HPSS Superannuation Scheme

If you are a 'freelance' GP locum or a mainstream GP performing additional GP locum work and work for a GMS, or HPSS GP Practice, or an OOHP approved Scheme Employing Authority, you will be able to pay Scheme contributions on the gross pay you receive (less expenses of 10%).

Any HPSS GMS practice or OOHP locum work can be superannuable, provided there is a clear and direct transaction for the work, between you and the employing GP Practice, absent GP or OOHP.

If you are already a GP member of the Scheme your HPSS GP locum earnings and contributions must be recorded on forms GP Locum A & B or C & D, and remain separate from your other GP superannuable earnings.

You will be able to claim tax relief at your usual rate in your annual tax return on the contributions you pay.

You are responsible for forwarding employee contributions to Central Services Agency (CSA) using the forms GP Locum A & B.

If you are covering or deputising for an absent OOHs GP you can pension your earnings, net of expenses, using the forms GP Locum C & D. You are responsible for paying employee contributions and forwarding both employee and employer contributions to your CSA. The fee you agree with the OOHP must take account of the Scheme employer's contributions. Further guidance is available on the forms. Remember, if you preform OOHs work but are not deputising this is not classed as superannuable Locum work and must not be recorded on Locum forms C & D. This can only be pensioned using form GP SOLO.

GP locum work that has been arranged and paid through a third party (such as a commercial deputising form, or a commercial agency) and private (non-HPSS work) performed on behalf of a GP or an OOHP is not superannuable under the Scheme.