AQW 26211/17-22

Ms Claire Sugden
Independent
East Londonderry

Tabled Date: 23/11/2021
Answered On Date: 30/11/2021
Priority Written: No

Question:
To ask the Minister of Health (i) to detail the pension contribution arrangements for GPs in Northern Ireland; (ii) whether GPs in Northern Ireland can opt out of paying pension contributions when they have maximised their fund; (iii) how this compares with (a) Scotland; (b) England; and (c) Wales; and (iv) what assessment has been made of the likelihood of GPs retiring early if they can opt out of their pension contributions when maximised.

Answer:

(i) The rate of contribution payable by a member of the HSC Pension Scheme, including GPs, depends on the level of their pensionable earnings. These rates are set out in the Scheme regulations. Because GPs are self-employed and do not have a standard rate of pay they provide an estimate of pensionable earnings in advance for each financial year. Contributions are deducted based on the estimated pensionable earnings provided. At the end of each year GPs then submit a certificate of actual pensionable earnings and any overpayment or underpayment of contributions is adjusted accordingly.

(ii) A member of the HSC Pension Scheme, including GPs, can opt out of the Scheme at any time.

(iii) The position is the same in Scotland, England and Wales.

(iv) No formal assessment has been made however the Department is aware of GPs retiring early, leaving the Scheme or reducing their hours due to concerns regarding pension tax. This issue is under consideration.