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The National Health Service Pension Scheme (Scotland) Regulations 2015

Type Scottish-Statutory-Instrument

Publication 2015-03-02

Last updated 2025-10-31

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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(1) Subject to sub-paragraph (2A), 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

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 (in respect of the NHS Pension Scheme (Scotland) 2015) made by the Treasury 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 28(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;

(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;

(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;

(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(4)), 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 partial retirement percentage (see regulation 83(3));

(c) if M is also 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 partial retirement 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); and

(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 ceases to be payable

25

(1) This paragraph applies if—

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

(b) the partial retirement pension is abated to zero 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 Act.

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 relevant 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 relevant year and the index adjustment for that opening balance; and

(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

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, a Section 17C Agreement provider, an HBPMS contractor or an OOH provider; oradvisory work commissioned by and undertaken on behalf of such an authority, if 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, a Section 17C Agreement provider, an HBPMS contractor or an OOH provider under or as a result of an arrangement between—the scheme manager or a Health Board; anda local authority,under section 15(2) (supply of goods and services to local authorities, etc.) of the 1978 Act,under which the scheme manager or the Health Board is responsible for providing services for purposes related to the provision of health care;

“commissioned services” means services provided under a contract between—a GP performer, a GMS practice, a Section 17C Agreement provider, an HBPMS contractor or an OOH provider; andeither—a Special Health Board, which relates to the provision of health care; orthe scheme manager or a Health Board under section 16(1)(l) of the 1978 Act, which is for the purposes of the health service.

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 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

In respect of a general dental practitioner, M's income includes all fees and allowances as approved by the Scottish Ministers less—

(a) the salary as agreed by the Scottish Ministers of any assistant dental practitioner in the general dental practitioner's employment; and

(b) any payment to cover the cost of practice expenses.

(2) In the case of an assistant dental practitioner, M's earnings are the salary as agreed by the Scottish Ministers.

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' NHS employment earnings

5

(1) This paragraph applies if a medical practitioner (M) practising in a partnership also has earnings in respect of NHS employment other than as a partner in the partnership (NHS 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 NHS 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 their contracting Health Board (or someone appointed to act on its behalf) 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; and

(4) A notice relating to an election under paragraph 5(2) must also in respect of every partner who is in NHS 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 contracting Health Board (or someone appointed to act on its behalf) 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 partners and the contracting Health Board (or someone appointed to act on its behalf); or

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

(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 contracting Health Board (or someone appointed to act on its behalf).

Locum practitioner

7

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

SCHEDULE 9 — Determination of pensionable earnings: setting contribution rates

Introduction

1

(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 the first column of one of the following Cases, M must pay contributions during the current scheme year at the rate specified in column 2 of the applicable 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 second column relating to that Case.

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 Table 3 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 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 Table 3 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 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—

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

(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 an earlier scheme year,

(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 two 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 each relevant Health Board (or someone appointed to act on its behalf) 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 in relation to the provision of services is a locum practitioner but not a principal practitioner.

(2) M must provide each relevant Health Board (or someone appointed to act on its behalf) with a monthly certificate of M's pensionable earnings based on the payments M receives from employing authorities for practitioner services less deductions authorised by the Scottish Ministers.

(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.

Information to be provided to scheme manager

3

(1) In respect of each scheme year, each employing authority and contractor must provide the scheme manager or someone acting on the scheme manager's behalf with a statement of estimated pensionable earnings in respect of—

(a) a non-GP provider that is a GMS practice or Section 17C Agreement provider or an HBPMS contractor who assists in the provision of NHS services provided by that GMS practice, Section 17C Agreement provider or HBPMS contractor;

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

(2) In respect of each scheme year, each employing authority (or someone appointed to act on its behalf) must, in respect of medical practitioners employed or engaged by the practice or contractor, provide the scheme manager with an end-of-year statement of—

(a) pensionable earnings;

(b) contributions to this scheme made under regulation 31 (contributions by 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 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) A contracting Health Board (or someone appointed to act on its behalf) 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 Board 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.

Failure of member to comply with this Schedule

4

(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraph 1 or 2 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 paragraph 1 or 2 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 paragraph 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 executors or a 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 or 2 was or is applicable to the member; or

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

Certificates, notices and statements

5

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

6

(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 it is not also the contracting Health Board, pay those contributions to that Board (or someone appointed to act on its behalf).

(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, a Section 17C Agreement provider or an HBPMS contractor; or

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

the employing authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf).

(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 share of the partnership profits, to the contracting Health Board (or someone appointed to act on its behalf);

(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 contracting Health Board (or someone appointed to act on its behalf).

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

(a) not the contracting Health Board, the authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf);

(b) the contracting Health Board, that Board (or someone appointed to act on its behalf) must pay contributions under regulation 32 to the scheme manager in respect of any pensionable earnings it pays to the scheme manager.

(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 group A or B in regulation 27(1), where it is not also the contracting Health Board, pay those contributions to that Board (or someone acting on its behalf).

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

(a) is not the contracting Health Board, the authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf);

(b) is the contracting Health Board, the contracting Health Board (or someone appointed to act on its behalf) must pay contributions under regulations 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(7) A locum practitioner who is also a principal practitioner must pay contributions under regulation 31 to the contracting Health Board (or someone appointed to act on its behalf).

(8) If contributions are payable by a locum practitioner under sub-paragraph (7) in respect of pensionable locum work carried out for an employing authority, the authority must pay contributions under regulation 32 in respect of that work—

(a) to the contracting Health Board (or someone appointed to act on its behalf); or

(b) to the scheme manager

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

(a) is not the contracting Health Board and it is a function of the employing authority to provide the contracting Health Board (or someone appointed to act on its behalf) 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 contracting Health Board 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 contracting Health Board (or someone appointed to act on its behalf) 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 contracting Health Board (or someone appointed to act on its behalf) 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

7

(1) A general dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to an agreement to provide general dental services to the Health Board with which the practitioner has that agreement (or someone appointed to act on its behalf).

(2) The dental contractor which is the employing authority must pay under regulation 32 the contributions, in respect of all dental practitioners employed by that contractor, that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1) to the Health Board with which it has an agreement to provide general dental services (or someone appointed to act on its behalf).

Payment of contributions to the contracting Health Board (or someone who is acting on its behalf)

8

Contributions which are required to be paid to the contracting Health Board (or someone appointed to act on its behalf) in accordance with this Schedule must be paid not later than the 7th day of the month following the month in which the earnings were paid.

Recovery of unpaid contributions

9

(1) Sub-paragraph (2) applies where, despite this Schedule—

(a) a practitioner, locum practitioner or non-GP provider has failed to pay contributions under regulation 30 or 31;

(b) a practitioner or non-GP provider has failed to pay contributions under regulation 32; or

(2) The scheme manager may recover the amount of any unpaid contributions—

(a) where an employing authority has ceased to exist and paragraph (a) of sub-paragraph (1) applies, by adding the amount of those unpaid contributions to the amount of contributions under regulation 30 or 31 the practitioner or non-GP provider in question is due to pay to the contracting Health Board (or someone appointed to act on its behalf); or

(b) by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: such a deduction must be to the member's advantage and is subject to the member's consent.

(3) If sub-paragraph (2)(a) applies, the practitioner or non-GP provider must record the amount of the unpaid contributions in a certificate referred to in Part 1 of this Schedule.

(4) This paragraph does not affect any other method of recovery the scheme manager may have.

SCHEDULE 11 — Calculation of pension

PART 1 — Age retirement pension

Annual rate of age retirement pension

1

(1) The annual rate of age retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in the M's pensioner member's account;

(b) subtracting the conversion amount (if any) specified in that account in relation to that amount;

(d) adding the amount of full retirement additional pension (if any) specified in that account;

(e) subtracting the conversion amount (if any) specified in that account in relation to that amount; and

(f) subtracting the allocation amount (if any) specified in that account in relation to that amount.

(2) In calculating the pension under this paragraph the scheme manager must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

Late payment of pension with actuarial increase

2

(1) The late payment actuarial increase must be calculated in relation to so much of the amount of pension to which the member would otherwise be entitled under paragraph 1(1)(a) and (d) as is attributable to—

(a) all of the member's pensionable service; and

(b) any contributions paid under regulation 59.

(2) The amount of late payment actuarial increase must be calculated in accordance with guidance and tables provided by the scheme actuary to the scheme manager for the purposes of this regulation.

(3) In preparing that guidance and those tables the scheme actuary must use such factors as the scheme actuary considers appropriate having regard, in particular, to—

(a) the period after reaching normal pension age before the member becomes entitled to payment of the pension; and

(b) the life expectancy of the member.

(4) In calculating the amount of actuarial increase under sub-paragraph (2), the scheme manager must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

PART 2 — Conversion of part of pension into lump sum

Conversion of part of pension

3

(1) Subject to sub-paragraphs (2) and (3), an application under regulation 76 must—

(a) be in writing in such form as the scheme manager may require;

(b) be made—

(i) when the member applies under paragraph 4 of Schedule 3 for payment of the pension; or

(ii) before such later time as the scheme manager specifies in writing; and

(i) the amount of the lump sum which the member wishes to receive (which must be a multiple of £12); or

(ii) the conversion amount (which must be a whole number of pounds and a multiple of 12).

(2) If the pension is an ill-health pension under regulation 89, an application under regulation 76 must be made—

(a) at the time of claiming that ill-health pension; or

(b) before such later time as the scheme manager specifies in writing.

(3) If the pension is an ill-health pension at Upper Tier paid in substitution for an ill-health pension at Lower Tier by virtue of regulation 92(5) an application under regulation 76—

(a) may only be made in relation to the difference between those pensions; and

(b) must be made—

(i) at the time the member become aware of the determination under regulation 92(5); or

(ii) before such later time as the scheme manager specifies in writing.

(4) A member must not exchange pension for a lump sum under regulation 76 to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 (pension schemes etc) of the 2004 Act (see section 241 of that Act).

Member declaration

4

(1) The scheme manager must not pay a member a lump sum under regulation 77 unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to the 2004 Act would not apply.

(2) The declaration must be—

(a) signed by the member;

(b) in a form specified by the scheme manager; and

Protection of guaranteed minimum pension

5

If the member has a guaranteed minimum under section 14 of the 1993 Act in relation to the whole or part of a pension, regulation 76 only applies to so much of the pension as exceeds that guaranteed minimum, multiplied by such factor as is indicated for a person of the member's description in tables provided to the scheme manager by the scheme actuary.

PART 3 — Early retirement pension

Calculation of amount of early pension

6

(1) The annual rate of early retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

(b) applying the actuarial adjustment (if any) specified in that account in relation to that amount;

(d) subtracting the allocation amount (if any) specified in that account in relation to that amount;

(e) adding the amount of full retirement additional pension (if any) specified in that account;

(f) applying the actuarial adjustment (if any) specified in that account in relation to that amount; and

(g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

(2) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

PART 4 — Premature retirement pension

Calculation of amount of premature retirement pension

7

(1) The annual rate of premature retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

(b) applying the actuarial reduction (if any) specified in that account in relation to that amount;

(d) subtracting the allocation amount (if any) specified in that account in relation to that account;

(e) adding the amount of full retirement additional pension (if any) specified in that account;

(f) applying the actuarial reduction (if any) specified in that account in relation to that amount; and

(g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

(2) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

SCHEDULE 12 — Lump sum on death

Interpretation

1

In this Schedule, the words and expressions listed in column 1 of the table have the meaning given by the corresponding entry in column 2.

Death of active member

2

(1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of an active member before the member reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to the higher of—

(a) twice the member's relevant earnings; or

(b) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

(3) Re-valued pensionable earnings must be construed in accordance with paragraph 7(3).

Death of deferred member

3

(1) A lump sum on death is payable under this paragraph in respect of the death of a deferred member who is not also an active member before the member reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the member's deferred annual pension.

Death of pensioner member

4

(1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of a pensioner member (P).

(2) The amount of the lump sum on death payable is equal to the lesser of—

(a) five times the annual rate of pension (excluding any element in respect of additional pension), less the amount of the pension payments already made to the member; and

(b) the amount that would have been payable under paragraph 2 had the member died on the member's last day of pensionable service, less any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 76.

(3) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(a) the reference to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of recent leaver

5

(1) A lump sum on death is payable under this paragraph in respect of the death of a recent leaver before the person reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the deferred annual pension to which the recent leaver would have been entitled had that pension been calculated by reference to the pensionable service the recent leaver was entitled to count in the employment that has ceased.

Death of re-employed pensioner

6

(1) A lump sum on death is payable under this paragraph in respect of the death of a re-employed pensioner (P).

(2) The lump sum is an amount equal to the sum of—

(a) five times the annual rate of the relevant pension; and

(b) the amount found by virtue of paragraph 4(2) in respect of each pension which P has been entitled for less than 5 years.

(3) The relevant pension is—

(a) if P dies before reaching normal pension age, an Upper Tier IHP (within the meaning of regulation 89);

(b) if P dies on or after reaching normal pension age, a pension to which P would have been entitled under regulation 72 at the date of death.

(4) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(b), the reference in paragraph 4(2) to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of a partial retirement pensioner

7

(1) A lump sum on death is payable under this paragraph in respect of the death of a partial retirement pensioner.

(2) The amount of the lump sum on death payable is equal to the sum of—

(a) the appropriate fraction of an amount that is the better of—

(i) twice the member's relevant earnings; and

(ii) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings; and

(b) the lesser of—

(i) the total of the amounts found by virtue of paragraph 4(2)(a) for each pension drawn down under regulation 83; and

(ii) the appropriate fraction of an amount that is the better of—

(aa) twice the member's re-valued pensionable earnings for the period of 12 months ending on the date on which the member last exercised the option under regulation 83; and

(bb) twice the re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings,

less any lump sum paid to the member in exchange for pension under regulation 76 as a result of the member exercising the option under regulation 83.

(3) In this paragraph—

“appropriate fraction” means—DPSTDPSwhere—DPS is, where the member continues in pensionable service as an active member on the election day (or the last such election day if the option has been exercised more than once), the total number of days of pensionable service which do not relate to the specified percentage of pension at the election day, andTDPS is the aggregate of DPS and the total number of days of pensionable service (at the election day or the last such election day if the option has been exercised more than once) which relate to the specified percentage of pension payable;

“election day” has the meaning given in regulation 83;

“re-valued pensionable earnings” means, in relation to a scheme year, an amount equal to the actual pensionable earnings for the year increased by the same amount as that by which an annual pension equal to that amount would have been increased for the first time under the Pensions (Increase) Act 1971 at the relevant day if—the pension was eligible to be so increased;the beginning date for the pension was the first day of the following scheme year; andthe relevant day was the member’s last day of pensionable service.

Death of pension credit member

8

(1) A lump sum on death is payable under this paragraph in respect of the death of a pension credit member.

(2) Paragraph (1) does not apply if—

(a) the pension credit member dies after benefits attributable to the pension credit have become payable; and

(b) the death occurs more than five years after the member's pension becomes payable.

(3) If the pension credit member dies before benefits derived from the credit have become payable, the amount of the lump sum is equal to 2.025 times the amount of the annual pension to which the pension credit member would have been entitled under regulation 75 if the member had reached whichever is the later of 65 or state pension age on the date of death.

(4) If the pension credit member dies after a pension under regulation 75 has become payable, the amount of the lump sum is equal to the lesser of amount A and amount B minus any lump sum paid to the pension credit member when the pension came into payment as a result of the member exercising the option under regulation 76.

(5) For the purposes of sub-paragraph (4)—

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