Do I add 14.38% to my locum invoice for the NHS pension?

Not to the fee. The 14.38% employer contribution is charged on pensionable pay, and a GP locum's pensionable pay is 90% of the fee — so as a share of the fee it works out at 12.94%. On £700.00 of sessions the correct line is £90.59, giving a total of £790.59. Adding 14.38% of the fee instead would over-invoice the practice and disagree with box 3 of the Form A they sign.

Does the invoice have to match the pension Form A?

The employer contribution figure does. The practice signs a Form A declaring that amount and you forward it to PCSE, so if your invoice says one number and the form says another, one of you is out of pocket. This tool computes the invoice line with the same code that fills in box 3 of the Form A, so the two reconcile to the penny — on the example above, both are £90.59.

Do GP locums need to charge VAT?

This tool does not add a VAT line and makes no assumption about your position. VAT treatment depends on what you are supplying and to whom, and it is worth asking an accountant rather than guessing from an invoice template.

Where are my invoice details stored?

In your browser, and nowhere else. Your name, address and bank details are saved on this device so you do not retype them, and are shared with the Form A and Form B filler on this site. Nothing is sent to a server — the site is static and has none. The trade-off is that clearing your browser data deletes them, so both tools let you export the saved details as a file to keep.

Android app — in closed test

Prefer to do this on your phone?

GP Locum records your sessions once, then raises the invoice from them — and fills your NHS Pension Form A and Form B from the same figures. Everything stays on the phone.

Join the Android test →See what it can do →

On an iPhone? Join the iPhone waiting list — that build is not ready yet.

GP Locum Invoice Generator

Build a professional invoice for a GP practice and download it as a PDF. Your details are remembered on this device for next time — nothing is uploaded anywhere.

Your details

Saved in this browser so you only enter them once.

Your name

As it should appear on the invoice and the forms.

Your address

One line per line.

Phone

Account name

Account number

Sort code

NI number

GMC number

Bill to

The practice you worked for.

Sessions

One row per session or day worked.

Subtotal£0.00

Total£0.00

Invoice details

Invoice number

Invoice date

Payment terms (days)

Due 03/10/2026

I'm pensioning this work — add the employer contributionAdds a line for the 14.38% the practice owes on your pensionable pay. Because pensionable pay is 90% of the fee, that works out at 12.94% of the fees above — and it matches box 3 of the Form A exactly.Add a small credit line at the foot of the invoiceOne grey line naming this site. Off by default — it's your invoice, and plenty of people would rather it carried nothing but their own name.

Notes

Payment terms are already stated above the payment details, so there's no need to repeat them here.

☕ Buy me a coffee

Add your name, choose a practice, and enter at least one dated session with a rate.

What to look at next

This tool prepares an invoice from the figures you enter. It doesn't check them, and it isn't tax or financial advice.

Beta testers wanted — Android

Raise these on your phone instead?

I’m building GP Locum — an Android app that logs your sessions as you book them, turns them into an invoice, fills your Form A and Form B, and keeps the lot on your phone. It’s in testing now, and I’m looking for locums to try it on real work.

Ask to join the test →See what it can do →

Android for now. On an iPhone? Join the iPhone waiting list. Name and email, nothing else.

What this tool does

It builds a professional PDF invoice for a GP practice — your details and theirs, the sessions worked, your bank details for payment, and, if you are pensioning the work, the NHS pension employer contribution the practice owes on top of your fee.

Your own details are remembered on this device so the next invoice takes seconds, and they are shared with the Form A and Form B filler, which is the other half of the same job. Nothing is uploaded anywhere.

The one line worth getting right

The session lines are simple arithmetic. The pension line is not, and it is where locum invoices most often go wrong.

It is 12.94% of your fee, not 14.38%. The employer contribution rate is 14.38%, but it applies to your pensionable pay, and a locum’s pensionable pay is 90% of the fee. Charge 14.38% of the fee and you have over-invoiced the practice; the correct figure as a share of the fee is 12.94%.
It has to match box 3 of the Form A exactly. The practice signs a Form A saying what the employer contribution was, and you forward that money to PCSE. If the invoice and the form disagree, somebody is out of pocket and the reconciliation has to be unpicked. So this tool computes the line using the same functions that fill in the form, rather than applying a percentage to the invoice total.
Amounts are held in whole pence. Fee to 90% to 14.38% is a chain of multiplications, and doing it in decimals drifts. These are figures someone pays, so each step is rounded explicitly.
Leave it off if you are not pensioning the work. The line is optional, because a locum who is not pensioning a session has no employer contribution to collect.

A worked example

2 sessions at £350.00, pensioned:

Fees — £700.00
Pensionable pay, 90% of that — £630.00 (box 2 of the Form A; it does not appear on the invoice)
NHS pension employer contribution, 14.38% of pensionable pay — £90.59 (box 3 of the Form A)
Total the practice pays — £790.59

Note that £90.59 is 12.94% of the £700.00 fee. Invoicing 14.38% of the fee instead would have asked the practice for £10.07 more than the Form A will say they owed.

What it doesn't do

It produces a document. It is not an accounting system and none of this is tax advice.

It does not send or chase anything. You download the PDF and email it yourself. Worth doing promptly: the matching Form A has to reach NHS Pensions within 70 days of the last day worked, and the practice has to sign it first.
No VAT handling. There is no VAT line and no assumption made about your VAT position. If VAT is relevant to you, take advice on it.
No bookkeeping. It does not track which invoices have been paid, produce statements, chase late payers, or total your year for Self Assessment. For what to set aside from the fees once they arrive, use the locum tax calculator.
It assumes freelance locum work. Invoicing through a limited company, or for work that is not pensioned this way, has different requirements.
Your details live in this browser only. That is deliberate — your name, address and bank details are never uploaded — but clearing site data loses them, so use the export as a backup.

Frequently asked questions

Do I add 14.38% to my locum invoice for the NHS pension?: Not to the fee. The 14.38% employer contribution is charged on pensionable pay, and a GP locum's pensionable pay is 90% of the fee — so as a share of the fee it works out at 12.94%. On £700.00 of sessions the correct line is £90.59, giving a total of £790.59. Adding 14.38% of the fee instead would over-invoice the practice and disagree with box 3 of the Form A they sign.
What should a GP locum invoice include?: Your name and address, the practice's name and address, an invoice number and date, the dates and sessions worked with the rate for each, the total, your bank details for payment, and — if you are pensioning the work — the NHS pension employer contribution as its own clearly labelled line so the practice can see it is not part of your fee. This tool produces all of that as a PDF.
Does the invoice have to match the pension Form A?: The employer contribution figure does. The practice signs a Form A declaring that amount and you forward it to PCSE, so if your invoice says one number and the form says another, one of you is out of pocket. This tool computes the invoice line with the same code that fills in box 3 of the Form A, so the two reconcile to the penny — on the example above, both are £90.59.
Do GP locums need to charge VAT?: This tool does not add a VAT line and makes no assumption about your position. VAT treatment depends on what you are supplying and to whom, and it is worth asking an accountant rather than guessing from an invoice template.
Where are my invoice details stored?: In your browser, and nowhere else. Your name, address and bank details are saved on this device so you do not retype them, and are shared with the Form A and Form B filler on this site. Nothing is sent to a server — the site is static and has none. The trade-off is that clearing your browser data deletes them, so both tools let you export the saved details as a file to keep.

Sources

Checked August 2026. Rates and factors change — the primary source wins if it disagrees with anything here.

NHS Pensions member hub — GP locum Forms A and B — NHSBSA — the employer contribution and what the practice signs
GP pensions and locum forms — PCSE — where the contribution is paid
GP locum pension guidance — BMA — pensionable pay as 90% of fees

Read the guide

Locum Form A & Form B Filler

Fill the official NHS Pensions locum forms — the 90%, the 14.38%, every Form B total, and a warning before the 10-week deadline passes.

Open tool →

Locum GP Pension Guide

Forms A and B, the 90% rule, the 10-week deadline, and the annualisation traps that cost locums pension.

Read guide →

GP Locum Session Rate Calculator

Turn a target take-home income into the session rate you need to charge.

Open tool →