CONTRACTUAL ISSUES

Contractual status is very important, as it will have a direct impact upon the calculation of your retirement benefits.

You will fall into one of the categories of membership described below and this will have a direct influence upon the manner in which your future benefits are calculated.

• Officers/NHS Employees are individuals who are employed on a direct salary basis by the NHS usually working within the hospital or the community health service or as trainee General Practitioners. Income is taxed on a PAYE basis.
• Practitioners, encompassing Dental, Medical and Ophthalmic Medical Practitioners, work for the NHS on a self employed basis and receive remuneration in the shape of fees rather than as a salary. Income is paid gross and the individual is responsible for his or her own payment of Income Tax and National Insurance.

Click here to find out how your retirement benefits are calculated.

Next: Calculating Retirement Benefits