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The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

Type Ni-Statutory-Rule

Publication 2015-03-06

Last updated 2026-03-02

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(b) the person's contact details;

(2) Where a person fails to provide material in accordance with sub-paragraph (1), the scheme manager may withhold all, or any part of, any benefit payable to that person.

Trivial commutation lump sum

6

(1) The scheme manager may pay any person entitled to a pension under this scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under the scheme on the person's death apart from the payment if the conditions specified in sub-paragraph (2) are met.

(2) The conditions are that the payment complies with the following requirements (so far as apply)—

(a) the contracting-out requirements,

(b) the preservation requirements (see section 65(2) of the 1993 Act).

(c) regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997 ,

(d) Part 2 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 ,

(e) the lump sum rule (see in particular, paragraph 7 of Schedule 29 to the 2004 Act : trivial commutation lump sums for the purposes of Part 4 of that Act), and

(f) the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule : trivial commutation lump sum death benefit for the purposes of that Part).

(3) The lump sum must be calculated by the scheme manager in accordance with advice from the Scheme actuary.

(4) The payment of a lump sum under this regulation discharges all liabilities of the scheme manager in respect of the pension in question and of any other such benefits as mentioned in sub-paragraph (1).

Beneficiaries who are incapable of looking after their affairs

7

(1) In the case of a beneficiary who, in the opinion of the scheme manager, is by reason of illness, mental disorder, minority or otherwise unable to look after the beneficiary's affairs, the scheme manager may—

(a) use any amount due to the beneficiary under the scheme for the beneficiary's benefit, or

(b) pay it to some other person to do so.

(2) Payment of an amount to a person other than the beneficiary under sub-paragraph (1) discharges the scheme manager from any obligation under the scheme in respect of the amount.

Power to extend time limits

8

(1) The appropriate authority may extend a time limit mentioned in these Regulations as it applies in a particular case.

(2) The appropriate authority is—

(a) the Department in relation to a function of the Department;

(b) the scheme manager in relation to a function of the scheme manager.

PART 3 — Interest

Interest on late payment of benefits and refunds of member contributions

9

(1) This paragraph applies if the whole or part of an amount to which this paragraph applies is not paid by the end of the period of one month beginning with the due date.

(2) This paragraph applies to any amount payable by way of a pension, lump sum, refund of contributions under this scheme (other than any amount due under regulations 32 to 34) or interim award.

(3) The scheme manager must pay interest on the unpaid amount to the person to whom it should have been paid unless the scheme manager is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.

(4) The interest on the unpaid amount is calculated at the base rate on a day to day basis from the due date for the amount to the date of its payment and compounded with three-monthly rests.

(5) For the purposes of this regulation, except where sub-paragraph (6) applies, “due date”, in relation to an unpaid amount, means—

(a) in the case of an amount in respect of a pension or lump sum payable to a member under Part 5, the day immediately following that of the member's retirement from pensionable employment,

(b) in the case of an amount in respect of a pension payable on a member's death, the day after the date of death,

(c) in the case of an amount in respect of a lump sum under regulation 111 that is payable to the member's personal representatives, the earlier of—

(i) the date on which probate or letters of administration were produced to the scheme manager, and

(ii) the date on which the scheme manager was satisfied that the lump sum may be paid as provided in regulation 111, and

(d) in the case of an amount in respect of any other lump sum under Part 6, the day after the date of the member's death, and

(e) in the case of an amount in respect of a refund of contributions, the day after that on which the scheme manager received from Her Majesty's Commissioners of Revenue and Customs the information required for the purposes of calculating the amount to be subtracted under regulation 40(2).

(6) If, on the date which, in accordance with sub-paragraph (5), would have been the due date for an unpaid amount in respect of a pension, lump sum or refund of contributions, the scheme manager was not in possession of all the information necessary for the calculation of the amount payable in respect of the pension, lump sum or refund, the due date for the unpaid amount is the first day on which the scheme manager was in possession of that information.

(7) In this paragraph, “interim award” means—

(a) any amount paid by way of an interim payment calculated by reference to an expected benefit under this scheme pending final calculation of the full value of that benefit, and

(b) any amount paid that increases the amount of an earlier payment due to a backdated or subsequent increase in pensionable pay.

PART 4 — Assignment, offset and forfeiture, etc.

Prohibition on assignment or charging of benefits

10

Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under this scheme is void.

Offset of benefits

11

(1) If, as a result of a member's criminal, negligent or fraudulent act or omission, a loss to public funds occurs that arises out of or is connected with the member's employment relationship with the member's employer, the Department—

(a) may reduce any pension or other benefit payable to, or in respect of, the member under these Regulations by an amount less than or equal to the loss, or

(b) in a case where the loss equals or exceeds the value of the pension or other benefit, reduce them to nil or by any amount less than that value.

(2) Sub-paragraph (1) does not apply so far as the pension or other benefit—

(a) is a guaranteed minimum pension, or

(b) arise out of a transfer payment.

(3) If the Department proposes to exercise the power under sub-paragraph (1), the Department must give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

(4) If the amount of the loss is disputed, no reduction may be made under sub-paragraph (1) until the member's obligation to make good the loss has become enforceable—

(a) under the order of a competent court, or

(b) in consequence of an award of an arbitrator.

(5) If the loss is suffered by an employing authority, the amount of any reduction under sub-paragraph (1) must be paid to that authority.

Forfeiture of rights to benefits

12

(1) The Department may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

(a) the member is convicted of any of the offences specified in sub-paragraph (2); and

(b) the offence was committed before the benefit or other amount becomes payable.

(2) The offences are—

(a) an offence in connection with employment that qualifies the member to belong to this scheme, in respect of which the Secretary of State has issued a forfeiture certificate,

(b) one or more offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion to—

(i) a term of imprisonment of at least 10 years, or

(ii) two or more consecutive terms amounting in the aggregate to at least 10 years.

(3) In sub-paragraph (2)(a), “forfeiture certificate” means a certificate stating that the Secretary of State is satisfied that the offence—

(a) has been gravely injurious to the State, or

(b) is liable to lead to serious loss of confidence in the public service.

(4) The Department may direct that all or part of any rights to benefits or other amounts payable in respect of a member under these Regulations be forfeited where the benefits or amounts are payable to a person to whom sub-paragraph (5) applies who has been convicted of the murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.

(5) This paragraph applies to a person who is—

(a) the member's widow, widower, surviving scheme partner or surviving civil partner,

(b) a dependant of the member.

(c) a person not falling within sub-paragraph (a) or (b) who is specified in a notice given under paragraph 9(3) of Schedule 12, or

(d) a person to whom such benefits or amounts are payable under the member's will or on the member's intestacy.

(6) A guaranteed minimum pension may be forfeited only if sub-paragraph (1) applies in the case of an offence within sub-paragraph (2)(b). This is subject to paragraph (7).

(7) This sub-paragraph is without prejudice to section 2 of the Forfeiture Act 1870 (under which forfeiture is required in cases of treason, subject to whole or partial restoration under section 70(2) of the Criminal Justice Act 1948 ).

PART 5 — Insolvency

Bankruptcy of person entitled to benefits

13

(1) On the bankruptcy of any person entitled to a benefit under this scheme, no part of the benefit may be paid to the person's trustee in bankruptcy or other person acting on behalf of the creditors, except as provided for in sub-paragraph (2).

(2) Where, following the bankruptcy of any person entitled to a benefit under this scheme, the court makes an income payments order under Article 283 of the Insolvency (Northern Ireland) Order 1989 that requires the scheme manager to pay all or part of the benefit to the person's trustee in bankruptcy the Department shall comply with that order.

PART 6 — Determinations

Determination of questions

14

(1) Except as otherwise provided by these Regulations, any question arising under the scheme is to be determined by the scheme manager.

(2) Any such disagreement as is referred to in Article 50 of the 1995 Order (resolution of disputes) must be resolved by the scheme manager in accordance with any arrangements applicable under that section.

Determinations by medical practitioners

15

(1) The scheme manager may make arrangements for functions under this scheme in relation to decisions to which sub-paragraph (2) applies that are exercisable by the scheme manager to be discharged by—

(a) a medical practitioner (whether practicing alone or as part of a group) whom the scheme manager has approved to act on the scheme manager's behalf, or

(b) a body (incorporated or unincorporated) which—

(i) employs medical practitioners (whether under a contract of service or for services), and

(ii) is so approved.

(2) This paragraph applies to a decision as to a person's health or degree of physical or mental infirmity that is required for the purposes of this scheme and, in particular, a decision required for the purposes of—

(a) regulation 52(6)(b) (procedure for allocation election under regulation 50);

(b) regulation 75(9) (pension credit members);

(d) regulation 92(1) or (5) (re-assessment of ill health pension);

(e) regulation 93(1)(b) or (2)(c) (early retirement on ill health: deferred members);

(f) regulation 108(1) (option to exchange pension for lump sum: serious ill health);

(g) regulation 121(3)(b)(i) (dependency because of physical or mental impairment);

(h) paragraph 7(1) of this Schedule (beneficiary incapable of looking after their own affairs);

(i) section 229(3)(a) of the 2004 Act (determining whether an individual satisfies the severe ill health condition) .

(3) In relation to such a decision, the scheme manager may require a person entitled or claiming to be entitled to benefit under this scheme to submit to a medical examination by a medical practitioner selected by the scheme manager.

(4) The scheme manager must also offer the person an opportunity to submit a report from the person's own medical adviser following an examination of the person by the medical adviser.

(5) In taking a decision mentioned in sub-paragraph (1), the scheme manager must take into consideration both—

(a) the report mentioned in sub-paragraph (4); and

(b) the report of the medical practitioner who carries out the medical examination mentioned in sub-paragraph (3).

PART 7 — Taxation

Deduction of tax

16

(1) The scheme manager must deduct from any payment under the scheme any tax which is required to be paid in respect of it.

(2) Subject to sub-paragraph (3), if a person's entitlement to a benefit or transfer payment under these Regulations , before 6th April 2024, —

(a) constitutes a benefit crystallisation event in accordance with section 216 of the 2004 Act ; and

(b) a lifetime allowance charge under that Act is payable in respect of that event,

that charge must be paid by the scheme administrator.

(2A) If a person’s entitlement to a lump sum under these Regulations, on or after 6th April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the scheme administrator must determine—

(a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and if so;

(b) the amount of tax; and

(3) The member's present or future benefits or transfer payment in respect of which any charge under sub-paragraph (2) arises must be reduced by an amount that fully reflects the amount of the charge paid by the scheme administrator and is to be calculated by reference to advice provided by the scheme actuary for that purpose.

(4) Where—

(a) the scheme manager's liability to pay a pension under regulation 108 is discharged by the payment of a lump sum in accordance with paragraph (4), (5) (6) or (7) of that regulation; and

(b) that lump sum payment is made to a member who has reached the age of 75.

the scheme administrator must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act .

(5) Where—

(a) a member has given written notice to the scheme administrator that a lump sum payable under regulation 111 is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act ; and

(b) has not revoked that notice,

the scheme administrator must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of the 2004 Act .

(6) Where—

(a) a lump sum on death is payable in accordance with regulation 111; and

(b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member's death.

the scheme administrator must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of the 2004 Act.

(7) A person who is entitled to a benefit under these Regulations , before 6th April 2024, must (whether or not he intends to rely on entitlement to transitional protection, an enhanced lifetime allowance or to enhanced protection) give to the scheme administrator such information as will enable the scheme administrator to determine—

(a) whether any lifetime allowance charge is payable in respect of the benefit and

(b) if so, the amount of that charge.

(7A) A person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, must, whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection), give to the scheme administrator such information as will enable the scheme administrator to determine—

(a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and if so;

(b) the amount of tax; and

(8) If a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(8A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and

(b) the information referred to in paragraph (7A).

(9) If a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the Finance 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013, that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(10) If a person entitled to benefit under these Regulations , before 6th April 2024 intends to rely on entitlement to individual protection against a lifetime allowance change in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014 , the person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(10A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to individual protection in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement; and

(b) the information referred to in paragraph (7A).

(11) The information referred to in sub-paragraph (7) or (7A) and, as the case may be, reference numbers referred to in paragraphs (8)(a), 8A(a), (9)(a) , (9A)(a), , ...(10)(a) or (10A)(a) , must be given to the scheme administrator—

(a) at the time the person makes a claim for a benefit; or

(b) where that information has not been provided at the lime of making the claim, within such time as the scheme administrator specifies in writing.

(12) Where the person entitled to a benefit under these Regulations, before 6th April 2024, fails to provide all. or part of, the information referred to in sub-paragraph (7) and, as the case may be, reference numbers referred to in paragraphs (8)(a), (9)(a) and (10)(a) within the time limits specified by the scheme administrator where relevant, the scheme administrator may treat the whole of the benefit as a chargeable benefit and pay the charge on that basis.

(12A) Where the person entitled to a lump sum under these Regulations, on or after 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7A) or, as the case may be, reference numbers referred to in sub-paragraph 8A(a), 9A(a) and 10A(a) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum.

(13) Practitioners and non-GP providers must provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the scheme in a manner prescribed from time to time by the Department.

(14) This sub-paragraph applies to a member who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act ; and

(b) meets the conditions specified in paragraph (1) of section 237B of that Act .

(15) A member to whom sub-paragraph (14) applies may give notice in writing to the scheme administrator specifying that the scheme administrator and the member arc to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of the 2004 Act.

(16) Unless the scheme administrator's liability for an annual allowance charge referred to in sub-paragraph (15) is discharged in accordance with section 237D of the 2004 Act —

(a) that annual allowance charge will be paid by the scheme administrator on behalf of the member; and

(b) that member's present or future benefits in respect of which that charge arises must be adjusted in accordance with section 237E of the 2004 Act and must be calculated by reference to advice provided by the scheme actuary for that purpose.

(17) “Enhanced lifetime allowance” and “enhanced protection” are to be construed in accordance with the 2004 Act.

Prohibition on unauthorised payments

17

Nothing in these regulations requires or authorises the making of any payment which, if made, would be an unauthorised payment for the purposes of Part 4 of the 2004 Act (see section 160(5) of that Act).

Scheme administrator

18

For the purposes of this Part of this Schedule and Part 4 of the 2004 Act, the scheme administrator is the Regional Business Services Organisation (RBSO) established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009 .

SCHEDULE 4 — Opting out and re-joining

Opting out of the scheme

1

(1) A person who does not wish to, or who no longer wishes to, participate in this scheme may opt out of the scheme at any time by giving notice in writing to the person's employing authority and such person will be treated as having left pensionable employment on the date the notice takes effect.

(2) A notice referred to in sub-paragraph (1) takes effect—

(a) from the first day of the pay period immediately following its receipt by the employing authority; or

(b) where a later date is specified in the notice, from the first day of the pay period following the pay period in which the specified dale falls.

(3) A person who opts out of the scheme under sub-paragraph (1) within one month of commencing HSC employment is to be treated as never having been included in the scheme in respect of that opt out and, if applicable, any contributions made by, or on behalf, of that person for the period before the opt out took effect must be repaid.

(4) A notice under sub-paragraph (1) ceases to have effect on the day immediately preceding, as the case may be, the person's—

(a) automatic enrolment date; or

(b) automatic re-enrolment date, where that notice was not given within the 12 months immediately preceding that date.

(5) Sub-paragraph (6) applies if a person—

(a) belongs or would belong to group D in regulation 27(1); and

(b) has more than one employment or engagement to which group D applies.

(6) If the person gives a notice as mentioned in sub-paragraph (1), the notice must relate to all of the employments or engagements.

Re-joining the scheme

2

A person who has opted out of this scheme pursuant to paragraph 1 may, if eligible to do so pursuant to that paragraph, join or re-join the scheme by giving notice in writing to the person's employing authority and on doing so will be included in this scheme on the first day of the first pay period after the notice is received, or such later date (which must be the first day of a pay period) as is specified in the notice.

SCHEDULE 5 — Membership gateways

PART 1 — HSC organisations

1

The following are HSC organisations for the purposes of these Regulations—

(a) a Health and Social Care Trust (HSC Trust) established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 ;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) Regional Business Services Organisation (RBSO) established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;

(d) Patient Client Council (PCC) established under section 16(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;

(e) Regional Agency for Public Health and Social Wellbeing (RAPHSW) established under section 12(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;

(f) Northern Ireland Practice and Education Council for Nursing and Midwifery (NIPEC) established under the Health and Personal Social Services Act (Northern Ireland) 2002

2

The Department may agree to treat any other body which is constituted under a statutory provision relating (in whole or in part) to health services as an HSC organisation for the purposes of these Regulations.

3

In this Schedule statutory provision has the meaning given in section 1(1)(f) of the Interpretation Act (Northern Ireland) 1954 .

PART 2 — Medical contractors and dental providers

4

The following are medical contractors for the purposes of these Regulations—

(a) a GMS practice;

(b) an APMS contractor;

(d) a non-GP provider.

5

A GDS Provider is a dental provider for the purposes of these Regulations.

PART 3 — Medical practitioners and dental practitioners

6

The following are medical practitioners for the purposes of these Regulations—

(a) a medical practitioner;

(b) a locum medical practitioner;

7

The following are dental practitioners for the purposes of these Regulations—

(a) a dental performer;

(b) a vocational trainee.

PART 4 — Determination employers

8

A determination employer is a person who is the employer of a person in respect of whom a determination has been made pursuant to section 25(5) of the 2014 Act.

SCHEDULE 6 — Persons to whom the scheme may be extended

1

(1) The categories or descriptions of persons to whom the scheme may be extended by determination pursuant to section 25 of the 2014 Act are as follows.

(2) Any person, or any class of persons who is—

(a) wholly or mainly engaged in health services; or

(b) an officer of a government department serving on the medical or nursing staff of that department or at or for the purposes of a hospital maintained by that department, and who, if he were in the employment of an HSC organisation, would be eligible to join the scheme.

(3) A person who, while continuing in, or within twelve months after leaving, employment in which that person was entitled to participate in pension benefits provided by this scheme or a connected scheme (any period spent by that person on an approved course of study or training being left out of account), enters such other employment as may be approved by the Department for the purposes of these Regulations.

(4) An approval given for the purposes of sub-paragraph (3) may specify provisions of these regulations which—

(a) are not to apply to the person, or

(b) are to apply to the person subject to such modifications as are specified.

SCHEDULE 7 — Pension accounts

PART 1 — Interpretation

Interpretation

1

In this Schedule—

“index adjustment” means—in relation to the opening balance of earned pension for a scheme year (other than the opening balance of club transfer earned pension), the percentage increase or decrease in prices specified in an order (in respect of the HSC Pension Scheme 2015) made by the Department of Finance under section 9(2) of the 2014 Act in relation to the previous scheme year, plus 1.5%; andin relation to the opening balance of club transfer earned pension for a scheme year, the adjustment that is—equal to the adjustment that would apply to the opening balance of that amount of earned pension under the sending scheme for the previous scheme year, and;applied to the opening balance of club transfer earned pension on the same day as the percentage increase or decrease referred to in paragraph (a).

“AP index adjustment” means, in relation to the opening balance of additional pension for a scheme year, the percentage increase or decrease in prices specified in an order (in respect of the HSC Pension Scheme 2015) made by the Department of Finance ... under section 9(2) of the 2014 Act in relation to the previous scheme year;

“the leaving year” means the scheme year in which the relevant last day falls;

“the relevant last day” means—for a member who has made a partial retirement application, the day before the entitlement day for a partial retirement pension; andotherwise, the last day of pensionable service.

Pensionable service

2

For the purpose of this Schedule, a person who re-enters pensionable service after a break in service not exceeding 5 years is taken to be in pensionable service during the break.

Meaning of “leaver index adjustment”

3

(1) The leaver index adjustment for an amount of accrued earned pension other than an amount of club transfer accrued earned pension is an amount calculated as follows— Step 1 Add 1.5 to the percentage increase or decrease in prices specified in an order (in respect of the HSC Pension Scheme 2015) made by the Department of Finance ... under section 9(2) of the 2014 Act in relation to the leaving year. Step 2 Multiply the result at Step 1 by

$$A B$where—A is the number of complete months in the period between the beginning of the leaving year and the end of the relevant last day; andB is 12.$

The resulting percentage is the leaver index percentage. Step 3 Multiply the amount of accrued earned pension by the leaver index percentage. The resulting amount is the leaver index adjustment.

(2) Subject to sub-paragraph (2A), the leaver index adjustment for an amount of club transfer accrued earned pension is—

(a) equal to the adjustment that would apply under the sending scheme to an amount of accrued earned pension equal to the amount of club transfer accrued earned pension specified in the active member’s account at the end of the relevant last day; and

(b) applied to the amount of club transfer earned pension at the end of the relevant last day on the same day as the percentage increase or decrease referred to in the definition of index adjustment in paragraph 1(a).

(2A) If the amount of the leaver index adjustment under sub-paragraph (1) or (2) is an amount that is less than zero, the amount of the leaver index adjustment for the purposes of that sub-paragraph paragraphs is zero.

(3) In this paragraph, “complete month” includes an incomplete month that consists of at least 16 days.

Meaning of “leaver AP index adjustment”

4

(1) The leaver AP index adjustment for an amount of accrued additional pension is calculated in accordance with paragraph (2).

(2) The leaver AP index adjustment is an amount equal to the amount of leaver index adjustment found if—

(a) The accrued additional pension were an accrued earned pension; and

(b) 1.5 is not added to the percentage increase or decrease in prices specified in an order made (in respect of the HSC Pension Scheme 2015) by the Department of Finance ... in Step 1 of paragraph 3(1).

Meaning of “full retirement earned pension”

5

(1) The amount of full retirement earned pension is the sum of—

(a) the amount of accrued earned pension calculated under paragraph 28(2); and

(b) the leaver index adjustment for that amount.

(2) In calculating the amount of full retirement earned pension, the leaver index adjustment is not applied to the amount of accrued earned pension if a transfer payment is made in respect of the member's rights to that accrued pension before the end of the last active scheme year.

Meaning of “full retirement additional pension”

6

(1) The amount of full retirement additional pension is the sum of—

(a) the amount of accrued additional pension calculated under paragraph 28(3); and

(b) the leaver AP index adjustment for that amount.

(2) In calculating the amount of full retirement additional pension, the leaver AP index adjustment is not applied to the amount of accrued additional pension if a transfer payment is made in respect of the member's rights to that accrued pension before the end of the last active scheme year.

Meaning of “partial retirement earned pension”

7

The amount of partial retirement earned pension is the sum of—

(a) the amount of accrued earned pension calculated under paragraph 29(2); and

(b) the leaver index adjustment for that amount.

Meaning of “partial retirement additional pension”

8

The amount of partial retirement additional pension is the sum of—

(a) the amount of accrued additional pension calculated under paragraph 29(3); and

(b) the leaver AP index adjustment for that amount.

Meaning of “actuarial reduction”

9

(1) In these Regulations, “actuarial reduction” means the actuarial reduction that is applied (after obtaining the advice of the scheme actuary) when calculating the annual rate of pension payable to a member who, on the entitlement day for a pension other than a pension specified in sub-paragraph (2) has not reached normal pension age.

(2) The pensions are—

(a) an age retirement pension;

(b) a premature retirement pension;

Meaning of “conversion amount”

10

In these Regulations, “conversion amount”, in relation to any pension converted in part to a lump sum under regulation 76 means the amount of pension converted to a lump sum.

PART 2 — Active member's account

Establishment of active members account

11

(1) A pension account must be established for each active member (“the active member's account”) from the first day of pensionable service under this scheme.

(2) If a person is an active member in relation to more than one employment, only one active member's account is to be established.

(3) The active member's account must remain open until the member leaves all pensionable service under this scheme.

Receipt of club transfer values

12

(1) This paragraph applies if a club transfer value is received from another club scheme in relation to an active member of this scheme.

(2) On receipt of the transfer value payment, the active member's account must be credited with an amount of club transfer earned pension the member is entitled to under Section 3 of Chapter 2 of Part 7 (transfers).

Amount of pension for a scheme year

13

(1) This paragraph applies in relation to every scheme year in which an active member's account is open.

(2) The active member's account must specify—

(a) the amount of standard earned pension (if any) for the year; and

(b) the amount of club transfer earned pension (if any) for the year.

(3) The standard earned pension is 1/54th of the member's pensionable earnings for the year.

(4) The club transfer earned pension—

(a) is the amount which the member is entitled to count under Section 3 of Chapter 2 of Part 7 (transfers);

(b) must be specified separately in relation to each sending scheme.

Account to specify opening balance and index adjustment

14

(1) This paragraph applies in relation to every scheme year in which an active member's account is open other than the scheme year in which the account is established.

(2) The active member's account must specify—

(a) the opening balance of standard earned pension for the scheme year and the index adjustment for that opening balance; and

(b) the opening balance of the club transfer earned pension (if any) for the scheme year and the index adjustment for that opening balance.

(3) The opening balance in relation to a description of pension—

(a) for the scheme year immediately following the scheme year in which the active member's account is established, means the amount of that pension for the previous scheme year as at the end of the previous scheme year;

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of that pension for the previous scheme year and the index adjustment for that opening balance; and

(ii) the amount of that pension for the previous scheme year as at the end of the previous scheme year.

(4) In this regulation, “a description of pension” means—

(a) standard earned pension; and

(b) club transfer earned pension (if any).

Actuarial reduction buy-out

15

In relation to a scheme year which falls within a buy-out period (see regulation 44(6)) the entry in the account relating to the standard earned pension must note—

(a) that a buy-out election has effect (unless it is revoked); and

(b) the number of years in respect of which the actuarial reduction is to be bought out.

PART 3 — Deferred member's account

Establishment of deferred member's account

16

When an active member leaves all pensionable service and becomes a deferred member—

(a) the active member's account must be closed; and

(b) a pension account for the deferred member must be established (“deferred member's account”).

Account to specify amount of accrued earned pension and leaver index adjustment

17

The deferred member's account must specify—

(a) the amount of accrued earned pension calculated under paragraph 30; and

(b) the leaver index adjustment for that amount.

Deferred member's account closed after break not exceeding 5 years

18

(1) If a deferred member re-enters pensionable service under this scheme after a break in service not exceeding 5 years—

(a) the deferred member's account must be closed; and

(b) the active member's account must be re-established.

(2) The active member's account—

(a) must specify the amount of accrued earned pension as at the beginning of the break in service; and

(b) must be adjusted as if the member had continued as an active member during the break in service but had received no pensionable earnings.

Deferred member's account remains open after a break in service of more than 5 years

19

(1) This paragraph applies if a deferred member re-enters pensionable service under this scheme after a break in service of more than 5 years.

(2) When the deferred member re-enters pensionable service under this scheme (“the further service”)—

(a) the deferred member's account remains open; and

(b) an active member's account must be established in respect of the further service.

PART 4 — Pensioner member's account

Pension accounts for active or deferred members who become pensioner members

20

(1) When an active member becomes entitled to payment of a retirement pension other than a partial retirement pension in respect of any pensionable service—

(a) the active member's account and any additional pension account must be closed; and

(b) a pension account for the pensioner member must be established (“the pensioner member's account”).

(2) When a deferred member becomes entitled to payment of a retirement pension other than a partial retirement pension in respect of any pensionable service—

(a) the deferred member's account and any additional pension account must be closed; and

(b) a pension account for the pensioner member must be established (“the pensioner member's account”).

(3) The pensioner member's account must specify—

(a) the amount of full retirement earned pension payable to the member, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any); and

(iii) the conversion amount (if any);

(b) the amount of full retirement additional pension payable to the member, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any); and

(iii) the conversion amount (if any); and

Pension accounts for partial retirement members

21

(1) On the entitlement day for a partial retirement pension—

(a) a pensioner member's account must be established for the member (M);

(b) if M is an active member, the active member's account must be adjusted by reducing the amount of accrued earned pension specified in that account by the specified percentage (see regulation 83(3));

(c) if M is a deferred member, the deferred member's account must be adjusted by reducing the amount of accrued earned pension specified in that account by the specified percentage;

(d) after the adjustment, Parts 2 and 3 apply in relation to M as if the amount of accrued earned pension specified in the active member's account or deferred member's account had always been reduced by the specified percentage; and

(e) if M has elected under regulation 83(3)(b) to receive additional pension with the partial retirement earned pension, the additional pension account must be closed.

(2) The pensioner member's account must specify—

(a) the amount of partial retirement earned pension payable to M, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any);

(iii) the conversion amount (if any); and

(b) the amount of partial retirement additional pension payable to M, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any); and

(iii) the conversion amount (if any).

(3) The entitlement day is the election day for the purposes of regulation 83.

PART 5 — Additional pension account

Establishment of additional pension account

22

(1) An additional pension account must be established for each active member in respect of whom an additional pension election is made.

(2) If the member is an active member in relation to more than one employment, only one additional pension account is to be established.

(3) The additional pension account must remain open until—

(a) an additional pension is paid in respect of the member;

(b) a transfer payment is made in respect of the member's rights to the accrued additional pension; or

(4) The additional pension account must record separately the amount referable to each election made by a member under regulation 54(3)(b) (self and survivor).

Account to specify amount of additional pension

23

(1) This paragraph applies in relation to every scheme year in which an additional pension election is made.

(2) The additional pension account must specify in relation to any additional pension election made in that scheme year an amount equal to the annual rate of additional (self only) pension specified in the additional pension election.

Account to specify opening balance and AP index adjustment

24

(1) This paragraph applies in relation to every scheme year in which an additional pension account is open other than the scheme year in which the account is established.

(2) The account must specify the opening balance of additional pension for the scheme year and the AP index adjustment for that opening balance.

(3) The opening balance of additional pension—

(a) for the scheme year immediately following the scheme year in which the additional pension account is established, means the amount of additional pension specified in the account as at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of additional pension for the previous scheme year;

(ii) the AP index adjustment for that opening balance; and

(iii) the amount of additional pension for the previous scheme year.

Partial retirement pension abated to zero

25

(1) This paragraph applies if—

(a) an additional pension is payable with a partial retirement pension; and

(b) the partial retirement pension ceases to be payable under regulation 85(3).

(2) The additional pension account must be re-established and credited with an amount equal to the annual rate of additional (self only) pension

PART 6 — Pension credit member's account

Pension credit member's pension account

26

(1) A pension account must be established for each pension credit member (“the pension credit member's account”).

(2) The pension credit member's account must specify the amount of credited pension and for that amount—

(a) the actuarial adjustment (if any); and

(b) the conversion amount (if any).

(3) In these Regulations, “amount of credited pension” means an amount equal to the pension credit calculated in accordance with regulations made under paragraph 5(b) of Schedule 5 to the 1999 Order.

Separate account for each capacity of membership

27

(1) If a pension credit member is also an active member, deferred member or pensioner member, the pension credit member's account is in addition to the other account or accounts to be established under this Schedule in respect of the member in the other capacity.

(2) If a pension credit member has rights under this scheme which are attributable, directly or indirectly, to pension credit derived from the rights of more than one pension debit member of this scheme, a separate account is to be established under this paragraph in respect of the pension credit attributable to the rights of each such pension debit member.

PART 7 — Calculation of accrued pension

Calculation of amount of accrued pension for purposes of full retirement

28

(1) For the purpose of a full retirement pension, the amount of accrued pension is the sum of—

(a) the amount of accrued earned pension under sub-paragraph (2); and

(b) the amount of accrued additional pension (if any) under sub-paragraph (3).

(2) The amount of accrued earned pension is the sum of the following amounts specified in the active member's account as at the end of the last day of pensionable service—

(a) the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of standard earned pension (if any) for the last active scheme year;

(c) the opening balance of club transfer earned pension (if any) for the last active scheme year and the index adjustment for that opening balance; and

(d) the amount of club transfer earned pension (if any) for the last active scheme year.

(3) The amount of accrued additional pension is—

(a) the sum of the following amounts specified in the additional pension account as at the end of the last day of pensionable service—

(i) the opening balance of additional pension for the last active scheme year; and

(ii) the AP index adjustment (if any) for that opening balance; or

(b) an amount determined by the scheme manager under regulation 55.

Calculation of amount of accrued pension for purpose of partial retirement

29

(1) For the purpose of a partial retirement pension, the amount of accrued pension is the sum of—

(a) the amount of accrued earned pension under sub-paragraph (2); and

(b) if a member claims payment of additional pension under regulation 84(2)(c), the amount of accrued additional pension under sub-paragraph (3).

(2) The amount of accrued earned pension is the partial retirement proportion of the sum of the following amounts specified in the active member's account as at the end of the relevant last day—

(a) the opening balance of standard earned pension for the leaving year and the index adjustment for that opening balance;

(b) the amount of standard earned pension for the relevant year;

(c) the opening balance of club transfer earned pension (if any) for the leaving year and the index adjustment for that opening balance;

(d) the amount of club transfer earned pension (if any) for the relevant year.

(3) The amount of accrued additional pension is—

(a) the sum of the following amounts specified in the additional pension account as at the end of the relevant last day—

(i) the opening balance of additional pension for the relevant year; and

(ii) the AP index adjustment (if any) for that opening balance; or

(b) an amount determined by the scheme manager under regulation 55.

(4) The relevant year is the year in which the member makes an election under regulation 83.

Calculation of amount of accrued pension for purposes of deferment

30

(1) For the purpose of a deferred member's account, the amount of accrued earned pension is the sum of the following amounts specified in the active member's account as at the end of the last day of pensionable service—

(a) the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of standard earned pension (if any) for the last active scheme year;

(c) the opening balance of club transfer earned pension (if any) for the last active scheme year and the index adjustment for that opening balance; and

(d) the amount of club transfer earned pension (if any) for the last active scheme year.

SCHEDULE 8 — Practitioner Income

Interpretation

1

In this Schedule—

“Board and advisory work” means—work undertaken as a member of the Board of an employing authority, which is not a GMS practice, an APMS contractor or an OOH provider; oradvisory work commissioned by and undertaken on behalf of such an authority, where it is connected to the authority's role in performing or securing the delivery of, primary medical services or associated management activities or similar duties, but which is not in itself the performance of primary medical services, and payment for which is made by that authority directly to the person carrying out that work.

“collaborative services” means primary medical services provided by a GP performer, a GMS practice, an APMS contractor or an OOH provider under or as a result of an arrangement between—the Department ; anda person or body, under which the Department is responsible for providing services for purposes related to the provision of health care in accordance with Article 56 of the 1972 Order .

“commissioned services” means medical services provided under a contract between—a medical practitioner, a GMS practice, an APMS contractor or an OOH provider; andthe Department .

Medical practitioner

2

(1) This paragraph applies if a member (M)—

(a) is a medical practitioner or a non-GP provider, and

(b) is not in receipt of salary, wages, fees or other regular payments in respect of M's employment by virtue of the application of these regulations to M as mentioned in column 3 of the Table in regulation 27(1).

(2) M's practitioner income is—

(a) the sum of the amounts described in Cases 1 to 4; minus

(b) an amount on account of practice expenses.

Dental practitioner

3

(1) This paragraph applies if a member (M) is a dental practitioner.

(2) Subject to sub-paragraphs (3), (5) and (6), M's practitioner income for a scheme year means income that accrues to the practitioner which is derived from GDS arrangements.

(3) For each GDS arrangement from which practitioner income is derived, the maximum amount of practitioner income which may be derived from provision of that service in any financial year is, subject to paragraph (4), the value of that service in that financial year less the value of the following payments (if payable in that financial year by the Department that is a party to the service)—

(a) monthly seniority payments;

(b) maternity leave, paternity leave, parental leave , shared parental leave, parental bereavement leave or adoption leave payments;

(d) reimbursement of the salary of a vocational trainee;

(e) reimbursement of the national insurance contributions of a vocational trainee;

(f) reimbursement of non-domestic rates; then multiplied by a percentage to be determined by the Department.

(4) Income which accrues to a dental practitioner that is derived from the following payments under GDS arrangements is practitioner income for the purposes of this paragraph (that is, it is pensionable earnings, notwithstanding that they are not included in the calculation of the pensionable earnings ceiling described in sub-paragraph (3) for a particular GDS service)—

(a) monthly seniority payments;

(b) maternity leave, paternity leave, parental leave , shared parental leave, parental bereavement leave or adoption leave payments;

(5) The following payments under a GDS arrangement are not to be considered practitioner income for the purposes of this regulation—

(a) reimbursement of the salary of a vocational trainee;

(b) reimbursement of the national insurance contributions of a vocational trainee;

(6) Sub-paragraph (7) applies if M is in concurrent employment in any of the following capacities—

(a) by being employed or engaged as mentioned in any of groups A to D in regulation 27(1);

(b) with a district council or university;

(d) in any other employment that the Department in any particular case allows.

(7) Practitioner income does not include any amounts for which M is required to account to the employer as a term or condition of the employment.

Allocation of practice income

4

(1) Sub-paragraph (2) applies if a member—

(a) is a medical practitioner or a non-GP provider; and

(b) is in partnership with one or more medical practitioners.

(2) The pensionable earnings of each partner in the partnership are calculated—

(a) by aggregating the pensionable earnings of each partner; and

(b) by dividing the total equally by the number of partners.

(3) Sub-paragraph (2)(a) includes an amount that would constitute pensionable earnings of a partner who is not a member of this scheme.

(4) If the partners do not share equally in the partnership profits, they may elect that each partner's pensionable earnings must correspond to each partner's share of the partnership profits.

Partners' HSC employment earnings

5

(1) This paragraph applies if a medical practitioner (M) practising in a partnership also has earnings in respect of HSC employment other than as a partner in the partnership (“HSC earnings”).

(2) The partners may elect that—

(a) M's pensionable earnings, as determined in accordance with paragraph 4, must be reduced by the amount of M's HSC earnings; and

(b) the pensionable earnings of each of them (including M) are increased in proportion to their respective share of the partnership profits.

Paragraph 4 and 5 election and calculation

6

(1) This paragraph applies to an election as mentioned in paragraph 4(4) or 5(2).

(2) The partners must exercise the election by giving notice in writing to the Department in accordance with sub-paragraph (3).

(3) A notice under this sub-paragraph must—

(a) be signed by all of the partners;

(b) state as a fraction each partner's share in the partnership profits.

(4) A notice relating to an election under paragraph 5(2) must also in respect of every partner who is in HSC employment —

(a) state the name of the employing authority;

(b) state the pensionable earnings received in respect of the employment;

(c) include an undertaking to give the Department notice in writing at the end of each scheme year of the pensionable earnings received in respect of the employment in the scheme year.

(5) A notice under this paragraph takes effect—

(a) on the date agreed between the practitioners and the Department , or

(b) failing such agreement, on the date specified by the Department.

(6) A notice under this paragraph—

(a) may be cancelled or amended by a subsequent such notice;

(b) continues in effect until cancelled or, if earlier, there is a change in the partnership.

(7) Calculations for the purposes of paragraphs 4(2) and 5(2) must be carried out by the Department .

Locum practitioner

7

(1) This paragraph applies if a member is a locum medical practitioner.

(2) The member's practitioner income is—

(a) all fees and other payments made to the member in respect of the provision of locum services (excluding payments made to cover expenses or for overtime), minus

(b) such expenses as are deductible in accordance with guidance laid down by the Department.

(3) The provision of locum services is any of the following performed by a practitioner engaged by an employing authority under a contract for services—

(a) to deputise for a registered medical practitioner, or

(b) to temporarily assist in the provision of such services.

SCHEDULE 9 — Determination of pensionable earnings: setting contribution rates

Introduction

1

For the purposes of this Schedule—

(a) “previous scheme year” means the scheme year immediately preceding the scheme year in respect of which contributions are payable in accordance with this scheme (“the current scheme year”); ...

(b) subject to sub-paragraph (c), if a member holds two or more pensionable employments at the same time with different employing authorities —

(i) the determinations referred to in paragraphs 2 to 4 apply to each such employment separately; and

(ii) each such employment is treated separately for the purpose of paying contributions ; and

(i) the determinations referred to in paragraphs 2 to 4 apply to the aggregate of pensionable earnings for all such employments with that employing authority; and

(ii) all such employments with that employing authority are treated together for the purpose of paying contributions.

Continuous employment spanning two scheme years

2

(1) This paragraph applies for the purposes of determining the relevant contribution rate for the current scheme year for a member (M)—

(a) who is in pensionable employment with the same employing authority on both—

(i) the last day of the previous scheme year; and

(ii) the first day of the current scheme year; and

(b) falls within any of the cases in sub-paragraph (2).

(2) Where M is within Column 1 of one of the following Cases, M must pay contributions during the current scheme year at the rate specified in Column 2 of the table in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the amount determined as mentioned in the Column 2 relating to that Case.

Column 1	Column 2
CASE 1
M—(a) was in pensionable employment with an employing authority throughout the previous scheme year; and(b) paid contributions in respect of that employment at the same percentage rate throughout that year.	The amount of M’s pensionable earnings received during the previous scheme year.
CASE 2
M—(a) was in pensionable employment with an employing authority throughout the previous scheme year; and(b) did not pay contributions in respect of that employment at the same percentage rate throughout that year.	The amount of M’s pensionable earningsdetermined by the formula—$RPENDPE×365$where—RPE is the pensionable earnings received in respect of M’s employment for the period—(i) starting on the date M’s contribution rate last changed in the previous scheme year; and(ii) ending on the last day of that year; andNDPE is the number of days of pensionable employment with the employing authority for the period—(i) starting on the date M’s contribution rate last changed in that year; and(ii) ending on the last day of that year.
CASE 3
M—(a) started pensionable employment with an employing authority during the previous scheme year; and(b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M’s pensionable earningsdetermined by the formula—$RPENDPE×365$where—RPE is the pensionable earnings received in respect of M’s employment for the period—(i) starting on the date M started that employment in the previous scheme year; and(ii) ending on the last day of that year; andNDPE is the number of days of pensionable employment with the authority for the period—(i) starting on the date M started that employment in that year; and(ii) ending on the last day of that year.
CASE 4
M—(a) started pensionable employment with an employing authority during the previous scheme year; and(b) did not pay contributions at the same percentage rate from the date the employment started to the last day of that year.	The amount of M’s pensionable earningsdetermined by the formula—$RPENDPE×365$where—RPE is the pensionable earnings received in respect of M’s employment for the period—(i) starting on the date M’s contribution rate last changed in the previous scheme year; and(ii) ending on the last day of that year; andNDPE is the number of days of pensionable employment with the authority for the period—(i) starting on the date M’s contribution rate last changed in that year; and(ii) ending on the last day of that year.
CASE 5
M—(a) was in pensionable employment on a part-time basis with an employing authority throughout the previous scheme year and during that year M’s annual rate of pensionable earnings in respect of that employment changed; and(b) paid contributions in respect of that period at the same percentage rate throughout the year.	The amount of M’s pensionable earningsdetermined by the formula—$RPENDPE×365$where—RPE is the pensionable earnings received in respect of M’s employment for the period—(i) starting on the date M’s annual rate of pensionable earnings last changed in the previous scheme year; and(ii) ending on the last day of that year; andNDPE is the number of days of pensionable employment with the employing authority for the period—(i) starting on the date M’s annual rate of pensionable earnings last changed in that year; and(ii) ending on the last day of that year.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) A member is regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer, but did not make contributions to this scheme.

(6) For the purposes of calculating the member's pensionable earnings—

(a) contributions for any period referred to in sub-paragraph (2) are deemed to have been paid;

(b) amounts equal to reduced pensionable earnings that the member is treated as having received during an absence from work (see regulation 28) is included.

(7) The amount of pensionable earnings determined in accordance with this paragraph must be rounded down to the nearest whole pound.

Change to employment or rate of pensionable earnings or allowances

3

(1) If, at any time during the current scheme year, a member starts a new employment, the member must pay contributions in respect of the employment at the rate specified in column 2 of the table in paragraph (3A) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the member's pensionable earnings determined in accordance with sub-paragraph (5).

(2) If at any time during the current scheme year, a change is made to a member's annual rate of pensionable earnings or pensionable allowances in respect of an existing employment, the member must pay contributions—

(a) from the first day of the next pay period immediately following the pay period in which the change is made at the rate specified in column 2 of the table in paragraph (3A) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the member's pensionable earnings determined in accordance with sub-paragraph (5); and

(b) as if the member's employment had started on that date.

(3) Sub-paragraph (2) does not apply to a change made to a member's annual rate of pensionable allowances in respect of an existing employment that is determined by the member's employer to have been made in respect of—

(a) unplanned changes to the member's duties, or

(b) changes to the member's duties that are unlikely to last for more than 12 months.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Where sub-paragraph (1) or (2) applies the scheme manager must determine the member’s pensionable earnings by applying the formula—

$$EPENDPE×365$where, for the purposes of this sub-paragraph—EPE is the pensionable earnings that the member’s employing authority estimates will be payable to the member from the date the employment mentioned in that sub-paragraph starts to the end of the current scheme year (including amounts equal to reduced pensionable earnings that the member is treated as having received during an absence from work (see regulation 28)) ; andNDPE is the number of days of pensionable employment from the date the employment starts to the end of that year.$

(6) Sub-paragraph (7) applies if—

(a) sub-paragraph (1) applies to a member; and

(b) at the time the member becomes an active member in an employment falling within group A, B, or C in regulation 27(1), it is apparent that the member's pensionable earnings in the employment includes a variable amount.

(7) The variable amount mentioned in sub-paragraph (6) is to be taken as such amount as the employing authority considers appropriate for the current scheme year.

Small payments: changed circumstances

4

(1) This regulation applies if a payment not exceeding £150 is made to a member in respect of work undertaken by the member—

(a) during a earlier scheme year, or

(b) during a period before the percentage rate at which contributions are due from the member changed by virtue of paragraph 3, or

(c) in part during the scheme year referred to in paragraph (a) and in part during the scheme year to which paragraph (b) applies.

(2) If the member is in pensionable employment with the employing authority making the payment on the day it is made, for all purposes of this scheme—

(a) the payment must be made to the member as if it has been made in respect of work undertaken in the current scheme year; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the payment is made.

(3) If the member is not in pensionable employment with the employing authority making the payment on the day it is made, for all purposes of this scheme—

(a) the payment must be treated as if it has been made to the member in respect of work undertaken in the scheme year in which the members pensionable employment with the employing authority ceased; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the employment ceased.

Payments for unsocial hours

5

(1) This regulation applies if, during the current scheme year—

(a) a payment is made to a member that is determined by the member's employing authority to have been in respect of work done during unsocial hours; and

(b) the payment is made in respect of work done by the member during a period falling within the 2 calendar months immediately preceding the calendar month in which the payment is made.

(2) If, on the day the payment is made, the member is in pensionable employment with the employing authority which made the payment, for all purposes of this scheme—

(a) the payment must be treated as if it has been made to the member in respect of work undertaken by the member in the current scheme year; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the payment is made.

(3) If, on the day the payment is made, the member is not in pensionable employment with the employing authority which made the payment, for all purposes of this scheme—

(a) the payment must be treated as if it has been made to the member in respect of work undertaken by the member in the current scheme year; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the member's pensionable employment with the authority ceased as determined in accordance with this Schedule.

SCHEDULE 10 — Practitioner Contribution Payments

PART 1 — Accounts

Medical practitioners and non-GP providers

1

(1) This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

(a) a medical practitioner, or

(b) a non-GP provider.

(2) In respect of each scheme year M must provide the Department with a certificate of M's pensionable earnings based on—

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which M is a member; and

(b) the return that M has made to Her Majesty's Revenue and Customs (HMRC) in respect of M's earnings for the year.

(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.

(4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC.

Medical practitioners not members of a practice

2

(1) This paragraph applies to a member (M) who—

(a) belongs to any of groups A to C in regulation 27(1) in relation to the provision of services, or

(b) is a locum practitioner.

(2) In respect of each scheme year, M must provide the Department with a certificate of M's pensionable earnings based on—

(a) the payments M receives from employing authorities for practitioner services; and

(b) the return that M has made to HMRC in respect of M's earnings for the year.

(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.

(4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC.

Dentists

3

(1) As regards a dental practitioner, in respect of each scheme year, the member shall provide the Department with a certificate of their pensionable earnings based on their pensionable earnings as a dental practitioner from all dental practitioner sources, no later than 6 months after the end of that scheme year.

Information to be provided to scheme manager

4

(1) In respect of each scheme year, each employing authority must provide the scheme manager and the Department with a statement of estimated pensionable earnings in respect of—

(a) a non-GP provider that is a GMS practice or an APMS contractor who assists in the provision of health and personal social services provided by that GMS practice or APMS contractor;

(b) a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(d) dental practitioner who performs services under GDS arrangements, or

(e) a dental practitioner employed or engaged to perform services under GDS arrangements.

(2) In respect of each scheme year, each employing authority must, in respect of medical or dental practitioners employed or engaged, provide the scheme manager with an end-of-year statement of—

(a) pensionable earnings;

(b) contributions to this scheme made under regulation 31 (contributions: practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;

(d) pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).

(3) The Scheme manager and Department must be provided with—

(a) the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;

(b) the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.

(4) The Department must, before the end of the period of 13 months after the end of a scheme year, forward to the Scheme manager in respect of the scheme year a copy of the records the Department maintains in respect of—

(a) all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and

(b) their pensionable earnings.

(5) If an employing authority or GDS provider does not provide the statement referred to in sub-paragraph (1) in accordance with sub-paragraph (3)(a), the member contributions in respect of the members of that employing authority or contractor referred to in sub-paragraph (1)(a) to (e), will be payable at the maximum contribution percentage rate specified in column 2 of the relevant table in paragraph (9) of regulation 31 based on estimated pensionable pay as determined by the Department.

Failure of member to comply with this Schedule

5

(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraphs 1 to 3 applies to the member, the member's pensionable earnings for the scheme year are zero. This is subject to sub-paragraphs (2) and (3).

(2) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of the member's pensionable earnings for that year, the scheme manager may treat that figure as the amount of the member's pensionable earnings for the year where—

(a) the member has failed to comply with the requirements of whichever of paragraphs 1, 2 or 3 applies to the member, and

(b) a benefit in respect of the member's service as a practitioner or non-GP provider is payable to, or in respect of the member, under these Regulations.

(3) If, in respect of a scheme year, a practitioner or non-GP provider (the member)—

(a) dies without complying with the requirements of whichever of paragraphs 1, 2 or 3 applies to the member, or

(b) is, in the opinion of the scheme manager, unable to look after the member's own affairs by reason of illness or lack of capacity,

the scheme manager may require the member's personal representatives or person (or persons) duly authorised to act on the member's behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (4).

(4) The period is—

(a) that referred to in whichever of paragraph 1, 2 or 3 was or is applicable to the member; or

(b) such other period as the scheme manager permits.

(5) A person lacks capacity in relation to a matter if at the material time he is unable to make a decision for himself in relation to the matter because of impairment or a disturbance in the functioning of the mind or brain, whether permanent or temporary.

Certificates, notices and statements

6

The certificates, notices and statements referred to in this Schedule—

(a) must be in such form as the scheme manager from time to time requires;

(b) may be provided to the scheme manager in such manner as the scheme manager from time to time permits.

PART 2 — Payment arrangements

Medical practitioners and non-GP providers

7

(1) Where a medical practitioner or a non-GP provider (the member) is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, the authority must—

(a) deduct contributions payable under regulation 30 or 31 (as the case may be) from any pensionable earnings it pays to the member, and

(b) where the employing authority is not the Department , pay those contributions to the Department .

(2) Subject to sub-paragraph (7), where a medical practitioner or a non-GP provider is—

(a) an employing authority which is a GMS practice or an APMS contractor; or

(b) a shareholder or partner in such an employing authority,

the employing authority must pay contributions under regulation 32 to the Department .

(3) Where a medical practitioner or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (2)—

(a) in the case of a medical practitioner, each such employing authority must pay contributions under regulation 32 on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner's or non-GP provider's share of the partnership profits, to the Department ;

(b) in the case of a non-GP provider, the employing authority to which regulation 27(3)(b) applies must pay contributions under regulation 32 on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider's share of the partnership profits, to the Department .

(4) Where sub-paragraph (1) applies (but sub-paragraph (2) does not) and the employing authority referred to in sub-paragraph (1)—

(a) is not the Department , the authority must pay contributions under regulation 32 to the Department ;

(b) is the Department , the Department must pay contributions under regulation 32 to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(5) Where a practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority must—

(a) deduct contributions under regulation 31 from any pensionable earnings it pays to the practitioner; and

(b) in the case of a medical practitioner who belongs to any of groups A tor B in regulation 27(1), where it is not also the Department , pay those contributions to the Department .

(6) Where sub-paragraph (5) applies, if the employing authority—

(a) is not the Department , the authority must pay contributions under regulation 32 to the Department ;

(b) is the Department , the Department must pay contributions under regulation 32 or deducted under regulation 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(7) A locum practitioner must pay contributions under regulation 31 to the Department .

(8) Where contributions are payable by a locum practitioner under sub-paragraph (7) in respect of pensionable locum work carried out for an employing authority which is—

(a) the Department ;

(b) a GMS Practice; or

the Department shall pay contributions payable under regulation 32 in respect of such a practitioner.

(9) Sub-paragraph (10) applies where, as regards a medical practitioner, an employing authority—

(a) is not the Department , it is a function of the employing authority to provide the Department with a record of any—

(i) pensionable earnings paid by it to a practitioner;

(ii) contributions deducted by it in accordance with sub-paragraph (1) or (5),

not later than the 7th day of the month following the month in which the earnings were paid;

(b) is the Department that has deducted contributions in accordance with sub-paragraph (1) or (5) and is liable to pay contributions under regulation 32 in respect of any pensionable earnings it pays to a practitioner.

(10) It is a function of the Department to maintain a record of—

(a) the matters referred to in sub-paragraph (9)(a)(i) and (ii);

(b) contributions paid to it by a medical practitioner; and

(11) It is a function of the Department to pay the contributions—

(a) paid to it by a medical practitioner or locum practitioner;

(b) paid to it by another employing authority; and

in accordance with the provisions of this paragraph, to the scheme manager not later than the 19th day of the month following the month in which the earnings were paid.

Dentists

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