News

Rowleys Red Flag

Rowleys Red Flag Alert March 2018

In this issue we look at the changes that have recently been announced to the GP Contract for 2018/19. This article gives the key headlines.

Global Sum interim pay uplift of 1% plus a 3% inflationary increase in the amount toward expenses. This will be reviewed once the Doctors Dentists Review Body (DDRB) has reported. The Global sum will increase from £85.35 to £87.92 based on weighted list.

Other areas in this issue are:

  • Global Sum
  • Expenses
  • Qof
  • Sickness and Maternity
  • Increased Fee for Vaccinations and Immunisations
  • Other Measures

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Rowleys Red Flag Alert March 2017 #1

This is a follow up on a recent Red Flag, which can be downloaded from our website at www.rowleysmedical.biz, regarding the new legislation from HMRC from 6 April 2017, with regard to IR35 and the shift of liability and responsibility to Public Sector Bodies, which include Federations, Recruitment Agencies supplying to Public Sector Bodies and GP Partnerships to assess the employment status of locums or other contractors they engage with.

Although much of the focus has been around assessing the employment status of ‘workers’ operating through Personal Service Companies (limited companies), the legislation does make it clear that it also includes partnerships in which the ‘worker’ or contractor is a Partner.

For Federation Contracts

The concern for Federations was that GP partners also sitting on the Board of directors for the Federation, could be caught by the legislation as they are both an office holder of the Federation and a partner of the GP Practice undertaking the contracts.

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Rowleys Red Flag Alert March 2017

In this issue we address the forthcoming changes from 6 April 2017 for GP Practices, in assessing the employment status of locums and other contractors working within your Practice.

What is IR35?

IR35 was introduced in 1999 to counter tax avoidance by contract workers, working specifically through an intermediary, such as their own limited company.

The underlying spirit of IR35, was intended to establish if the day to day work of the contract worker, was not materially different from a salaried employee. The rules are designed to make sure that the right rate of tax and National Insurance is paid by the contract worker, if IR35 legislation applies.

The responsibility and liability for assessing the employment status for tax purposes, was that of the contract worker.

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Rowleys Red Flag Alert February 2017

All Salaried GPs formally employed by a GP Practice and who had NHS Pension Scheme membership, are Type 2 Medical Practitioners and are required by law to complete a Type 2 Medical Practitioner Self Assessment form of Tiered Contributions.

GPs who also work as a long term fee based self-employed GP, or who work on an employed or self employed basis for an Out of Hours Provider, may also be required to complete this form. Unfortunately, many salaried GPs are not aware of this requirement.

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Rowleys Red Flag Alert August 2016

For many Practices, this time of year sees a new rotation of GP Registrars arriving, with many of the existing Registrars moving on to other jobs or out into the GP world as locums, salaried GPs or partners.

This August has been particularly challenging, as advice on the pay and pensions of Registrars is no longer available since the SBS department in Derby closed down and moved to Capita at Preston.

Capita are very likely to advise that they do not have the capacity to work out the pay for Registrars, so it will the responsibility of each Practice to find this out for themselves.

This Red Flag Alert aims to help Practices understand how the calculations work and outlines the checks that Practices should make to ensure that the salary payments made to Registrars are fully and properly reimbursed.

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Rowleys Red Flag Alert April 2016

In this issue we look at the financial changes of the 2016/2017 GP Contract, focussing primarily on the impact for GMS Practices, as most former PMS Practices have now moved to a GMS Contract.

The headline detail is that there will be “new” investment of £220 million into the contract to deliver:

  • A 1% pay uplift
  • Funding to meet rising expenses, including CQC fees, professional indemnity insurance, increased employer national insurance and pension costs
  • An increase in the QOF point value to £165.18, resulting from the updated Contractor Population Index
  • An increase in the fee for vaccinations and immunisations to £9.80

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Rowleys Red Flag Alert Feb 2016

In this issue we expand on two areas covered in the January 2016 Red Flag Alert and remind Practices about some impending deadlines.

Impending Deadlines

At the time of writing, information is being released by NHS employers relating to the funding of the GMS Contract for 2016/17. The headline is that there will be an investment of £220 million into the GMS Contract in order to deliver a 1% pay uplift and reimbursement to meet rising expenses, including CQC fees and staff costs. Whilst this increase is welcomed, Practices will need to review the impact of forthcoming additional payroll costs.

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Rowleys Red Flag Alert Jan 2016

This issue covers the NHS Pension Scheme, final pay controls, auto enrolment, changes to National Insurance contributions and the National Living Wage.

NHS Pension Scheme

Many practices will be aware of the changes to the NHS pension scheme which came into effect on 1st April 2015 with the introduction of the 2015 NHS pension scheme. Many members will have moved into that scheme on 1st April, with many others moving into it at a later date and older members remaining in the 1995 or 2008 scheme.

Download the full report here