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The National Health Service Superannuation Scheme (Scotland) Regulations 2011

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U4.—(1) The actuarial report referred to in regulation U3 (accounts and actuarial reports) must specify—

(a)a recommended contribution rate (RCR); and

(b)a projected yield from members’ contributions (PYM).

(2) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995(1) have changed as a consequence of determinations made by the Secretary of State under regulation U4 of those regulations, the actuarial report referred to in regulation U3 (accounts and actuarial reports) must also specify—

(a)a recommended contribution rate (RCR1), as if the changes in England and Wales had been applied in Scotland; and

(b)a projected yield from members’ contributions (PYM1) as if the changes in England and Wales had been applied in Scotland.

(3) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995 have changed as a consequence of determinations made by the Secretary of State under regulation U4 of those regulations, the initial employers’ contribution rate (IECR) will be calculated as RCR1 minus PYM1.

(4) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995 have not changed as a consequence of determinations made by the Secretary of State under regulation U4 of those regulations, the initial employers’ contribution rate (IECR) will be calculated as RCR minus PYM.

(5) Subject to paragraph (6) employing authorities will pay contributions under regulation D2 (contributions and other payments by employing authorities) at the rate of IECR.

(6) In the event that IECR is more than one percentage point greater than or less than the rate payable by employing authorities in England and Wales under regulation U4 of the National Health Service Pension Scheme Regulations 1995, for the same period, the relevant member contribution rates and employer contribution rates will be subject to review by the Scottish Ministers having—

(a)taken advice from the scheme actuary; and

(b)consulted with Her Majesty’s Treasury and such employee and employer representatives as appear to the Scottish Ministers to be appropriate.

(1)

S.I. 1995/300, to which there are amendments not relevant to these Regulations.

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