northern Board. Do I have to register on two Medical Performers lists?
A. Yes.
Q. I am a freelance GP locum with no other Scheme membership. Can I pay my GP locum contributions into a Stakeholder Pension and then transfer the money into the HPSS Pension Scheme?
A. You may, if you wish, choose to use your locum earnings to pay into a Stakeholder Pension rather than the Scheme. However, if you then wish to transfer your Stakeholder Pension into the Scheme you must be mindful of the statutory time limits. These govern when you can transfer previous pension rights into the Scheme. Usually, this must be done within 12 months of joining or re-joining.
Q. I am a freelance GP locum Scheme member, would my family receive any benefits if I died?
A. Death in service cover is available to all members of the Scheme as long as they are in pensionable employment (i.e. contributing to this Scheme) at the time of death. The death gratuity is twice the average uprated (dynamised) pensionable pay. The death gratuity is normally paid to a surviving spouse (or your estate if you are single), however, you can elect to have it paid to another person or organisation if you wish, using form DG1.
Your surviving spouse would also receive an annual pension. Any dependent children would receive an allowance until they leave full time education. The value of the pension and allowance would be dependent upon your circumstances at the time of your death. If you are scheduled to work as a locum at a practice for example from Monday through to the following Friday and you died on Wednesday, you would be covered by "death in service" benefits.
Once contributing membership ceases "death in service" cover ceases too, however, it is replaced by another type of cover. The Scheme will normally pay a death gratuity of three times your annual pension at the date of death. As with death in service, there is provision to pay a pension to a surviving spouse and any dependent children would receive an allowance until they leave full time education.
Q. I am a GMS GP Scheme member and do occasional locum work; if I died in service would this count towards my death benefits?
A. Yes, your locum work must be pensionable too and would count towards the death in service gratuity and dependants benefits.
Q. Is there an address I can contact if I have any queries regarding my locum work and the Scheme?
A. Yes, it is the HPSS Superannuation Branch, Waterside House, 75 Duke Street, L’Derry BT47 6FP, or you can contact Central Services Agency, 2 Franklin Street, Belfast, BT2 86Q.
