1' Superannuation, the NHS Pension

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1. Superannuation, the NHS Pension POL 2.
End of Year Lessons Learnt

• Darren Boelema, Customer Liaison Manager
• Chris Elliott, Stakeholder Relations Manager

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Superannuation, the NHS Pension POL
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Changes to the NHS Pension
New Contribution rates
The NHS Pension Scheme changed with effect from
01 April 2008 and Provider/Performer
contributions rates will now vary according to
their Pensionable Earnings in the financial year
2006/2007 Part year contracts will be dealt with
on a pro rata basis. .
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Changes to Performer Screen 1
The performer details screen will show whether
the performer is in the Updated Scheme or the New
Scheme and which contribution tier the performer
is in. If you hover over the tier it will expand
to show the earnings band and superannuation
contribution rate. .
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Changes to Performer Screen 2

• If a performer is newly added to Payments Online
  and therefore entered into the New Pension
  Scheme, but they have previously been making
  contributions into the old scheme you can use the
  Update Performer option to amend the scheme
  details to show Updated Scheme.
• However, you cannot currently change performers
  from the Updated Scheme to the New Scheme (window
  of opportunity in 2009).

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Additional Pensionable Earnings 1
Select the Addl. Earns option from the drop down
menu
The contribution tier is based on pensionable
earnings, it may be that your performers have
additional pensionable earnings that are
currently being paid to them outside of the
Payments Online System. You can record these
earnings in order that they are taken into
account when calculating the tier each year. .
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Additional Pensionable Earnings 2
You can enter a description of what the payment
was for if required.
Enter the net amount paid and date on which it
was paid.
These entries will NOT initiate payments. NB.
You can only enter Additional Pensionable
Earnings if you have the correct User Access
rights Work with money, work with performer
and work with provider. .
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Additional Pension Payments1

• Performers can purchase additional pension
  payments and this process will be administered by
  the DSD. However, Health Bodies can view details
  of additional pensions via Payments Online.
• Additional pensions can be purchased and the
  costs deducted from the monthly payment or they
  can be paid for by cheque, BACS, credit/debit
  card or standing order.

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Additional Pension Payments 2
Select the Addl. Pension option from the drop
down menu
NB. You can only view these details if the
performers home Health body is the one in
which you work and you have the appropriate user
access rights Work with additional
pensions.. .
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Additional Pension Payments 3
In this example the payment is to be deducted
from the contract in April 2008, if the payments
has been made by cheque or BACS then the date of
receipt would be entered. .
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Year End Superannuation Reconciliation 1

• At the end of each financial year it is necessary
  to carry out a reconciliation exercise to ensure
  that the actual Net Pensionable earnings for each
  performer is recorded.
• The DSD will send a declaration to each Provider
  by the end of June for him/her to complete on
  behalf of themselves and all of the performers
  working on the contract.
• The completed declarations must be sent back to
  the DSD for scanning by 31 July and then sent to
  each Health Body to enter the details onto
  Payments Online by 30 September.

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Year End Superannuation Reconciliation 2
On receipt of the Providers Superannuation
Declaration, if any changes are identified you
will need to enter these in the Superannuation
Reconciliation page in Payments Online.  Click
on the Year End option from the top navigation
bar and select Superannuation Reconciliation
from the drop down options. .
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Year End Superannuation Reconciliation 3
Enter the revised amounts in the blue fields
provided, but remember that the total of the
performers Net Pensionable Earnings (NPE) cannot
exceed 43.9 of the Total Contract Value
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Year End Superannuation Reconciliation 4

• If necessary the fields can be updated several
  times, but you must ensure that the final figures
  are entered by the deadline set by the Secretary
  of State.
• After the deadline the changes will be processed
  and any amended pension contributions or
  deductions will be effected in the next available
  Pay Statement. The SD86C Pension statement will
  then be distributed to each performer.
• Please note that the SD86C includes the
  pensionable earnings from all contracts that a
  performer works on which may even be in a
  different Health Body area.

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End of Year Lessons Learnt
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End of year process

• The DSD produces an annual reconciliation
  report, as defined within the Statement of
  Financial Entitlements. This report provides both
  providers and health bodies with details of the
• the annual contract value
• the total value of deductions made over the year,
  with patient charge revenue reported separately
• the estimated net pensionable earnings of each
  performer Continued..

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End of year process

• ..Continued
• the number of units of dental or orthodontic
  activity contracted
• the number of units of dental or orthodontic
  activity scheduled
• the variation between the contracted and
  scheduled activity
• the numbers of courses of treatment involving
  sedation services or domiciliary services

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Reporting activity

• DSD are now highlighting contracts that are at
  risk of over or under delivering and reporting
  directly to health bodies.
• Preliminary statements of activity were produced
  for health bodies following the April schedules,
  these included the calculated PCR from the
  activity to date.
• Final statements of activity will be issued
  towards the end of June.

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Reporting activity

• Please note
• VDP Activity is not included in the of activity
  achieved.
• The Carry Forward Activity is not included in the
  of activity achieved.
• Contracted Activity 1000 UDA and CF100
• Contract achieved 900 100 CF 80 achieved

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Monitoring reports

• The DSD will also provide each Health Body with a
  summary of the monitoring activity that has taken
  place for each contract over 07/08 alongside the
  end of year statements.

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Qualification Criteria

• All activity collected from
• FP17s scheduled in any months from April 07 to
  March 08
• FP17s scheduled in April and May 08 that have a
  treatment completion date prior to 01 April 2008
• Orthodontic FP17s scheduled in any months from
  April 07 to May 08 with a start date of treatment
  (or if assessment only date of assessment)
  between 1 April 07 and 31 March 08

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Qualification Criteria

• If no date of completion is present
• If acceptance date is on or before 31/03/08 and
  the claim was scheduled by June 08 the activity
  will be placed in the 07/08 reporting year.
• FP17s scheduled from July 08 will be allocated
  to the 2008/2009 financial year.

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Qualification Criteria

• All activity collected from
• FP17s which were received by 31 May 2008 with a
  completion date prior to 01 April 2008

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Qualification Criteria

• Definition of Received by 31 May 2008
• Paper Forms in an envelope with a date stamp
  prior to and including 31/05/08
• Electronic forms with transmission date prior to
  and including 31/05/08
• Forms received in time but subsequently rejected
  due to errors, must be corrected and resubmitted
  by 10 June 08

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Qualification Criteria

• All activity collected from
• Amendments to previously scheduled FP17s that
  were received and processed up to the scheduling
  date in June 2008
• These changes will only be reflected on 07/08
  year end report if received within 10 working
  days of the processing date for June 2007.

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Qualification Criteria

• All forms relating to 07/08 activity received
  after 31st May 2008 will be reported in 08/09
  reporting year for PCR purposes, but will not be
  counted as 08/09 activity.
• The late submission of claims is a breach of
  contract. It will be for PCTs to determine how
  this activity will be treated in their annual
  review process.

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Activity Discrepancies

• DSD will send providers CDs containing all
  activity included on the end of year statement if
  requested (25). It is the providers
  responsibility to highlight errors activity
  should be reconciled throughout the year using
  the monthly schedules.
• Health bodies can contact dentaldata_at_dpb.nhs.uk
  for any ad-hoc data requests

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Impact on reports for 08/09

• From April 08 the monthly reports will report
  activity that is scheduled during a month that
  pertains to 07/08 as well as the 08/09 activity
  (06/07 activity will no longer be reported).
• Ad-hoc reports can be produced if you suspect
  06/07 activity is still being processed for a
  contract.

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Finance/Payment reports

• Year end payment information was included with
  the March payment reports.
• Providers receive payment information with their
  monthly schedules
• Health bodies can access provider schedules (pay
  statements) via Payments Online

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Additionally..

• The DSD will produce an End of Year
  Superannuation Reconciliation report by 30 June
  2008
• Sent to Contractors for them to declare the
  superannuation allocations for themselves and
  each of their performers.
• Declaration must be confirmed or amended by the
  provider and returned to DSD by 31 July 2008 and
  health body (via the DSD) by 30 September 2008.

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Lessons Learned (Providers)

• Appeared to not appreciate the importance of the
  superannuation declaration
• Appeared not to have discussed this with their
  performers
• Paying per UDA with no understanding of the 43.9
  maximum NPP
• Unaware that we would recalculate contributions
  for entire year

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Lessons Learned

• Guidance needs to be revisited
• Helpdesk needs to be prepared
• Deadlines will be adhered to this year
• SD86Cs need to be dispatched prior to the tax
  return deadline (if 30 Sept. deadline met)
• PCTs need to assist us by being in proactive in
  chasing returns
• Extensions were agreed by Sec. Of State last year
  as it was the first year. There will be no
  extensions this year

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Smoothing the reporting process

• To ensure your reports are accurate
• Are the contract/performer dates accurate?
• Is the contracted level of dental and/or
  orthodontic activity correct? Have you checked on
  your mixed contracts?
• Have you correctly accounted for any carried
  forward activity from the previous year? (dont
  add into TCA).
• Do we have the correct addresses for the
  providers? (POL address used for SD86c).
• Is the NPP entered for performers accurate to the
  best of your knowledge.

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Where do I get help?

• General Helpdesk
• 01323 433550
• helpdesk_at_dpb.nhs.uk
• DSD Website
• www.dpb.nhs.uk