How should training grant and superannuation be shared?
The training grant is currently £6,385 per annum and is fully superannuable. Under current rules, if the superannuation were applied to one partner, each year it was earned would represent £89.39 extra pension per year and an additional £269.17 lump sum at retirement. Ten years' training experience would therefore earn an extra £894 pa pension and £2693 lump sum.
Many partnerships allocate extra tasks as evenly as possible among the partners. Apart from routine surgeries and visits, there are a number of clinical and non-clinical elements that make up a successful practice. These include GPR training, CHS, contraception and chronic disease clinics as well as staff, finance and IT duties.
Not all of these carry a tangible payment, so these practices share any income and, by the same token, the attached superannuation, provided there is an even distribution of work.
Most trainers are allocated protected time during the week, covered by their partners, so this seems a fair arrangement. Trainers' courses now carry locum reimbursement so there is less 'own time' commitment.
Look at the amount of work you do compared with your partners to see if you have an objective case. We often feel we work harder than our partners but this is rarely so.