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Document Why has a Foundation Dentist’s (FD) pension been reconciled outside of the normal reconciliation process?

When a Foundation Dentist (FD) completes their FD tenure and joins a contract as performer, their pension contribution tier is recalculated according to their earning across the whole financial year. At this point any contributions are reconciled and deducted / refunded accordingly.

If the performer's tier changes again, due to the Annual Reconciliation Report (ARR), the values would be recalculated again at that stage.

As such, FDs may have a pension reconciliation after becoming associates in September, as well as during the normal ARR period in July.


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