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Document How are tiered contribution rates calculated for a part year, for Practitioners and Non-GP Providers?

With effect from 1 April 2015, members of the 2015 scheme who as a Practitioners or non-GP Provider commences a pensionable post during the Scheme year, their pensionable pay is annualised in order to calculate their tiered employee contribution rate. 

Practitioners or non-GP Providers who remain a member of the 1995 or 2008 Section will continue to have their tiered contribution rate for 2015/16 and subsequent years based on their actual, not annualised, income if they start a pensionable post mid-year. 
For example if a 
Practitioners or non-GP Provider is a 1995/2008 Section member and their pensionable post commenced on 1 September 2015, their 2015/16 tiered rate is based on their actual pensionable earnings from 1 September 2015 to 31 March 2016. However if they are a 2015 Scheme member, their 2015 / 16 tiered rate is based on an annualised figure.

For further information, please see our website.

tiered rates, contribution tiers, gp and non gp, non gp providers, gp providers
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