The Health and Social Care Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations (Northern Ireland) 2022

Amendment of regulation 11A

5.—(1) Regulation 11A (Further contributions by employing authorities in respect of excessive pay increases)(1) is amended as provided by paragraphs (2) to (7).

(2) In paragraphs (3)(b)(i), (4)(b)(i) and (5)(b), for “4.5%” substitute “7%”.

(3) Omit paragraphs (7) to (11).

(4) After paragraph (12) insert—

“(12A) Paragraphs (12B) to (12G) apply in circumstances where a payer has been notified of a liability to pay an excess employer contribution on or after 1 April 2021.

(12B) Where a payer—

(a) has paid all of the excess employer contribution; and

(b) applies for a determination under this paragraph which is received by the Department within a period of six months from the commencement of this regulation,

the Department must determine the excess employer contribution in accordance with this regulation.

(12C) Where the amount of any excess employer contribution payable following a determination under paragraph (12B) is less than the amount of any excess employer contribution together with any interest already paid, the Department must pay to the payer a sum equal to the difference between those amounts.

(12D) Where a payer—

(a) has failed to pay all, or any part, of the excess employer contribution; and

(b) applies for a determination under this paragraph which is received by the Department within a period of six months from the commencement of this regulation,

the Department must determine the excess employer contribution in accordance with this regulation.

(12E) Subject to paragraph (12F), the amount of any excess employer contribution payable following a determination under paragraph (12D) must be paid to the Department within 1 month of the Department notifying the payer of its liability for that amount.

(12F) where the amount of any excess employer contribution payable following a determination under paragraph (12D) is less than any excess employer contribution together with any interest already paid by the payer, the Department must pay to the payer a sum equal to the difference between those amounts.

(12G) Where the Department makes a determination under paragraph (12B) or (12D), any previous determination of an excess employer contribution payable in respect of the same member has no effect.”.

(5) In paragraph (17)(b), omit the words after “1st April 2015” to the end.

(6) After paragraph (19) insert—

“(19A) An increase in a member’s superannuable pay solely due to an increase in the national minimum wage is to be ignored for the purposes of this regulation.

(19B) Where—

(a) the Department has approved terms and conditions relating to HSC employment; and

(b) a member’s superannuable pay has increased pursuant to those terms and conditions,

the increase in the member’s superannuable pay is to be disregarded for the purposes of this regulation.

(19C) An increase in a member’s superannuable pay by reason of an amount in respect of a national award recommended by the Advisory Committee on Clinical Excellence Awards is to be ignored for the purposes of this regulation.

(19D) An increase in a member’s superannuable pay due to promotion on the basis of fair and open competition is to be ignored for the purposes of this regulation.

(19E) An increase in the superannuable pay of a non-GP provider due to an increase in partnership profits within the three year period immediately prior to the date on which the non-GP provider ceased to be in superannuable employment is to be ignored for the purposes of this regulation if the non-GP provider’s percentage share in the partnership profits:

(a) has not increased during the same three year period;

(b) has increased during the same three year period, but only as the result of another partner leaving the practice; or

(c) has increased during the same three year period, but only as the result of another partner reducing their sessional commitment.

(19F) An increase in a member’s superannuable pay solely due to the ending of a salary sacrifice arrangement is to be ignored for the purposes of this regulation.”.

(7) In paragraph (21) for sub-paragraph (h), substitute—

“(h) “national minimum wage” means the single hourly rate prescribed by the Department pursuant to section 1(3) of the National Minimum Wage Act 1998;

(i) “salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of superannuable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers.”.

(1)

Regulation 11A was inserted by S.R. 2015 No.121, regulation 7