The NHSCB has published a report by the accountants RMS Tenon which aims to clarify the financial implications of GPs taking on roles in CCGs.
It is important to establish the correct employment status for any worker from the outset. Wrongly identifying a worker as self-employed when they should have been treated as employed could leave the CCG facing large tax and National Insurance liabilities. Therefore the employment status of individuals engaged for CCG posts should be carefully considered to ensure it is correct under current legislation.
Technical Employment Status Guidance: Tax National Insurance and Superannuation implications for GPs involved in Clinical Commissioning Group roles looks at each of these issues in turn and uses examples to help make things clear for both the GP and the CCG.