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Document Can a Dental Practitioner (or Performer) pay into the Scheme as a limited company?

No, a Dental Practitioner or Performer who has set themselves up as a limited company cannot pay into the NHS Pension Scheme.

With effect from the 7th November 2011 a Performer who chooses to work at a Practice as a limited company could not pension their GDS/PDS income. This is because this sub-contracting arrangement is not recognized under the statutory NHS Pension Scheme Regulations; they must work as an individual (i.e. a person) to be able to pensions their GDS/PDS income. For Scheme members of this kind, their NHS Pension Scheme membership remained intact up to and including the 6th November 2011. They had to ‘de-incorporate’ with effect from the 7th November 2011 if they wanted to continue to pension their GDS/PDS income.

Please note: where a GDS/PDS Contractor is a limited company the Dental Practitioner shareholders (i.e. Providers) should still have access to the NHS Pension Scheme (NHSPS).

For further information, please see the basic administration guide for General Practitioners on the NHS Pensions website.
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Performer, dental practitioner, limited company, ltd

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