Deduction of NHS pension from back pay for a salaried doctor
Article ID
7292
Article Name
Deduction of NHS pension from back pay for a salaried doctor
Created Date
3rd July 2017
Product
IRIS GP Payroll
Problem
An employee has received a pay rise which is back-dated, so the pension has to be calculated and deducted from the back-pay. The employee is a salaried Doctor (i.e. type 6), so you can't just add the back-dated payment to the pensionable pay when running the payroll.
Resolution
PLEASE NOTE: These steps relate to correct the contributions for the NHS pension scheme only. They do not apply to automatic enrolment pensions.
For assistance with AE pensions check our FAQs and guides here.
You will need to perform a manual calculation for the additional pension contribution due on the back-dated pay, using the appropriate percentage.
When running the payroll, double-click in the Basic/ Special Salary (£) box to open the Basic or Special Salary screen.
If the employee is a Salaried Doctor (type 6) there will be a field for Employee pension contribution this month – just enter the total pension contribution figure in here. (Backdated pension plus the current pension deduction)
We are sorry you did not find this KB article helpful. Please use the box below to let us know how we can improve it.
