Your payments are pensionable if all of the following applies:
- you work for a limited company
- you’re not considered limited
- you’re paid in dividends
If a limited company dental practice has income made up of NHS and private treatment, there is no need to apportion salary or dividends for NHS pension purposes. All salary or dividends paid up to the contract's ceiling figure can be allocated as NHS pensionable income.
Further information on the NHS Pension Scheme can be found on the NHS Pensions Website.