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Basis of contributions
Doctors and dentists may be both self-employed and / or salaried employees of the NHS.
GPs provide services under a contract with the PCT for General Medical Services and dentists may provide services under similar contract provisions. Where they do, the earnings that they receive are treated as self-employed earnings. However, they
are still eligible to join the NHS Pension Scheme.
The NHS Pension Scheme is one of the most comprehensive and generous pension schemes available. It is the largest centrally administered pension scheme in Europe. The pension provided is based on final salary or a Career Average Revalued Earnings
(CARE). The contributions are fixed, but the pension is guaranteed by the State. It is unusual for practitioners to opt out where they are entitled to be a member.
NHS Pension Scheme Guide 2015
In Scotland, the NHS Pension Scheme is administered by the Scottish Public Pensions Agency. In Northern Ireland, the pension scheme is administered by the Public Health Agency via the Health and Social Care (HSC) Trust.
NHS Superannuation Scheme (Scotland) ; HSC pensions (Northern Ireland)
With restructuring of contracts between the NHS and practitioners, there
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