Let's discuss 'Locum'
Why locum?
- more money
- full-time locum allows flexibility (e.g. obtained ILR/ under spouse visa)
- free from responsibility like being a permanent worker
Any restriction?
If you are under sponsorship for your visa, it was written that you are allowed a maximum of 20 hours per week of work with another employer. However, this must be either in a job on the Shortage Occupation List or in the same occupation code as the job described in your certificate of sponsorship.
* Due to the Covid pandemic, there is no restriction at the moment.
According to BMA, "As a junior doctor, you can carry out additional activity over and above the standard commitment set out in your work schedule up to a maximum average of 48 hours per week (or up to 56 hours per week if you have opted out of the WTR).
However, you are required to ensure that any additional hours of work do not breach any of the safety and rest requirements set out in Schedule 3 of the junior doctor TCS."
How can a locum be paid?
|
|
PAYE VIA TRUST |
VIA AN AGENCY |
UMBRELLA CO |
LTD CO
INVOICE |
|
Description |
Like normal employees,
where you are paid by the trust *More common
nowadays |
Being employed
by separate company (agency) |
Pay via a
company |
Only for
locum GP. Preventing
hospitals from accepting such ‘contractors’ |
|
Pro |
-still
joining pension scheme -Do not need
to fill in self-assessment with HMRC |
-still
joining pension scheme |
-Normally
handle tax and pension deduction (but need to check, it varies) |
|
|
Cons |
|
-could be a
bit less -could face problems
with tax code |
|
-submit
business tax returns -will need an
accountant |
Tips
- Keep an eye on the tax code.
- If you using PAYE via trust or agency, tax is deducted at the source and does not need a self-assessment.
- If you are using service via Ltd company, you need self-assessment. You will certainly need an accountant.
- If you are working multiple sites, you could get over-tax but you are reclaiming tax overcharges tax.
Reclaiming tax on expenses: GMC fees, exam fees, and membership (please keep those records)
-Keep a record of miles that you are traveling with a date for the locum in excel.
You can keep a record of your petrol sheet too.
Insert along with your meal and accommodation cost.
References
Mind the bleep. The Financial Medic: Financial Advice for Locums. Available on https://www.youtube.com/watch?v=QxBGDSCxik8. Accessed: 31/3/2022.
Local community: Facebook. IMG Group.
To read more:
GMC - Impact of the Working Time Regulations on Medical Education Training: https://www.gmc-uk.org/about/what-we-do-and-why/data-and-research/research-and-insight-archive/the-impact-of-the-working-time-regulations-on-medical-education-and-training
BMA- Locum work for junior doctors: https://www.bma.org.uk/pay-and-contracts/working-hours/work-schedule/locum-work-for-junior-doctors
Gov- Maximum weekly working hours: https://www.gov.uk/maximum-weekly-working-hours#:~:text=You%20can't%20work%20more,or%2040%20hours%20a%20week.
HEE: Guidance for Trainees and Trainers on Undertaking Additional Work Whilst in A Postgraduate Medical Education Training Programme (FORM R): https://heeoe.hee.nhs.uk/sites/default/files/guidance_on_undertaking_additional_work__0.pdf
Understanding Your Payslip Guidance: https://www.youtube.com/watch?v=ZmXXTh7rPOY
Here is the table of contents for other topics: https://helenngjourney.blogspot.com/2022/02/table-of-contents.html
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