We are currently five partners and we became a PMS practice in 2006 when there was one partner less. At the time the PCT calculated 14 per cent of our NHS superannuation for our personal employer's contribution on the basis of previous year superannuable income for four partners. This was included in our base line. For subsequent years, in spite of an increase in our NHS superannuable profits, the PCT has not increased the employer's contribution funding. As a result this is now less than 50 per cent of what we have to pay. When we challenged the PCT, we were told that we were being paid as per our PMS contract. Should the PCT be paying the full 14 per cent? During 2007/8 a partner took 24-hour retirement and rejoined the practice as a partner on the same hours. Now that the partner has taken their NHS pension they claim that part of the employer's superannuation paid to us by the PCT belongs to them as it is part of our annual base line. The other partners do not agree. Who is right?

by Stuart Williamson

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