GP Locum Form A & Form B Filler

It fills in NHS Pensions Form A and Form B for you and hands back NHSBSA’s own PDFs, completed. You enter the fee and the dates you worked; it works out every box, totals the month, tells you what to pay PCSE and what reference to pay it with, and counts down the 70-day deadline before the work stops being pensionable altogether.

It shares a workspace with the invoice generator, because invoicing a session and pensioning it are two halves of one job. Re-typing the practice, the dates and the fee at the second step is exactly where the mistakes happen. Everything stays in your browser.

Form A is per invoice. One for every fee you are paid, signed by the practice:

• Box 1. Your fee, excluding any employer contribution. If a practice’s rate includes the employer’s pension, tick that against the row and the tool takes the employer’s share out for you.
• Box 2. Pensionable pay, which is 90% of box 1. The remaining 10% is deemed practice expenses. This is fixed by regulation; you cannot choose to pension more or less.
• Box 3. The employer contribution, 14.38% of box 2, including the 0.08% administration levy. The practice pays this to you, and you forward it to PCSE.

Form B is per month, and gathers up the Form As for the fees you were paid that month: a totals the box 2s, b applies your tiered rate to that total, c to f carry added years, money-purchase AVCs, additional pension and ERRBO, g is your employee grand total, h totals the box 3s, i is g plus h (the amount you actually pay) and j is your cumulative pensionable income for the year to date.

The mechanical details the tool handles that catch people out:

• Form B goes by the month the money arrived. Sessions worked in September and paid in October go on October’s Form B, due 7 November. Form A stays under the month you worked. The tool files each one for you from the payment date you enter.
• The year end is the exception. Work done in March and paid in April goes on the March Form B, so that year’s tier takes account of it, and it is due 7 May. A form holding work from two scheme years is rejected.
• Rounding is half-up at every declared box, not at the end. The figures are computed in whole pence rather than by multiplying decimals together, so what you submit matches what PCSE Online calculates rather than drifting a penny or two from it.
• Work spanning a month end has to be split. A booking running 29 June to 1 July is a June form for the 29th and 30th and a July form for the 1st. The tool splits it for you.
• Row limits are real. Form A takes 6 periods, plus 9 on Annex A, so 15 in total; Form B takes 9 rows before you need a continuation sheet.

One Form A first. A fee of £700.00 gives pensionable pay of £630.00 in box 2, and an employer contribution of £90.59 in box 3, which is the figure that must also appear on your invoice to that practice.

Now a month with three of them, worked in June and all paid on 01/07/2026, for fees of £700.00, £1,050.00, £1,400.00, declaring the 12.5% tier. That makes it July’s Form B:

• a. Total pensionable pay £2,835.00
• b. Your contributions £354.38
• g. Employee grand total £354.38
• h. Employer grand total £407.67
• i, £762.05 to pay PCSE by 07/08/2026

Box b is worth a second look. £2,835.00 at 12.5% comes to exactly £354.375, half a penny, and the form takes it up to £354.38, not down to £354.37. That is the kind of penny that makes a reconciliation fail.

The payment needs a reference of the form 86039342LOCJUN2026. Your membership number, LOC, and the month and year of the last date worked on the form. So this July form carries a June reference, and its month box says June too. Without a reference that matches, the payment may never reach your record.

This is the one box the tool will not decide for you, and the reason is that it cannot. Your tiered rate depends on all of your GP pensionable income (salaried posts, practice profits, other locum work), annualised across the days you were actually pensioned, and it stays provisional until the year ends.

Annualising means dividing your pensionable income by pensionable days and multiplying by 365, and for locum work it bites hard. £30,000.00 earned across 60 pensionable days annualises to £182,500.00, which sets the rate at 12.5%, the top band, where the headline £30,000.00 on its own would sit in the 8.3% band. Every gap between bookings, however short, reduces the days and pushes the rate up.

The tool shows you what your own figures imply so you can sanity-check the box, but the declared rate remains yours. The locum GP pension guide explains the mechanic and what to do if the rate you declared turns out to be wrong.

It prepares forms; it does not submit them, and it is not tax or pensions advice. Specifically:

• Nothing is sent anywhere. You download the PDFs and send them yourself, and the practice still has to sign each Form A. The 70-day clock runs from the work, and for an invoice covering several dates from the earliest of them, so a practice that is slow to sign is a real risk, not an administrative one, miss it and the work cannot be pensioned at all.
• It doesn’t remember which forms have gone. If a fee lands after you have sent that month’s Form B, untick the lines already sent and the rest make a second form for the same month.
• It does not choose your tier rate, for the reasons above.
• England and Wales. The forms, the employing authority codes and the PCSE route are the England and Wales arrangements. Scotland and Northern Ireland administer their own schemes differently.
• Freelance locum work only. Salaried sessions, out-of-hours work under a different arrangement and work through a limited company are not pensioned this way. A salaried GP files a Type 2 form instead. See the Type 2 guide.
• The blank forms are dated. These are the 2026/27 forms. NHSBSA reissue them each April and the tiers can move with the pay award, so check you are on the current version before submitting.
• Your data lives in this browser only. That is the point, none of it is uploaded, but clearing site data loses it, so use the export as a backup.