NPE and NPEE are a performer's earnings for each financial year, taken from a contract's total contract value (TCV). Additional SFE payments are not included.
The maximum NPE or NPEE that can be declared for a contract is 43.9% of the TCV.
Performer
A performer's NPE or NPEE is determined by the practice.
The practice are responsible for calculating this.
Information about NPE and NPEE is available on the NHS Dental Services website.
Provider
The provider must allocate the pensionable earnings to the performers who were active within the financial year.
The performer's NPE or NPEE figures are deducted from the practices 43.9% ceiling.
If the provider is in a partnership the remaining balance must be allocated between the partners in accordance with the partnership agreement. A dentist cannot claim a colleague's pensionable income even if the colleague is not a member of the NHS Pension Scheme.
NPE / NPEE information and guidance is available on the NHS Dental Services website.