Doctors and dentists ― pension contributions

Produced by Tolley in association with of Armstrong Watson LLP

Owner-Managed Businesses

Guidance

Basis of contributions

Doctors and dentists may be both self-employed and / or salaried employees of the NHS.

GPs provide services under a contract with the NHS England for General Medical Services, Primary Medical Services and Alterative Provider Medical Services are also additional types of contracts that GPs can sign up to. Dentists may provide services under similar contract provisions. Where they do, the earnings that they receive are treated as self-employed earnings. However, they are still eligible to join the NHS Pension Scheme.

The NHS Pension Scheme is one of the most comprehensive and generous pension schemes available. It is the largest centrally administered pension scheme in Europe. The pension provided is based on final salary (for the 1995 and 2008 sections) or a career average revalued earnings (CARE), the 2015 sections. From 1 April 2022, the 1995/2008 sections closed and all members moved to the 2015 scheme, members will keep benefits that have accrued in the 1995/2008 sections but it has not been possible to contribute to

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