The one-off bonus of £735 will result in a large number of people receiving a net payment of around £500 after tax at 20% and national insurance at 12%. The intention is that the bonus payment is non-pensionable. Employees of GP surgeries and other primary care providers as well as locums are likely to be eligible for the bonus if they meet the required criteria.

Eligible employees would need to have completed at least four weeks’ continued service for the provider during the period 17 March 2020 to 28 February 2021. Eligible locums may apply if they were engaged in the provision of NHS Wales primary care services for at least 8 four-hour sessions during the same period.

Providers of NHS Wales primary care services will be required to submit an electronic application for their staff and any locums. The payment for eligible staff members will be £837 (£735 plus a contribution towards additional employers NI).

Locums will need to compete an application form and apply through their relevant primary care provider. Locums can only make one application, and this must be received by the provider by 11 June 2021.

If the primary care provider is a sole practitioner or partnership, they may also make an application for each eligible individual.

Electronic applications must be submitted by the primary care provider between 11 June 2021 and 30 September 2021. In order for the primary care provider to receive the payment by 14 September the electronic application needs to be submitted by 30 June 2021. Once the payment is received the provider is then required to pass on the payment (subject to deductions) to the persons who they have made an application on their behalf.

• Further details can be found here

^{*The views expressed are the author’s and not ICAEW’s.}