Last reviewed: 8 August 2026

Quick summary

  • Make a session record at the time: practice, date, payment route, pension decision, invoice/remittance and deadline.
  • NHSBSA and PCSE state that relevant freelance GP locum work must use Locum A/B within 10 weeks of the work ending to be pensionable.
  • Where you are also a salaried GP, PCSE says Type 2 is part of the annual pension process. It is not your tax return and does not remove the need for session-level records.

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Direct answer

Do not wait for year end to work out whether a locum session was pensioned. Create one row for each session or properly evidenced period, record the engagement and payment route, then mark it pensioned, non-pensioned or needs review. If you are pensioning eligible freelance GP locum work, retain the Locum A/B submission and payment evidence alongside the invoice or remittance.

PCSE and NHSBSA say a period of relevant freelance GP locum work cannot be pensioned if the forms are submitted after 10 weeks. That deadline creates a different control from tax records: your accountant may use the invoice and bank receipt for tax work, while your pension record needs the forms and contribution evidence. Both should refer to the same session, but neither replaces the other.

PCSE says salaried GPs who also work as locums have a Type 2 year-end process and pensioned locum contribution information is included where relevant. Keep the current form instructions for your scheme year and send the form to the appropriate body by its stated deadline. Do not use an old forum answer for form dates or rules.

The locum session calendar

Use a calendar or spreadsheet that has a row for every session. The goal is to stop a missing form from becoming invisible inside a monthly bank payment.

  • Session facts: practice or provider, date worked, clinical role, rate agreed, invoice or payroll reference and payment date.
  • Engagement route: individual freelance, salaried/payroll, agency, chambers, company or other route. Preserve the actual contract and remittance.
  • Pension decision: pensioned, deliberately not pensioned, or needs confirmation. Do not assume the same answer applies to every provider.
  • Locum A/B control: session/month, practice validation, submission date, payment reference and the 10-week deadline date where applicable.
  • Type 2 pack: salaried pensionable-pay data, relevant locum/solo evidence, contribution statements and the year-end form version.

Set a weekly reminder to collect outstanding practice validation or remittance evidence. The action point is close to the session date, not the tax-return deadline many months later.

Record the date work ended as well as the date paid. Payment delays are common, but the pension process is tied to the relevant work period and submission timetable.

Pensioned and non-pensioned work need different labels

A non-pensioned locum session is not an unrecorded session. It still needs its engagement, invoice/remittance, payment and tax evidence. Label it clearly so you do not later add it to the pension total simply because it came from a practice.

Likewise, do not call a session pensioned just because the client calls it locum work. The actual route, scheme rules, timing and forms matter. NHSBSA's guidance also draws a boundary around freelance locum work through a limited company. Keep the company route distinct and get specialist advice where the engagement crosses pension, employment-status or entity questions.

If you are a salaried GP as well as a locum, the salaried role brings its own payslip and pension evidence. Your Type 2 pack should be built from the relevant official pension figures and source records, not from a hand-estimated total of all money that reached your bank.

Three operational examples

  • Ad hoc practice cover: a GP works one Friday session as an individual locum, invoices the practice and decides to pension it. The session row records the date, invoice, practice confirmation, Locum A/B dates and payment reference before the 10-week point.
  • Salaried GP plus non-pensioned weekends: monthly payslips stay in the salaried file. Weekend sessions have their own log and payment evidence, explicitly marked non-pensioned. The GP does not make the pension process guess from a combined bank total.
  • Mixed provider work: one engagement is via payroll, another is an individual locum and a third is through a company. Each has a different source document and is reviewed separately before any pension or tax summary is prepared.

Records to keep

  • Engagement terms, session diary, invoices/remittances and proof of payment.
  • Copies of Locum A/B forms, practice validation and contribution payment references.
  • Current scheme-year guidance and any PCSE/NHSBSA correspondence about a correction or shortfall.
  • Salaried payslips, pension statements and the source figures used for Type 2.
  • Separate company, agency or payroll documents for work outside the individual locum route.

Common mistakes

Do not use a tax-year income total as a pension record. Do not assume a payment received late changes the date work ended for the pension deadline. Do not leave a missing practice signature or submission unchased. And do not net a pension contribution against locum income without retaining both figures.

Questions for a medical accountant

  • For each engagement, which pension and tax evidence lane applies?
  • Which sessions need immediate Locum A/B action, and what records prove the deadline?
  • How should my salaried figures and relevant locum contributions be prepared for Type 2?
  • What should I do with a non-pensioned session, late form, shortfall or correction request?
  • How should company or agency work be kept separate from individual locum records?

Useful related guides

Salaried GP, locum and company records GP locum Self Assessment and expenses GP superannuation annual-certificate records Speak to an accountant

Key takeaway

Make the pension decision at session level. A dated log with the engagement, pension status, forms, payment and deadline will let your Type 2 and tax work start from evidence rather than reconstruction.

Sources checked on 8 August 2026

Frequently asked questions

How long do GP locums have to submit Locum A and B forms?

NHSBSA and PCSE say the relevant Locum A/B process must be completed within 10 weeks of the work ending for it to be pensionable. Check current guidance for the work and location.

Do non-pensioned locum sessions go on a Type 2 form?

PCSE distinguishes the pension processes. Keep a separate session record and check the current Type 2 guidance with a medical accountant or PCSE for your circumstances.