Chwilio Deddfwriaeth

The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014

Changes over time for: PART 9

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PART 9N.I.Contributions

Rate of member contributionsN.I.

134.—(1) An active member of this scheme must pay contributions to this scheme (“member contributions”) on the member’s pensionable earnings for each pay period at a rate determined under this regulation (“member contributions rate”).

(2) The member contributions rate which applies to a member’s pensionable earnings is the rate which applies when the member’s pensionable earnings are paid.

(3) For the purposes of paragraph (2),

[F1(a)] assumed pay for any pay period is treated as having been paid when pensionable earnings for that period would have been paid had the circumstances in regulation 27(3) which apply to the member not applied; and

[F2(b)] payment of the money value of any benefit in kind which forms part of a member’s pensionable earnings is treated as having been made at a time or apportioned across a period of time as determined by the scheme manager.

[F3(4) In this regulation—

(a)for the purpose of calculating the rate of member contributions, pensionable earnings are determined in relation to each pay period and are the sum of;

(i)the member’s basic amount of pensionable salary; and

(ii)the member’s permanent pensionable allowances; and

(iii)the member’s fluctuating pensionable earnings;

(b)the member contributions rate during scheme year 1st April 2019 to 31st March 2020 is the relevant percentage rate set out in the table in this regulation, which applies to a member’s annualised rate of pensionable earnings calculated in relation to each payment of a member’s pensionable earnings;

(c)for the purpose of this regulation, the total pensionable earnings in relation to a payment excludes any arrears or retrospective element when determining the member’s annualised rate of pensionable earnings;

(d)the Department must, having considered the advice of the scheme actuary, determine the pensionable earnings bands and contribution percentage rates in the table set out in this regulation in respect of each subsequent scheme year.]

(5) Where the member’s pensionable earnings for a scheme year are payable to the member in 12 instalments, the member’s annualised rate of pensionable earnings is calculated as follows, rounded down to the nearest whole pound—

where P is the amount of a payment of the member’s pensionable earnings.

(6) Where the member’s pensionable earnings for a scheme year are payable otherwise than in 12 instalments, the member’s annualised rate of pensionable earnings is calculated as follows, rounded down to the nearest whole pound—

where—

P is the amount of a payment of the member’s pensionable earnings; and

N is the number of days in the applicable payment period.

(7) For the purposes of paragraph (6) the applicable payment period is—

(a)if it is the member’s first payment of pensionable earnings in relation to a continuous period of pensionable service in a scheme employment, the number of days in the period beginning on the day the member commenced the period of pensionable service in the scheme employment and ending on the day before the day that this payment was made; or

(b)in any other case, the period beginning on the day the previous payment of the member’s pensionable earnings was made and ending on the day before the day that this payment was made.

(8) If the scheme year in which the payment of pensionable earnings is made includes 29th February, paragraph (6) has effect with the substitution for “365” of “366”.

[F4Scheme Year 1stApril 2019 to 31st March 2020

Annualised rate of pensionable earningsMember contributions rate
Transition members from Section II of the PCSPS(NI)Other transition members and non-transition members
Up to but not including £15,0014.6%4.6%
£15,001 to but not including £23,5014.6%4.6%
£23,501 to but not including £54,5015.45%5.45%
£54,501 to but not including £150,0017.35%7.35%
£150,001 and above8.05%8.05%]

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Amount of pensionable earningsN.I.

135.—(1) For the purpose of regulation 134, the amount of a member’s pensionable earnings for any pay period is determined in accordance with this regulation.

(2) Unless paragraph (3) or (4) applies, the amount of the member’s pensionable earnings during any period of assumed pay is equal to the member’s assumed pay.

(3) For any period of assumed pay under regulation 27(3)(a), the amount of the member’s pensionable earnings is equal to the member’s reduced pay while on sick leave.

(4) For any period of assumed pay under regulation 27(3)(b) or (c), the amount of the member’s pensionable earnings is the amount of contractual remuneration or statutory pay actually paid to or for the member in respect of the period of adoption leave, maternity leave, parental leave, paternity leave or [F6shared parental] leave.

Textual Amendments

Commencement Information

I2Reg. 135 in operation at 1.4.2015, see reg. 1(3)

Payment of [F7member] contributionsN.I.

136.—(1) Member contributions are to be deducted by the member’s employer from the member’s pensionable earnings in each pay period.

(2) A member’s employer—

(a)may make contributions on the member’s behalf in circumstances determined by the scheme manager; and

(b)unless paragraph (3)(b) applies, must do so for any period of assumed pay under regulation 27(3)(e) (unpaid leave).

(3) A member is not required to pay member contributions—

(a)while the member is on unpaid adoption leave, maternity leave, parental leave, paternity leave or [F8shared parental] leave; or

(b)with the employer’s approval, while the member is on unpaid leave.

Textual Amendments

Commencement Information

I3Reg. 136 in operation at 1.4.2015, see reg. 1(3)

Employers’ contributionsN.I.

137.—(1) Each employer of an active member of this scheme must pay contributions to this scheme in respect of the member at the rate and at the intervals the scheme manager may for the time being determine after consultation with the scheme actuary (“employers’ contributions”).

(2) Each employer of an active member of this scheme must in addition pay to this scheme—

(a)annual administration charges; and

(b)any other administrative charges,

at such intervals and at such rates as the scheme manager may from time to time determine which must, where the employer is the employer of a Fair Deal eligible person, be as provided for in the Admission Agreement.

(3) Where the Admission Agreement provides for an employer of a Fair Deal eligible person to pay additional payments or charges to this scheme, that employer must make such additional payments or charges as required by the Admission Agreement.

Commencement Information

I4Reg. 137 in operation at 1.4.2015, see reg. 1(3)

Deduction of payments for extra pension under Schedule 1N.I.

138.  Schedule 1 has effect for the purpose of enabling deductions of payments for—

(a)added pension; and

(b)an effective pension age.

Commencement Information

I5Reg. 138 in operation at 18.12.2014, see reg. 1(2)

Refund of all member contributions and payments for extra pension made by the memberN.I.

139.—(1) This regulation applies in relation to a continuous period of pensionable service under the scheme.

(2) All member contributions and payments resulting from the exercise of an option under Schedule 1 (“Payments for extra pension”) made by the member in relation to the period of pensionable service are only refundable if—

(a)regulation 24 (opting out before the end of one month) applies; or

(b)the member’s pensionable service ceases and—

(i)the member has less than 2 years’ qualifying service;

(ii)if a transfer payment has been received by this scheme in relation to the member, it was from another occupational pension scheme; and

(iii)the member has not reached normal pension age under this scheme.

(3) If paragraph (2)(b) applies, the member is entitled to be paid an amount equal to the sum of all member contributions and payments for extra pension made by the member, less an amount equal to the income tax payable under section 205 (short service refund lump sum charge) of the 2004 Act(1) as a result of a refund of those contributions and payments.

(4) If all [F9member] contributions and payments for extra pension made by the member are refunded under this regulation, the member’s rights under this scheme in relation to the period [F9of] pensionable service are extinguished.

Textual Amendments

Commencement Information

I6Reg. 139 in operation at 1.4.2015, see reg. 1(3)

(1)

Section 205 was amended by Finance Act 2013 (c.29) Schedule 46 paragraphs 119 and 121 and S.I. 2010/536

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