Legalize / United Kingdom / Northern Ireland / Ni-Statutory-Rule

Teachers' Superannuation Regulations (Northern Ireland) 1998

Type Ni-Statutory-Rule

Publication 1998-09-22

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

PDF Download

articles Not indexed

Reform history JSON API

(2) The short-term pension is payable—

(a) subject to paragraph (4), to any surviving spouse, or if a nomination under regulation E23 had effect at the time of his death, to the nominated beneficiary; or

(b) if the deceased is survived by a child or children of his, to or for the benefit of the child or, as the case may be, the children jointly.

(3) Where two or more persons confer on the same child or, as the case may be, children, entitlement to a short-term pension, regulation E26(7) shall apply in a like manner to short-term pensions payable by virtue of this regulation.

(4) No short-term pension is payable—

(a) to a widower if one is payable to another person as a nominated beneficiary; or

(b) to a nominated beneficiary who, at the date of the death of the deceased, was not wholly or mainly dependent on the deceased;

(d) where paragraph (1)(d) applies, to a person who is not entitled under regulation E26 to a long-term pension.

Amount and duration of short-term family benefits

E25

(1) Subject to paragraph (2), the annual rate of a short-term pension under regulation E24—

(a) if regulation E24(1)(a) or (c) applies, is the annual rate of the deceased’s contributable salary on his last day in pensionable employment, disregarding any reduction by reason of sick leave or maternity leave;

(b) if regulation E24(1)(b) applies, is the annual rate, at the time of his death, of the notional salary described in regulation C6(7) or, as the case may be, C7(4);

(d) if regulation E24(1)(a) and (d) both apply, is the total of the rates specified in sub-paragraphs (a) and (c).

(2) If—

(a) the short-term pension is payable to a surviving spouse; and

(b) the annual rate calculated in accordance with paragraph (1) is less than that of a long-term pension to which the surviving spouse is prospectively entitled under regulation E26,

the annual rate of the short-term pension is the same as that of the long-term pension.

(3) The duration of the short-term pension payable shall be determined from the following Table and, in that Table “adult pension” means a short-term pension payable to the spouse or nominated beneficiary.

Category	Person falling within regulation E24(2)	Duration of pension (months)
1	Spouse or nominated beneficiary.	3
2	One child or more where an adult pension is payable	3
3	One child or more where no adult pension is payable.	6

Entitlement to long-term family benefits

E26

(1) Long-term pensions are payable in accordance with paragraph (2) if a person dies who—

(a) has been in pensionable employment at any time after 31st March 1972; and

(b) has relevant service within the meaning of regulation E27 amounting to at least 2 years,

but in the case of a person who ceased to be in pensionable employment before 6th April 1988 sub-paragraph (b) has effect with the substitution for “2 years” of “5 years”.

(2) If paragraph (1) applies—

(a) subject to paragraph (3) a long-term pension is payable to any surviving spouse;

(b) if a nomination under regulation E23 had effect at the time of the death, a long-term pension is payable to the nominated beneficiary provided that at the date of death of the deceased the nominated beneficiary was wholly or mainly dependent on the deceased; and

(c) if a pension is payable under sub-paragraph (a) or (b) and the deceased is survived by a child or children of his, a long-term pension is payable to or for the benefit of the child or, as the case may be, the children jointly.

(3) Subject to paragraph (5), unless family benefit contributions have, or are to be treated as having, been paid under Part II of Schedule 6, no long-term pension is payable to a widower if one is payable to another person as a nominated beneficiary.

(4) If when a person dies paragraph (2) does not apply but he—

(a) has been in pensionable employment at any time after 31st March 1972;

(b) is qualified for retirement benefits; and

a long-term pension is payable to or for the benefit of the child or, as the case may be, the children jointly.

(5) Subject to paragraph (6), if neither paragraph (2) nor paragraph (4) applies but the deceased had a guaranteed minimum in relation to benefits under these Regulations and leaves a surviving spouse, a long-term pension is payable to the surviving spouse.

(6) If a contributions equivalent premium is paid by the Department, paragraph (5) shall be treated as not having applied.

(7) Where two or more persons, by virtue of this regulation, confer on the same child or, as the case may be, children entitlement to a long-term pension, the child or, as the case may be, children shall be entitled to receive payment of the long-term pension in respect of not more than two persons; but where entitlement derives from the relevant service of three or more persons, the child, or, as the case may be, children shall be entitled to receive payment of the long-term pension in respect of the two persons which by virtue of their relevant service provide pensions of the largest amounts.

Relevant service

E27

(1) In the case of a man, and in the case of a woman in relation to a nominated beneficiary or a widower on whose marriage to her a nomination ceased to have effect, relevant service comprises, subject to paragraph (3)—

(a) any period of pensionable employment after 31st March 1972;

(b) any period beginning after that date for which additional contributions have been paid under regulation C6 or C7;

(c) any period for which additional contributions have been paid under regulation C3 or C5(1) in accordance with an election made after 31st March 1974;

(d) if a transfer value has been received in respect of comparable service, the period that would, immediately before its receipt, have counted for family benefits in the relevant superannuation scheme;

(e) any period counting as reckonable service by virtue of the receipt of any other transfer value under regulation F4 or under the Teachers' Superannuation (Added Years and Interchange) Regulations (Northern Ireland) 1974[^f00022];

(f) any period in respect of which family benefit contributions have, or are to be treated as having, been paid under Part I of Schedule 6; and

(g) in the case of a member, so much of his credited service as does not exceed the total of his normal service and any additional period, and in addition any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6.

(2) In relation to a widower not falling within paragraph (1), the deceased’s relevant service comprises, subject to paragraph (3)—

(a) so much of the periods described in paragraph (1)(a), (b) and (d) as consists of, or is attributable to, service after 5th April 1988; and

(b) any period for which additional contributions have been paid under regulation C3 in accordance with an election made after 17th November 1988; and

(c) any period in respect of which family benefit contributions have, or are to be treated as having, been paid under Part II of Schedule 6; and

(d) if the deceased entered pensionable employment after 5th April 1988, and a transfer value offered in respect of him was accepted under regulation F4, any period counting as reckonable service by virtue of the receipt of the transfer value.

(3) Relevant service does not include any contributions refund period.

Amounts of spouses' and nominated beneficiaries' long-term pensions

E28

(1) Subject to paragraph (2), the annual rate of a pension payable under regulation E26 to a surviving spouse or a nominated beneficiary is 1/160th of the deceased’s average salary multiplied by the length of his family benefit service.

(2) If—

(a) paragraph 16 of Schedule 6 (retrospective salary increases affecting deductions from terminal sums and amounts of lump sum payments) applies; and

(b) a person entitled to limit the amount of the deduction or lump sum has done so,

the retrospective salary increase shall not be taken into account in calculating the deceased’s average salary.

(3) Family benefit service does not include any contributions refund period.

(4) Subject to paragraphs (3) (5), and (8) to (10), if the pension is payable to a nominated beneficiary, to a widower on whose marriage to the deceased a nomination ceased to have effect, or to a woman whom the deceased married before the end of his pensionable employment the deceased’s family benefit service comprises—

(a) any period falling within regulation E27(1)(a) to (f);

(b) in the case of a member, his credited service and any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6.

(5) If the member’s credited service exceeds the total of his normal service and any additional period, for the purposes of paragraph (4)(b) his credited service is reduced by 1/6th of the excess.

(6) If the deceased had been in pensionable employment after 5th April 1978 and the pension is payable to a woman whom he first married after his last day in pensionable employment, his family benefit service comprises, subject to paragraph (3)—

(a) any period of pensionable employment after 5th April 1978;

(b) any period for which additional contributions have been paid under regulation C3 in accordance with an election made after that date;

(c) if a transfer value has been received after that date in respect of comparable service, any period of reckonable service attributable to comparable service after that date; and

(d) any period counting as reckonable service by virtue of the receipt after that date of any other transfer value.

(7) If the pension is payable to a widower not falling within paragraph (4), the deceased’s family benefit service comprises, subject to paragraphs (3) and (8) to (10), the relevant service described in regulation E27(2).

(8) This paragraph applies if the deceased died—

(a) while in pensionable employment; or

(b) during a period for which he was paying additional contributions under regulation C6 or C7; or

(c) within 12 months after ceasing to be in pensionable employment as a result of ill-health but before becoming entitled to payment of retirement benefits; or

(d) after becoming entitled to payment of retirement benefits, if they fell to be enhanced under regulation E8 (enhancement of retirement benefits in case of incapacity).

(9) If paragraph (8) applies and the family benefit service calculated in accordance with paragraphs (3) to (7) is less than his effective reckonable service, his family benefit service is increased by—

$$AB×C$ where— A is the family benefit service calculated in accordance with paragraphs (3) to (7); B is his effective reckonable service apart from C; and C is the period which was, or would if regulation E8 had applied have been, the appropriate period within the meaning of that regulation.$

(10) If paragraph (8) applies and A is not less than B, his family benefit service is increased by C.

Amounts of children’s long-term pensions

E29

(1) Subject to paragraphs (3) to (6), if long-term pensions become payable under regulation E26—

(a) to a surviving spouse or a nominated beneficiary (an “adult pension”); and

(b) to or for the benefit of a child or children (a “children’s pension”),

the annual rate of the children’s pension is the appropriate fraction of the deceased’s average salary multiplied by the length of his family benefit service.

(2) In paragraph (1) the appropriate fraction—

(a) while a children’s pension is payable to or for the benefit of 2 or more children, is 1/160th; and

(b) while a children’s pension is payable to or for the benefit of one child, is 1/320th.

(3) Subject to paragraphs (4) to (6), if—

(a) an adult pension becomes payable to a woman whom the deceased married after his last day in pensionable employment;

(b) before that day he had married another woman; and

(c) the persons to or for whose benefit a children’s pension is payable include a child who was, or children who were, a child or children of the deceased’s at any time during the earlier marriage, the annual rate of the children’s pension is the appropriate fraction of his average salary multiplied by the length of what would have been his family benefit service if regulation E28(4) had applied (“the notional family benefit service”).

(4) If the children’s pension is payable to, or for the benefit of—

(a) one child who was a child of the deceased’s during the earlier marriage; and

(b) one or more children who were not children of his during that marriage,

the annual rate of the children’s pension is

$$A+B,$ where— A is 1/320th of his average salary multiplied by the length of the notional family benefit service; and B is 1/320th of his average salary multiplied by the actual length of his family benefit service.$

(5) If—

(a) no adult pension becomes payable; or

(b) an adult pension ceases to be payable,

the annual rate of a children’s pension is the applicable fraction of the deceased’s average salary multiplied by the greater of C and D, or where regulation E28(8) applies, the greater of

$$Cand(D+E),$ where— C is the notional family benefit service; D is the deceased’s effective reckonable service apart from E; and E is the period which was, or would if regulation E8 had applied have been, the appropriate period within the meaning of that regulation.$

(6) In paragraph (5) the applicable fraction—

(a) while a children’s pension is payable to or for the benefit of 2 or more children, is 1/120th; and

(b) while a children’s pension is payable to or for the benefit of one child, is 1/240th.

Commencement and duration of long-term family pensions

E30

(1) A pension under regulation E26 payable to a surviving spouse or a nominated beneficiary (“an adult pension”) shall be paid—

(a) from the day on which any short-term pension that became so payable under regulation E24 ceases to be payable; or

(b) if no short-term pension became payable, from the day after that of the death.

(2) Subject to paragraph (3), an adult pension is payable for life.

(3) Unless the Department determines otherwise in any particular case, and subject always to regulation E1(3)(c) and (d) (guaranteed minimum pension for surviving spouse), an adult pension is not payable during or after any marriage or period of cohabitation outside marriage.

(4) A pension under regulation E26 payable to or for the benefit of a child or children (“a children’s pension”) shall be paid—

(a) from the day on which any short-term pension that became so payable, or payable to a surviving spouse or a nominated beneficiary, under regulation E24 ceases to be payable; or

(b) if no short-term pension became payable, from the day after that of the death.

(5) A children’s pension ceases to be payable to a person or for his benefit when he ceases to be a child.

Average salary

E31

(1) Subject to paragraph (10), a person’s average salary—

(a) where the material part of his average salary service is one year or more, is his full salary for the best consecutive 365 days of that part; and

(b) in any other case, is the average annual rate of his full salary for that part.

(2) In determining, for the purposes of paragraph (1), what are the best consecutive 365 days of the material part of the person’s average salary service, days on which the person was not in pensionable employment shall be disregarded.

(3) Average salary service comprises—

(a) any period spent by the person in pensionable employment;

(b) any period counting as reckonable service by virtue of regulation D4 (current period purchased by additional contributions); and

(c) any period of comparable service which began before 1st April 1974 and has not been followed by a period of pensionable employment and for which a transfer value has been received.

(4) The material part of a person’s average salary service is—

(a) where he has less than 3 years of such service, the whole of it; or

(b) in any other case, the last 3 years of it.

(5) In determining the material part of a person’s average salary service periods when the person was not in pensionable employment shall be disregarded and accordingly the period of three years referred to in paragraph (4) may be discontinuous.

(6) For the purposes of paragraphs (2), (3)(a) and (5) a person who is employed under a contract whereby that person is available for work but undertakes work only for periods requested by the employer (and accordingly is paid only for that work) shall not be treated as being in pensionable employment during periods when he is not undertaking work (whether or not such a person would be so treated apart from this paragraph).

(7) Subject to paragraphs (8) and (9), a person’s full salary—

(a) for a period falling within paragraph (3)(a), is his contributable salary for the period of pensionable employment, disregarding any reduction during sick leave or maternity leave;

(b) for a period falling within paragraph (3)(b), is the notional salary by reference to which the additional contributions paid under regulation C6 or, as the case may be C7, were calculated;

(c) for a period falling within paragraph (3)(c), is what would have been his salary for the purpose of calculating benefits under the superannuation scheme to which he was subject in the relevant employment.

(8) For—

(a) a period of pensionable employment; or

(b) a period counting as reckonable service by virtue of regulation D4,

beginning after 31st March 1975 and ending before 1st August 1978, a person’s full salary includes any sums that would have been payable to him if payment of them had not been withheld, whether by virtue of a statutory provision or otherwise, in order to comply with limits referred to in section 1 of the Remuneration, Charges and Grants Act 1975[^f00023].

(9) For—

(a) a period of pensionable employment; or

(b) a period counting as reckonable service by virtue of regulation D4,

beginning after 31st March 1979 and ending before 1st September 1980, a persons' full salary is the notional salary resulting from the application to him of the Teachers' Superannuation (Notional Salaries) Regulations (Northern Ireland) 1982[^f00024].

(10) Where a person has during the material part of his average salary service spent any period in part-time employment the full salary for that period shall be the amount which it would have been if the employment had been full time during that period.

Effective reckonable service

E32

(1) A person’s effective reckonable service is so much of his reckonable service as counts for the purpose of calculating a benefit under this Part, except a pension under regulation E26.

(2) Subject to paragraph (3), effective reckonable service does not include—

(a) any reckonable service in excess of 45 years; or

(b) any reckonable service in excess of 40 years before attaining the age of 60.

(3) In relation to a retirement lump sum, if the person’s relevant service, that is to say the total of—

(a) the time he has spent in pensionable employment; and

(b) any comparable service counting as reckonable service by virtue of the receipt of a transfer value,

is less than 20 years, his effective reckonable service does not include so much of any period counting as reckonable service by virtue of regulation D3 (past period purchased by additional contributions) as exceeds the maximum ascertained from the following Table:

Relevant service in years	Maximum
19	17 years
18	15 years
17	13 years
16	11 years
15	9 years
14	7 years
Fewer than 14	8 years less than the length in years and days of the relevant service

(4) For the purposes of paragraph (3) a person who becomes entitled to payment of retirement benefits by virtue of regulation E4(4) or (7) (incapacity or redundancy before attaining the age of 60) shall be treated as having continued in pensionable employment up to that age.

(5) Effective reckonable service does not include any period in respect of which a short service annuity is payable under regulation E16.

Payment of benefits

E33

(1) Benefits under this Part are payable by the Department.

(2) No benefit shall be paid unless a written application for payment has been made and paragraph (3), if applicable, has been complied with.

(3) If the Department notifies him in writing that it so requires, the applicant shall provide any relevant information specified by the Department that is in his possession or that he can reasonably be expected to obtain.

(4) Subject to paragraphs (5) to (7), a benefit that does not consist of a single payment shall be paid monthly on the last working day of the month.

(5) If—

(a) the person’s entitlement to payment of the benefit took effect, on a day other than the first of a month; or

(b) the benefit ceases to be payable, on a day other than the last day of the month,

a proportionate payment shall be made for the relevant period on the last working day of the month thereafter.

(6) For the purposes of paragraph (5) the relevant period is—

(a) where paragraph (5)(a) applies, the period beginning with and including the day on which the entitlement took effect and ending with the last day of the month; and

(b) where paragraph (5)(b) applies, the period beginning with and including the first of the month and ending with the day before the benefit ceased to be payable.

(7) For the purposes of paragraph (5) a proportionate payment is a payment of—

$$A12×BC$ where— A is the annual rate of the benefit; B is the number of days in the relevant period; and C is the number of days in the month containing the relevant period.$

(8) The Apportionment Act 1870[^f00025] (being inconsistent with paragraphs (5) to (7)) shall be taken not to have effect in relation to benefits under this Part.

(9) If the person entitled to payment of a benefit has not attained the age of 18, or is incapable by reason of infirmity of mind or body of managing his affairs, the Department may—

(a) pay it to any person having the care of the person entitled; or

(b) apply it as it thinks fit for the benefit of the person entitled or his dependants.

Benefits not assignable

E34

(1) Any assignment of or charge on or agreement to assign or charge any benefit under this Part is void.

(2) An allocation under regulation E11 is not an assignment, and an arrangement for the recovery by the Department of an overpayment does not constitute an assignment or an agreement to assign.

(3) Paragraph (1) shall not preclude any payment of benefit payment to an order of the court under Article 27B or 27C of the Matrimonial Causes (Northern Ireland) Order 1978 or pursuant to regulations made under Article 27D of that Order[^f00026].

(4) On the bankruptcy of a person entitled to a benefit under this Part no part of the benefit passes to any trustee or other person acting on behalf of the creditors, except in accordance with an income payments order made by a court under Article 283 of the Insolvency (Northern Ireland) Order 1989[^f00027].

Part F — Transfer Values

Payment of transfer values

F1

(1) Subject to paragraphs (2) to (7), a transfer value shall be paid in respect of a person who has ceased to be in pensionable employment and has become subject to an approved superannuation scheme or, if he ceased to be in pensionable employment after 31st December 1985, a personal pension scheme (“the receiving scheme”).

(2) The person shall have made a written application to the Department, within 12 months after the day on which he became subject to the receiving scheme, for the transfer value to be paid.

(3) A transfer value shall not be paid if one was paid before 2nd November 1998 in relation to the same transfer.

(4) A transfer value shall not be paid in respect of a person who, when the application was received, had become entitled under regulation E4 to payment of retirement benefits or under regulation E16 or E17 respectively to a short service annuity or incapacity grant, unless the employment in which he has become subject to the receiving scheme is comparable service and he entered it—

(a) immediately after ceasing to be in pensionable employment; or

(b) on or before his 60th birthday,

and has not applied for payment of any benefit.

(5) A transfer value shall not be paid if the receiving scheme is an approved superannuation scheme which is administered wholly or primarily in the United Kingdom and is not a contracted-out scheme, unless the person—

(a) has been in pensionable employment for less than 2 years or is not qualified for retirement benefits; or

(b) ceased to be in pensionable employment before 6th April 1978; or

(c) is a married woman or widow who, by virtue of an election made or treated as made under regulations under section 19(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00028], either is liable to pay primary Class 1 contributions or Class 2 contributions at a reduced rate or is under no liability to pay Class 2 contributions.

(6) A transfer value shall not be paid if the person has acquired a right to a cash equivalent, unless—

(a) the service to which the cash equivalent relates includes service before 1st March 1989; and

(b) the right has been exercised by requiring the whole of the cash equivalent to be paid to the scheme managers of an approved superannuation scheme which is not a club scheme.

(7) A transfer value shall not be paid if the person—

(a) has acquired a right to a part cash equivalent; and

(b) would on taking that right remain qualified for retirement benefits.

Amounts of transfer values and additional transfer values

F2

(1) Part I of Schedule 11 has effect, subject to paragraphs (2) and (3), for determining the amounts of transfer values payable under regulation F1.

(2) Unless the receiving scheme is a club scheme, where—

(a) the person in respect of whom a transfer value is payable had become entitled to count reckonable service under regulation F4(8) (receipt of transfer value); and

(b) the amount determined in accordance with Part I of Schedule 11, together with that of any cash equivalent paid on the transfer, is less than the appropriate amount,

a transfer value of the appropriate amount shall be paid.

(3) For the purposes of paragraph (2) the appropriate amount is

$$A+B-C,$ where— A is the transfer value received under regulation F4; B is the total of the contributions paid by the person under Part C, except any that fell to be treated for the purposes of regulation G2 as employers' contributions; and C is any cash equivalent paid on the transfer.$

Termination of right to count reckonable service

F3

A person—

(a) in respect of whom a transfer value has been paid under regulation F1; or

(b) who has acquired a right to a cash equivalent and exercised the option to take that right,

ceases to be entitled to count as reckonable service, or as part of a qualifying period within the meaning of regulation E3, any period to which the transfer value or cash equivalent related.

Acceptance of transfer values

F4

(1) Subject to paragraphs (2) to (6), a transfer value offered to the Department by the scheme managers of—

(a) an approved superannuation scheme; or

(b) a personal pension scheme; or

(“the previous scheme”), in respect of a person who has entered pensionable employment, may be accepted.

(2) In paragraph (1) “self-employed pension arrangement” means a personal pension scheme within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act[^f00029] (“the 1988 Act”) which—

(a) is approved by the Commissioners of Inland Revenue under that Chapter; and

(b) is neither a personal pension scheme within the meaning of Section 1 of the Pensions Act nor a contract or scheme approved under Chapter III of Part XIV of the 1988 Act.

(3) The person shall have made a written request to the Department for the transfer value to be accepted.

(4) Unless while the person was subject to the previous scheme he was employed in comparable service, the request shall have been made within 12 months after the day on which he entered pensionable employment.

(5) A transfer value shall not be accepted before 2nd November 1998 in relation to the same transfer.

(6) Subject to paragraph (7) a transfer value shall not be accepted if—

(a) before he ceased to be subject to the previous scheme the person became entitled under regulation E4 to payment of retirement benefits; or

(b) he has become entitled to payment of benefits under a provision of a statutory scheme corresponding to regulation E4.

(7) Paragraph (6) does not apply if while the person was subject to the previous scheme, he was employed in comparable service and he entered pensionable employment—

(a) immediately after the end of the employment; or

(b) on or before his 60th birthday.

(8) A person in respect of whom a transfer value has been accepted is entitled to count reckonable service in accordance with Part II of Schedule 11.

Part G — Finance

Teachers' superannuation account

G1

Subject to the transitional provisions in Part I of Schedule 12, an account substantially in the form set out in Part II of that Schedule shall be prepared by the Department for every financial year.

Receipts, etc., to be credited

G2

(1) Employees' and employers' contributions received during the financial year shall be credited to the account.

(2) Employees' contributions comprise—

(a) all contributions payable under regulations C2(1), C3, C4, C5 and C8;

(b) so much of any additional contributions payable under regulations C6 and C7 as would have been payable under regulation C2(1) if pensionable employment had continued; and

(3) Employers' contributions comprise—

(a) the contributions payable under regulation G5; and

(b) so much of any additional contributions payable under regulation C6 as would have been payable under regulation G5 if pensionable employment had continued.

(4) There shall also be credited to the account—

(a) the closing balance in the account for the preceding financial year;

(b) all transfer values under regulation F4 received during the financial year;

(c) all contributions equivalent premiums refunded, or recovered under sections 57 to 59 of the Pensions Act, during the financial year;

(d) any interest and other payments under these Regulations received during the financial year; and

(e) the notional interest for the financial year described in Part III of Schedule 12.

Payments to be debited

G3

There shall be debited to the account all sums paid during the financial year by way of—

(a) benefits under Part E;

(b) payments under paragraph 12 of Schedule 9 (equivalent pension benefits);

(d) transfer values under regulation F1;

(e) contributions equivalent premiums; and

(f) increases payable under the Pensions (Increase) Act (Northern Ireland) 1971[^f00030].

Actuarial inquiries

G4

(1) The Government Actuary shall make an actuarial inquiry reporting on the position in relation to the Account at the end of the financial year ending with 31st March 2001 and at the end of every fifth subsequent financial year (“the financial year in question”).

(2) A report on the actuarial inquiry shall be made to the Department as soon as practicable after the end of the financial year in question and shall be laid by it before the Northern Ireland Assembly.

(3) The report shall specify the percentage of the contributable salaries of persons entering pensionable employment on the first day of the next financial year at which contributions should be paid, during the period beginning on and including 1st April next following the date of the report and ending with 31st March next following the date of the next report (“the relevant period”), so as to defray the cost of the payments of the kinds described in regulation G3(a) to (f) that are likely to be made in respect of them.

(4) The report shall state the amount by which, at the end of the financial year in question, the amount of the scheme assets exceeded or fell short of that of the scheme liabilities.

(5) In this regulation, the scheme assets are—

(a) the value of the employees' contributions receivable after the end of the financial year in respect of persons who at the end of that year were or had been in pensionable employment;

(b) the value of the employers' contributions in respect of such persons receivable after the end of the financial year, except any such supplementary contributions as are mentioned in paragraph (7);

(c) the value of payments that would fall to be credited under regulation G2(4)(d) and (e) to the accounts for subsequent financial years; and

(d) the actuarial value at the end of the financial year of the notional and assumed investments described in paragraph 5 of Schedule 12.

(6) The scheme liabilities are the payments to be made under these Regulations after the end of the financial year in respect of persons who at the end of that year were or had been in pensionable employment.

(7) If the report states that the amount of the scheme liabilities exceeded that of the scheme assets, it shall specify a rate (expressed as a percentage) at which, during the relevant period, supplementary contributions should be paid by employers of persons in pensionable employment so as to remove the deficiency within the period for 40 years beginning at the same time as the relevant period.

(8) The rate mentioned in paragraph (7) shall be expressed as a percentage of the contributable salaries from time to time of persons in pensionable employment; the percentage shall either be or be a multiple of 0.05.

(9) In this regulation “employees' contributions” and “employers' contributions” shall be construed respectively in accordance with regulation G2(2) and (3).

Employers' contributions

G5

(1) Subject to paragraph (3), the employer of a person in pensionable employment shall, during every relevant period, pay contributions of the required percentage of his contributable salary for the time being.

(2) The required percentage is

$$(A-6)+B,$ where— A is the percentage specified for the relevant period under regulation G4(3); and B is any percentage specified for the relevant period under regulation G4(7) and (8).$

(3) No contributions shall be paid in respect of anyone to whom regulation E32(2)(a) (restriction of reckonable service to 45 years) has become applicable.

(4) For the purposes of this regulation “relevant period” shall be construed in accordance with regulation G4(3).

Payment by employers to the Department

G6

(1) The employer of a person in pensionable employment shall pay to the Department within 7 days after the end of each month—

(a) all amounts due from the person that are deductible from his salary under regulation C15(1); and

(b) the contributions payable under regulation G5,

in respect of his contributable salary for that month.

(2) For the purposes of paragraph (1)—

(a) all salaries shall be treated as being payable monthly in arrear; and

(b) any arrears payable by reason of a retrospective increase in contributable salary shall be treated as having become payable in the month in which they were paid.

(3) If the full amount of any payment required by paragraph (1) is not received by the Department within 7 days after the end of the month interest is payable by the employer on the amount outstanding at 12 per cent per annum, compounded with monthly rests, from the 8th day to the date of payment; but the Department may in any particular case waive the payment of interest.

(4) The Department may deduct from any grants due to the employers under Part V of the Education Reform (Northern Ireland) Order 1989[^f00031] any sum due to it under paragraph (1) and if so deducted such sum shall not be paid by the employer to the Department in accordance with that paragraph.

Part H — Miscellaneous and Supplemental

Modified application in case of employment at reduced salary

H1

(1) If—

(a) a person who has been in pensionable employment either—

(i) continues to be employed by the same employer, or

(ii) subject to sub-paragraph (4), ceases to be employed and is re-employed within 6 months, by the same employer,

at a reduced rate of contributable salary in a different post; and

(b) he does not elect under regulation C1(6) that his contributable salary is to be treated as having continued at the previous rate; and

(c) his employer notifies the Department in writing, within 13 weeks after the first day of his employment at the reduced rate, that his employment at that rate is in the interests of the efficient discharge of the employer’s functions; and

(d) the application to him of this paragraph would, taking into account prospective increases under the Pensions (Increase) Act (Northern Ireland) 1971 of benefits under Part E, be beneficial,

these Regulations have effect in relation to him with the modifications set out in Part II of Schedule 9.

(2) For the purposes of paragraph (1) the contributable salary of a person in part-time employment shall be taken to be what it would have been if the employment had been full-time, but where the employers at the previous rate and at the reduced rate were in fact different, the former is the employer for the purposes of notification under paragraph (1)(c).

(3) A second or subsequent application of paragraph (1) does not affect its previous operation.

(4) In sub-paragraph (1)(a) the words “in a different post” shall not apply in relation to a person whose employment at a reduced rate of contributable salary started before the commencement of these Regulations.

Records and information

H2

(1) The employer of a person in pensionable employment shall record for each financial year—

(a) the rate of the persons' salary;

(b) the amount of his contributable salary;

(c) where during the financial year the person has spent one or more periods in part-time pensionable employment, the amount which his contributable salary would have been if the employment had been full-time throughout the year;

(d) any money value forming part of his contributable salary by virtue of regulation C1(1)(b) (accommodation and related services);

(e) the contributions deducted under regulation C15(1);

(f) the period during which he was in pensionable employment; and

(g) the dates of any absence on sick leave or maternity leave and the amount of salary paid during such absence.

(2) Every employer shall, within such reasonable time as the Department may require, make to the Department such reports and returns, and to give to it such information about persons who are or have been in pensionable employment, as it may reasonably require for the purposes of its functions under these Regulations; and such persons, or their personal representatives, shall give to the Department such information and produce such documents as it may reasonably require for those purposes.

Payments in respect of deceased persons

H3

(1) This regulation applies where a person dies and the total of—

(a) any sums that were due to him under these Regulations; and

(b) any sums payable under these Regulations to his personal representatives,

(“the amount due”) does not exceed £5,000.

(2) Where this regulation applies the Department may, without requiring the production of probate or other proof of title, pay the amount due—

(a) to the personal representatives; or

(b) to the person, or to or among any one or more of any persons, appearing to it to be beneficially entitled to the estate.

Revaluation of guaranteed minimum in certain cases

H4

(1) This regulation applies where a person has ceased to be in pensionable employment and has taken a right to a cash equivalent by exercising the option conferred by section 91(1) of the Pensions Act wholly or partly in the way specified in section 91(2)(c) of that Act (purchase of annuity).

(2) Where this regulation applies, to the extent that the person’s guaranteed minimum is otherwise appropriately secured within the meaning of section 15(3) and (4) of the Pensions Act—

(a) for the purposes of section 10 of that Act (earner’s guaranteed minimum) the person’s earnings factors shall be determined by reference to the last order made under Article 23 of the Social Security Pensions (Northern Ireland) Order 1975[^f00032] or Section 130 of the Social Security Administration (Northern Ireland) Act 1992[^f00033] to come into force before the end of the tax year in which his service was terminated and without reference to the last such order to come into force before the end of the final relevant year; and

(b) the weekly equivalent mentioned in section 10(2) of that Act shall be increased in accordance with any additional requirements for the time being prescribed for the purposes of that Act (exclusion from liability to pay a limited revaluation premium).

(3) In this regulation “final relevant year” has the meaning given in section 12(5) of the Pensions Act[^f00034].

Extension of time

H5

The Department may in any particular case extend, or treat as having been extended, the time within which anything is required or authorised to be done under these Regulations.

Determination of Questions

H6

All questions arising under these Regulations shall be determined by the Department.

Revocations, savings and transitional provisions

H7

(1) Subject to paragraph (2) the Regulations specified in Part I of Schedule 13 are hereby revoked.

(2) The revocations made by Part I of Schedule 13 have effect subject to the savings in Part II of that Schedule.

(3) The provisions of Part II of Schedule 13 do not affect the general operation of section 29 of the Interpretation Act (Northern Ireland) 1954[^f00035].

(4) Part III of Schedule 13 has effect for the purpose of making transitional provisions consequential upon the making of these Regulations.

SCHEDULE 1 — Glossary of Expressions

Expression	Meaning
“Actuarial”	Determined by, or in accordance with tables prepared by, the Government Actuary.
“Age of compulsory retirement”	a the age at 31st July next following the age of sixty-five in the case of teachers born in the month of August who first entered reckonable service before 1st April 1972 and who elect that sub-paragraph (b) shall not apply to them; b in all other cases 31st August next following the age of sixty-five.
“Approved superannuation scheme”	An occupational pension scheme which— is approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988[^f00036] and does not fall within section 591(2)(h) of that Act; or immediately before 2nd November 1998 was an approved superannuation scheme for the purposes of Part IV of the 1977 Regulations; or a relevant statutory scheme defined by section 611A of the Income and Corporation Taxes Act 1988[^f00037].
“Average salary”	Construe in accordance with regulation E31.
“British Islands”	Means the United Kingdom, the Channel Islands and the Isle of Man.
“Cash equivalent”	Construe in accordance with Chapter IV of Part IV of the Pensions Act.
“Child”	Construe in accordance with regulation E22.
“Club scheme”	An approved superannuation scheme which— is a contracted-out scheme or is a scheme established and maintained in the Channel Islands which is not a contracted-out scheme; is a final salary scheme; is a scheme which is open to new participants (“open scheme”) or, if not a scheme so open (“closed scheme”), is a scheme whose trustees or managers also provide an open scheme which is a scheme for new employees of the same employer and of the same grade or level of post as participants of the closed scheme; and is a scheme whose trustees or managers have undertaken to comply with the reciprocal arrangements for the payment and receipt of transfer values agreed from time to time between the trustees or managers of such a scheme.
“Comparable service”	Service which is pensionable under a superannuation scheme for teachers in public employment in any part of the British Islands outside Northern Ireland.
“Contracted-out employment”, “Contracted-out scheme”	Construe in accordance with section 4 of the Pensions Act.
“Contributable salary”	Construe in accordance with regulation C1.
“Contributions equivalent premium”	A premium under section 51(2) of the Pensions Act[^f00038]
“Contributions refund period”	A period in respect of which contributions have been or are to be repaid and— have not been, or fallen to be treated as having been, returned; or have been returned but have since been repaid.
“Credited service”	The meaning given in paragraph 1(6) of Schedule 6.
“the Department”	The Department of Education.
“Effective reckonable service”	Construe in accordance with regulation E32.
“Employment”	Employment under a contract of service.
“Entitled”	Any reference to a person entitled to payment of retirement benefits shall be construed as including a reference to a person who has not applied for payment of them.
“Excluded employment”	Construe in accordance with regulation B5.
“Family benefits”	Benefits payable under regulations E22 to E30.
“Family benefit service”	Construe in accordance with regulation E28.
“Final salary scheme”	A scheme which provides for the calculation of retirement benefits based on— a person’s remuneration for any one of the five years preceding his retirement date; or the annual average of a person’s aggregate remuneration for any period of three or more consecutive years ending not earlier than ten years before his retirement date.
“Full-time”	Employment is “full-time” if the contract so describes it (whether expressly or otherwise) and entitles the employee to remuneration at an annual, termly or monthly rate.
“Guaranteed minimum pension”	A guaranteed minimum pension, or accrued rights to guaranteed minimum pension, under section 10 of the Pensions Act.
“Incapacitated”	A person is incapacitated— in the case of a teacher or organiser, while he is unfit by reason of illness or injury and despite appropriate medical treatment to serve as such and is likely permanently to be so; and in any other case, while he is incapable by reason of such unfitness of earning his livelihood and is not maintained out of money provided by or under any statutory provision or raised by a rate.
“Interchange provisions”	Means Part F and any interchange rules made by the Department under any previous provisions.
“Member”	Construe in accordance with paragraph 1(1) of Schedule 6.
“Normal contributions”, “normal service”	Construe in accordance with paragraph 1(2) of Schedule 6.
“Occupational pension scheme”	Means an occupational pension scheme within the meaning of section 1 of the Pensions Act.
“Organiser”	A person in employment which involves the performance of duties in connection with the provision of education or services ancillary to education.
“Part cash equivalent”	The cash equivalent of any part of the benefits mentioned in Chapter IV of Part IV of the Pensions Act relating to continuation in employment after termination of pensionable service.
“Part-time”	Employment is “part-time” if the contract requires the employee to work for less than the whole of the working week.
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the National Insurance Act (Northern Ireland) 1966[^f00039].
“Pensionable employment”	In relation to any time before 2nd November 1998, means employment in reckonable service for the purposes of the 1977 Regulations or previous provisions; In relation to any time after 2nd November 1998, shall be construed in accordance with Part B.
“Personal Pension Scheme”	A personal pension scheme within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 (Personal Pension Schemes) which is approved by the Inland Revenue for the purposes of that Chapter.
“Previous provisions”	Provisions contained in or made under a statutory provision relating to the superannuation of teachers which were in force at any time before 1st October 1977.
“Qualified for retirement benefits”	Construe in accordance with regulation E3.
“Reckonable service”	Construe in accordance with regulation D1.
“Retirement benefits”	Construe in accordance with regulation E2.
“Retirement lump sum”	A retirement lump sum payable under Part E.
“Retirement pension”	A retirement pension payable under Part E.
“Scheme managers”	In relation to a statutory scheme, means the Minister of the Crown or Government Department or local authority, or police or fire authority administering the scheme; in relation to any other scheme means the person responsible for the management of the scheme.
“State pensionable age”	Construe in accordance with Article 123 of and Part I of Schedule 2 to the Pensions (Northern Ireland) Order 1995[^f00040].
“Supervisor”	A person employed in a capacity connected with education which to a substantial extent involves the control or supervision of teachers.
“Tax Year”	A period of 12 months beginning with and including 6th April in any year.
“Teacher’s pension”	A period of 12 months beginning with and including 6th April in any year. An annual allowance which became payable under the 1977 Regulations or previous provisions or a retirement pension.
“Temporary teacher”	Means a full-time teacher in respect of whose employment an agreement is not required under Article 69(8) of the Education and Libraries (Northern Ireland) Order 1986[^f00041] and who is paid salary for each working day at the rate of 1/195th of the salary which he would receive if he were employed in a permanent capacity or, if employed in an institution of further or higher education, at the rate of 1/200th of the salary.
“Terminal sum”	Includes a retirement lump sum, a short service incapacity grant, a refund of contributions and any sum payable on death.
“The Modification Regulations”	The National Insurance (Modification of Teachers' Annual Allowances) Regulations (Northern Ireland) 1951[^f00042] and the National Insurance (Modification of Teachers' Annual Allowances) Amending Regulations (Northern Ireland) 1957[^f00043].
“The 1967 Regulations”	The Teachers' Superannuation (Family Benefits) Rules (Northern Ireland) 1967[^f00044].
“The 1972 Regulations”	The Teachers' Superannuation Regulations (Northern Ireland) 1972[^f00045].
“The 1972 Family Benefits Rules”	The Teachers' Superannuation (Family Benefits) Rules (Northern Ireland) 1972[^f00046].
“The 1977 Regulations”	The Teachers' Superannuation Regulations (Northern Ireland) 1977[^f00047].
“The Acts of 1950 to 1967”	The Teachers' (Superannuation) Act (Northern Ireland) 1950[^f00048], the Teachers' (Superannuation) (Amendment) Act (Northern Ireland) 1956[^f00049] and the Teachers' Superannuation (Amendment) Act (Northern Ireland) 1967[^f00050].
“The Pensions Act”	The Pension Schemes (Northern Ireland) Act 1993[^f00051].
“Working day”	A week-day other than a Saturday or a public holiday.

SCHEDULE 2 — Employments Pensionable without Election

Part I

1

A teacher employed in a grant-aided school in Northern Ireland.

2

A teacher employed in an institution of further or higher education in Northern Ireland.

3

A peripatetic teacher employed by an education and library board in Northern Ireland.

4

A teacher in a college of education as defined in Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986[^f00052].

5

A teacher in the University of Ulster on 1st October 1984 who was employed in reckonable service as a teacher in the Ulster Polytechnic on 30th September 1984 unless he elected by notice in writing served on the Department not later than 30th September 1985, that service with the University of Ulster as from the date specified in the notice, not being later than 1st October 1985, should no longer be pensionable service.

6

A teacher in a training school or a remand home, as those expressions are defined in section 180(1) of the Children and Young Persons Act (Northern Ireland) 1968[^f00053] who is recognised by the Northern Ireland Office after consultation with the Department as duly qualified at the commencement of the service to teach in such training school or remand home.

Part II — Employments Pensionable on Election

7

A teacher of a kind other than is specified in Part I who—

(a) is employed by an education and library board and with the agreement of the Department and his employer, elects within 6 months of the commencement of his employment; or

(b) is employed by a person or body in respect of whose expenditure for the purpose for which he is employed grants are made either by the Department or by an education and library board and, with the agreement of the Department and his employer, elects within 6 months of the commencement of his employment; or

(c) immediately before 1st April 1987 was a Mental Health Officer within the meaning of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1984[^f00054] and was transferred to the employment of an education and library board on that date under the Education (Transfer of Officers) Scheme 1987[^f00055] and elects within six months of the date of transfer.

8

An organiser who is employed as youth and community worker, either by an education and library board for the purpose of its functions under Article 37 of the Education and Libraries (Northern Ireland) Order 1986 or by a body in respect of whose expenditure grants are made by an education and library board acting in the exercise of those functions, who is accepted by the Department for the purpose of this Schedule and who, with the consent of his employer, elects within 6 months of the commencement of his employment.

9

An organiser, not falling within paragraph 8, in the employment of—

(a) an education and library board; or

(b) a person or body other than an education and library board in respect of whose expenditure grants are paid by the Department; who is accepted by the Department for the purposes of this Schedule and who elects within 3 months of the commencement of his employment.

10

In this Schedule “elects” means elects by notice in writing to the Department that the employment mentioned shall be pensionable employment.

SCHEDULE 3 — Maximum Length of Additional Periods

1

(1) Subject to paragraph 2, the maximum length of the period in respect of which an election may be made under regulation C3 or C6 is

$$A-B,$ where— A is the length of time specified in the second column of the Table opposite the person’s adjusted age in the first column of the Table; and B is the length of any additional period already purchased or in course of being purchased by him.$

Adjusted age	Length of time
Under 50	30 years
50 and under 51	23 years
51 and under 52	16 years
52 and under 53	9 years
53 and under 54	2 years
54 and over	Twice the difference in days between the adjusted age and 55 years

(2) A person’s adjusted age—

(a) if he has continued in pensionable employment since the start of his first such employment and has not been credited with reckonable service on the receipt of a transfer value in respect of comparable service, is his age at the start of his first pensionable employment; and

(b) in any other case, is

$$C-D,$ where— C is his age at the start of his most recent pensionable employment; and D is the total of the time he had then spent in pensionable employment and the length of any reckonable service with which he has been credited on the receipt of a transfer value in respect of comparable service.$

2

(1) This paragraph applies to a person who at the start of his most recent pensionable employment was entitled in respect of a former employment to material benefits, whether or not they had then become payable.

(2) Material benefits comprise any benefits by way of pension,allowance, lump sum or gratuity whose actuarial equivalent as an annuity for life from the age of 60 would be more than £260 a year.

(3) Where this paragraph applies and the number of years calculated in accordance with sub-paragraph (4) is lower than the number specified against the person’s adjusted age in the Table in paragraph 1(1) that paragraph applies with the substitution of that lower number as “A”.

(4) The number of years is the highest one that secures that

$$E+F+G does not exceed H,$ where— E is the actuarial equivalent as an annuity for life from the age of 60 of any material benefits; F is the actuarial equivalent as such an annuity of the notional retirement lump sum; G is the annual amount of the notional pension; and H is two thirds of the notional average salary.$

(5) The notional retirement lump sum, pension and average salary—

(a) where the election is made before the person attains the age of 60, are those resulting from the assumptions that he continues in pensionable employment until that age and then becomes entitled to retirement benefits and that the salary scale applicable at the date of the election continues to apply; and

(b) where the election is made after the person has attained the age of 60, are those resulting from the assumptions that he ceased to be in pensionable employment on his 60th birthday and then became entitled to retirement benefits.

3

(1) This paragraph applies where a person—

(a) has elected to pay additional contributions under regulation C3; or

(b) has continued to pay additional contributions by virtue of regulation C5(1) (elections made before 1st December 1982),

and before attaining the age of 60 and before the end of the period during which they were to be paid he ceased to be in full-time pensionable employment, otherwise than by reason of his death or his becoming incapacitated or becoming entitled to retirement benefits by virtue of regulation E4(7) (redundancy, etc).

(2) Where this paragraph applies, any right to elect to make a lump sum payment may be exercised only to the extent that it does not result in the addition to the service that he would otherwise have been entitled to count as reckonable service of more than—

$$(A×BC)-D$ where— A is the longest period in respect of which he could have elected to pay the additional contributions; B is the length of his reckonable service, excluding any past period reckonable by virtue of additional contributions, when he ceased to be in full-time pensionable employment; C is the total of B and the period beginning at the cessation of full-time pensionable employment and ending immediately before his 60th birthday; and D is the length of the past period or periods of reckonable service at the time of the cessation of full-time pensionable employment by virtue of all additional contributions.$

SCHEDULE 4 — Additional Contributions for past period

Part I — Method A

1

(1) In this Part—

“the contribution period” means the period specified under regulation C3(9)(c).

“the past period” means the period specified under regulation C3(9)(a);

“the principal election” means the election made under regulation C3(2);

(2) Any reference in this Part, in relation to a person who has spent any part of the contribution period in part-time employment, to a period which a person is entitled to count as reckonable service arising from the contribution period is a reference to a period calculated by applying the formula in regulation D1(2) to the contribution period.

(3) During any period for which a person is paying additional contributions for a current period under regulation C6 or C7, for the purposes of this Part—

(a) he shall be treated as being in full-time pensionable employment; and

(b) his contributable salary is the notional salary described in regulation C6(7) or, as the case may be, regulation C7(4).

2

(1) contribution period shall be one of not less than one year, and begins on the first day of the month following the expiry of a period of one month from the date of acceptance of the election by the Department.

(2) The contribution period and the past period shall be such that

$$A+Bdoes not exceed 15 per cent of the person's contributable salary for the time being,$ where— A is the rate at which the additional contributions are payable; and B is the rate at which he pays other contributions under Part C (except any treated for the purposes of regulation G2 as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.$

3

Subject to paragraphs 4 and 5, the rate at which the additional contributions are payable is the percentage ascertained from Table 1 of his contributable salary for the time being.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.