Freelance locum GPs can pension their NHS work through the NHS Pension Scheme. When they do, your practice has two jobs: pay the employer contribution and confirm the work on the Locum A form.
This guide covers the 2026/27 rules in England, from the NHS Pensions Locum A form for 1 April 2026 to 31 March 2027. Wales follows a similar process through local health boards.
When a locum can pension their work
The Locum A form is for self-employed work as an individual, such as deputising for an absent GP or working on a temporary basis in a surgery. The locum must tell you from the outset if they intend to pension the work.
Two groups cannot use the form: locums who trade through a limited company, and a GP provider doing locum work in their own surgery.
Sources: NHS Pensions: GP Locum A form, 1 April 2026 to 31 March 2027
What it costs your practice
The employer contribution for 2026/27 is 14.38%, including a 0.08% administration levy. It is worked out on the locum’s pensionable pay, which is 90% of their fee. The overall employer rate is 23.78%, and HM Treasury pays the other 9.4%.
| Locum fee | Pensionable pay (90%) | Employer contribution (14.38%) |
|---|---|---|
| £500 | £450.00 | £64.71 |
| £1,000 | £900.00 | £129.42 |
| £3,000 | £2,700.00 | £388.26 |
Sources: NHS Pensions: GP Locum A form, 1 April 2026 to 31 March 2027
What the practice does
In England the locum submits the Locum A form on PCSE Online and your practice receives a notification that it is awaiting approval. Once you approve it, the locum can submit their Locum B form and pay the contributions.
If the locum cannot use PCSE Online, they send Part 1 of the form with their invoice. Part 2 is completed by the practice, usually the practice manager: enter the fee, 90% of it as pensionable pay, and 14.38% of that as the employer contribution. The same person cannot sign both parts.
Pay the employer contribution to the locum along with their fee. The locum then pays both their own and the employer contributions to PCSE.
Sources: NHS Pensions: GP Locum A form, 1 April 2026 to 31 March 2027 · PCSE: GP locum pensions · PCSE: pension contributions, Locum A and B
- Shift postedGP session, 8:30am to 6pm
- Locum appliedChecks already complete
- Terms agreedRate, duties and cancellation in writing
- Booking confirmedBoth sides get the detailsToday
Deadlines to keep to
Work that ended more than 10 weeks ago cannot be pensioned, and late forms are rejected. The locum must pay the contributions by the seventh day of the month after the work. Approving forms quickly protects the locum’s pension.
Sources: NHS Pensions: GP Locum A form, 1 April 2026 to 31 March 2027
Budget for it at booking
Ask at booking whether the locum will pension the work, and add the contribution to your cost estimate. The free cost worksheet includes a line for it.
Read: how much a locum GP really costs →
Common questions
Is the 14.38% added to the locum’s fee?
Yes. It is paid on top of the agreed fee and worked out on 90% of that fee. On a £1,000 fee it comes to £129.42.
Do we pay pension contributions for a limited company locum?
Not through the Locum A and B forms. Locums trading through a limited company cannot pension that income as freelance GP locums.
What if a locum asks after the invoice?
The form says locums should tell you from the outset. If a request arrives later, check the work ended less than 10 weeks ago, or the form will be rejected.
Official sources
Sources checked . Requirements can differ by country, employer and role; use the current guidance relevant to the work.
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