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Document What is a GP Provider (Type 1 medical Practitioner)?

A GP Provider (or type 1 medical practitioner) is a single-handed GP, GP partner or GP shareholder. Their NHS pensionable pay is based on their share of the practice profits (less expenses) plus ad hoc income such as OOHs, CCG work, appraisal work and GP with Special Interest work.

A GP Provider must, on behalf of the practice, complete an Estimate of Pensionable Profits form prior to the start of the pension year. Each GP Provider must complete a Certificate of pensionable income at year-end.

GP Providers must pension all of their NHS practitioner earnings, with all their practitioner income being added together in respect of allocating their tier.

For the purposes of recording the employment type on Pensions Online (POL), a GP Provider is classed as employment type 5. Their Employing Authority for pension purposes in England is NHS England/NHSCB; in Wales it is the Local Health Board.
gp provider, type 1, medical practitioner

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