A number of GP practices have recently received email correspondence from PCSE regarding seniority adjustments that are due to be made to contract payments in June 2024. This is as a result of a reconciliation exercise undertaken by NHS England covering 2017/18, 2018/19 and 2019/20 seniority payments previously made.
The figures in the recent emails may differ from information previously provided by PCSE in October 2023. They are also unlikely to show a breakdown between the partners affected or the year the adjustments relate to.
Practices can make a request for a breakdown of the figure. This can be done via the contact-us pages with PCSE as follows:
- Start a new GP payment query
- On the second page ‘payments’ use the drop down box to select ‘Seniority’
- In the free text box request details of the breakdown of the seniority adjustments between the years, partners and amounts.
We understand that if the practice is in dispute with the seniority figures then PCSE will NOT collect the adjustments in June. This position has been agreed with NHSE.
Practices should also check the email address or email inboxes they use for PCSE online as some practices have received an additional email from PCSE with a link to a spreadsheet of deductions and refunds for the practice.
We suggest that all practices affected by a seniority adjustment contact PCSE to ask for a breakdown or obtain a copy of the spreadsheet mentioned above so that your accountant is able to check the position.
Seniority payments – background information
Seniority payments made were based on the information from the estimate of pensionable profits form and an interim seniority figure determined by the NHS each year. The interim figure was used to determine whether estimated earnings would entitle a GP to receive full, 60% or nil seniority. If a GP’s earnings were expected to be less than 1/3 of the interim figure no seniority would be due, between 1/3 and 2/3 60% was paid and over 2/3 full seniority was paid.
On calculation by NHS England of average superannuable income and seniority payments, final seniority figures for each year were released. These final figures are used by NHS England to calculate the final seniority entitlement for each GP partner. These amounts should be compared to amounts already paid to calculate any under/over payments
GP practices may have seen balances being carried forward in their accounts where accountants have made provision for amounts expected to be paid or repaid. There may be instances where some of these amounts relate to partners who are no longer at the practice. If an adjustment relates to a former or retired partner and has not been provided for in the practice accounts, you may need to refer to your partnership agreement or take appropriate advice to determine who should receive or pay the amount due.
If you require any further information, please do not hesitate to get in touch with your usual contact or a member of the BHP Healthcare team.
