NHS Pension Scheme — Locum GPs

NHS Pension Locum A & B
Form Calculator

Calculate your pensionable pay, contribution tier, and what to enter on your SD55 (Locum A) and SD55B (Locum B) forms. Covers the 2024/25 NHS pension scheme tiers.

✓ Locum A (SD55) guide ✓ Locum B (SD55B) guide ✓ Contribution tiers ✓ Submission deadlines

NHS Pension Locum A/B Form Calculator

Calculate your pensionable pay, employee contribution tier, and what to put on your Locum A (SD55) and Locum B (SD55B) forms.

How is your locum work contracted?

Period covered (months) — usually 3 or 12

Weeks actually worked in period

Total NHS locum fees received in period — from NHS practices/providers only (not private)

Only NHS GMS/PMS/APMS contract income is pensionable. Private work, medico-legal fees, and non-NHS income do not go on Locum A/B forms.

Non-pensionable items received in period — travel expenses, mileage reimbursements paid by practice

Locum A Form (SD55) — Step-by-Step

Used when working as a sessional locum directly for a GP practice under a GMS, PMS, or APMS contract. The GP practice pays you and acts as employer for pension purposes.

1

Download the SD55 form

Obtain the current SD55 form from the NHSBSA website or your NHS pension administrator. Confirm you are using the correct tax year version.
2

Boxes 1–13: Your personal & work details

Name, NHS Pension Scheme number, GMC number, the practice name and ODS code (6-digit), and the dates of service within the period.
3

Box 14 — Pensionable pay

Enter total NHS locum fees received from this practice in the period. Do NOT include mileage reimbursements, expenses, or private work fees. Use the calculator above to get this figure.
4

Box 15 — Annualised pensionable pay

Pensionable pay for this period, scaled to a full year. Used to determine your contribution tier. Formula: (pensionable pay ÷ weeks worked) × 52. The calculator above shows this.
5

Box 16 — Employee contributions

Your personal contribution amount. Apply your tier percentage (from the calculator) to the pensionable pay in Box 14.
6

Box 17 — Employer contributions

The practice pays 14.38% of your pensionable pay as the employer contribution. This should be agreed with the practice before submission — they need to be aware of this cost.
7

GP practice signs the form

The authorised signatory at the GP practice (usually the Practice Manager) must sign and stamp the form to confirm the locum sessions and fees paid.
8

Submit to NHSBSA

Send the completed, signed form to NHS Business Services Authority. Keep a copy for your records. Contributions are then recorded against your NHS Pension.

Locum B Form (SD55B) — Out-of-Hours Work

Used when working for an OOH provider (e.g. NHS 111, local OOH co-ops). The OOH organisation acts as the employer for pension purposes.

1

Confirm the OOH provider is approved

Not all OOH providers offer NHS pension access to locums. Check with the provider before assuming your work is pensionable.
2

Complete SD55B with your OOH earnings

Enter the total OOH fees paid in the period. The same contribution tier rules apply — use your annualised pay to determine the tier.
3

OOH provider countersigns

The OOH provider's authorised signatory confirms the work and fees. They also process the employer contributions (14.38%) on your behalf.
4

Submit to NHSBSA

Same process as Locum A — submit to NHSBSA after the OOH provider has signed off.

Tip: If you do both sessional and OOH work, submit separate SD55 and SD55B forms. Your NHSBSA pension record combines contributions from all forms.

Locum A vs Locum B — Key Differences

Feature	Locum A (SD55)	Locum B (SD55B)
Work type	GP surgery sessions	Out-of-Hours (OOH)
Employer	GP practice	OOH provider/organisation
Who countersigns	Practice Manager	OOH provider signatory
Submission frequency	Usually annually or quarterly	Usually annually or quarterly
Employer contribution	Practice pays 14.38%	OOH provider pays 14.38%

Critical: Annual deadline

Locum A and Locum B forms for a tax year must be submitted to NHSBSA by 28 February of the following tax year. For the 2024/25 tax year (April 2024 – March 2025), forms must be submitted by 28 February 2026.

Tax Year	Work Period	Submission Deadline	Status
2022/23	Apr 2022 – Mar 2023	28 Feb 2024	Closed
2023/24	Apr 2023 – Mar 2024	28 Feb 2025	Closed
2024/25	Apr 2024 – Mar 2025	28 Feb 2026	Due soon
2025/26	Apr 2025 – Mar 2026	28 Feb 2027	Open

Other key dates

APR 6

New tax year starts. New contribution tiers may take effect. Check NHSBSA for updated rates for the new year before completing forms.

JAN 31

HMRC Self Assessment filing deadline. Your NHS pension contributions (employee portion) are deductible — ensure your accountant includes them on your tax return.

ONGOING

Get SD55/SD55B signed by each practice or OOH provider promptly after each period — don't let unsigned forms accumulate. Practice Managers change jobs and practices close.

Missing the deadline

If you miss the 28 February deadline, you may permanently lose those NHS pension contributions for that year. NHSBSA does not routinely accept late submissions. If you have exceptional circumstances (e.g. serious illness), contact NHSBSA immediately — do not wait.

2024/25 NHS Pension Employee Contribution Tiers

Tiers are based on annualised pensionable pay — your actual pay scaled to a full 52-week year.

Annualised Pensionable Pay	Employee Contribution Rate	Example: £40k pensionable pay
Up to £13,259	5.2%	—
£13,260 – £26,831	6.5%	—
£26,832 – £32,691	8.3%	—
£32,692 – £49,078	9.8%	£3,920 / year
£49,079 – £62,924	10.7%	—
£62,925 and above	12.5%	—
Employer contribution (all tiers)	14.38%	£5,752 / year

England & Wales NHS Pension Scheme (2015 scheme). Rates from April 2024. Scotland may differ.

NHS Pension Locum A/B Form — FAQs

What is the NHS Pension Locum A form (SD55)?

The SD55 (Locum A) is the form self-employed locum GPs use to report pensionable pay from sessional work at NHS GP practices. It captures total NHS locum fees, the annualised pay figure (used to determine your employee contribution tier), employee contributions, and the employer (practice) contributions. The practice manager must countersign the form before it is sent to NHSBSA.

What is the Locum B form (SD55B)?

The SD55B (Locum B) covers NHS Out-of-Hours (OOH) work. If you locum for an OOH provider such as an NHS 111 co-op or similar, your OOH earnings should be captured on a separate SD55B rather than SD55. The OOH provider's authorised signatory countersigns in place of the GP practice.

How do I calculate my annualised pensionable pay?

Annualised pensionable pay = (pensionable pay in the period ÷ number of weeks actually worked) × 52. This figure is used solely to determine which contribution tier you fall in — it doesn't change how much you actually pay, which is calculated against the real pensionable pay figure. Use the calculator above to compute this automatically.

Are NHS pension contributions tax-deductible for locums?

Yes. Employee pension contributions to the NHS Pension Scheme reduce your taxable income for Self Assessment purposes. If you pay 40% income tax, each £1,000 of NHS pension contributions effectively costs you £600 after tax relief. Ensure your accountant records these on your tax return — they are not deducted automatically like employee contributions for PAYE workers.

Can I opt out of the NHS Pension as a locum?

Yes — locum GPs can choose not to participate in the NHS Pension Scheme. However, opting out means you forfeit the employer contribution (14.38%) which is essentially free additional pension benefit. The NHS Pension also provides valuable death-in-service and ill-health retirement benefits. Opting out is generally only financially advantageous in very specific circumstances — take financial advice before deciding.

What if the GP practice refuses to sign my Locum A form?

This is a known issue, particularly for locums at practices unfamiliar with the NHS pension process. Remind the Practice Manager that signing SD55 is part of the standard GMS/PMS contract obligations when engaging locum GPs. If they remain reluctant, escalate to your local NHS England Primary Care Team or contact NHSBSA directly for guidance. Keep all evidence of locum sessions (invoices, booking confirmations) as supporting documentation.

My locum sessions are scattered across many practices — one form per practice?

Yes. A separate SD55 must be completed for each GP practice you worked for during the period, with each practice countersigning its own form. The pensionable pay entries from all forms are combined on your NHSBSA pension record. Annualised pay for tier purposes is typically calculated based on your total NHS locum income for the year.

Also use our UK Locum GP Tax Calculator

Your NHS pension employee contributions reduce your taxable income. Add your pension amount to the tax calculator to see your true take-home after tax.

Open Tax Calculator →

NHS Pension Locum A & B Form Calculator