NHS Pension forms

Sessional auto-populates the two pension forms that locums in the NHS Pension Scheme need to submit:

• Form A: a per-practice certificate for each month. Lists the dates you worked, the gross fee, pensionable pay (gross fee minus 10% professional expenses), and employer contribution.
• Form B: a monthly summary across all practices. Totals your gross pay, professional expenses, net pensionable pay, employee and employer contributions, and cumulative year-to-date pensionable income.

All calculations follow the current NHS Pension Scheme rules:

• Pensionable pay = Gross fee × 90% (10% professional expenses deduction)
• Employee contribution = Pensionable pay × tiered rate (based on your annualised income)
• Employer contribution = Pensionable pay × employer rate (23.7% England and Wales since 1 April 2024; 22.5% Scotland; 22.5% Northern Ireland)

Sessional automatically determines your employee contribution tier by annualising your year-to-date pensionable earnings.

Sessional supports the 2026/27 contribution tiers for all UK nations (rates update each April as NHSBSA, SPPA and HSC publish the new pensionable-earnings thresholds):

• England and Wales: 6 tiers from 5.2% to 12.5%
• Scotland: 6 tiers from 5.8% to 13.5%
• Northern Ireland: 6 tiers from 5.2% to 12.5%. The floor and ceiling match England and Wales but several intermediate band rates differ (HSC publishes its own table). Check your tier on your profile against your annual statement.

Set your region in your profile settings. Sessional uses the correct employer rate and tier bands automatically.

NHS Pensions Regulations are explicit: locum work must reach PCSE Online (or the equivalent national portal) within 10 weeks of the end of the month in which it was done. After that the work cannot be pensioned and the accrual is lost.

• Locum A (the per-session certificate): submit as soon as the practice signs it.
• Locum B (your monthly summary): submit at the end of every calendar month with the matching contributions.

Sessional shows the 10-week deadline on your pension dashboard for every session so you never miss a submission.

To generate complete pension forms, add these to your profile:

• National Insurance number
• NHS Pensions reference number (SD number in England, Wales and Northern Ireland; Scotland uses an SPPA member reference instead)
• Your pension region

The pension dashboard will prompt you if any of these are missing.

• Sessional calculates contributions based on the bookings recorded in the platform. If you have NHS income from other sources, your actual tier may differ.
• Form A requires a practice signature. Sessional prepopulates the locum sections but the practice must sign Part 2.

NHS Pension Form A and Form B generation are available on the Plus plan and above. Basic accounts can still view their pension settings but not generate forms.