The National Health Service Pension Scheme Regulations 2008

Contributions by employing authorities E+W

2.C.5    Contributions by employing authorities: general E+W

(1) Each employing authority must contribute to the scheme, in respect of each person who is an active member of the scheme in an employment with the authority, at such a rate as the Secretary of State specifies from time to time.

[F1 (2) In specifying such a rate, the Secretary of State must—

(a) obtain the consent of the Treasury, and

(b) take account of the advice of the Scheme actuary and the cost of providing for any increase in pensions under the Scheme as a result of orders made under the provisions of the Pensions (Increase) Act 1971 and section 59 of the Social Security Pensions Act 1975.]

(3) Any contributions payable under this regulation must be paid to the Secretary of State on the same day as the member’s contributions under regulation 2.C.1.

(4) If for any period a person holds more than one employment with an employing authority in respect of which the person is an active member of the Scheme, this regulation and regulation 2.C.6 apply in respect of each of those employments as if it were the only employment held.

(5) The rate for the period commencing on 1^st April 2008 and ending on 31^st March 2009 is 14.0%.

[F2 (6) In any particular case the Secretary of State may direct that, for the purposes of this Chapter, “employing authority” includes one or more of—

(a) the transferee under a transfer of staff order pursuant to—

(i) in the case of England, section 28(4)(b) of, or paragraph 29(3) of Schedule 4 to, the 2006 Act;

(ii) in the case of Wales, section 22(4)(b) of, or paragraph 8 of Schedule 3 to, the 2006 (Wales) Act;

(b) without limiting sub-paragraph (a), a successor, transmittee or assignee of an employing authority’s business or functions; and

(c) the last employing authority of a person to whom these Regulations apply.]

Textual Amendments

F1 Reg. 2.C.5(2) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 33(a) (with reg. 93)

F2 Reg. 2.C.5(6) inserted (with effect from 1.4.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(6), 33(b) (with reg. 93)

2.C.6    Contributions by employing authorities: members becoming entitled to pensions under regulation 2.D.11 E+W

(1) If a pension becomes payable to a member under regulation 2.D.11 (early retirement on termination of employment by employing authority), the employing authority must make a contribution to the Secretary of State in respect of—

(a) the cost of providing the pension under that regulation for the period between the member leaving the employment in which the member was an active member and reaching the age of 65, and

(b) the cost of providing for any increase in the rate of the benefits referred to in sub-paragraph (a) for that period as a result of orders made under section 59 of the Social Security Pensions Act 1975 (so far as not already met by contributions made under regulation 2.C.5(1)).

(2) If, on a pension under regulation 2.D.11 becoming payable to a member in respect of the termination of the member’s employment with an employing authority (“the first authority”), a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the first authority must also make any additional contributions due in accordance with paragraph (1) in respect of that other pension.

(3) An employing authority is not responsible for meeting any costs in respect of the early payment of benefits to the extent that the benefits are attributable to contributions made under regulation 2.C.8, 2.C.10 or 2.C.11.

(4) Any contributions payable under this regulation must be paid—

(a) except in a case within paragraph (b), by a single payment made within one month of the date on which the pension under regulation 2.D.11 became payable, or

(b) if the Secretary of State agrees, by not more than 5 equal annual instalments, the first of which is to be paid within one month of the date on which the pension under regulation 2.D.11 became payable and the others by 31 October in each of the following 4 scheme years.

(5) The following amounts must be determined by the Secretary of State on the advice of the Scheme actuary—

(a) the costs mentioned in paragraph (1),

(b) the amount of the payment mentioned in paragraph (4)(a), and

(c) the amount of each of the instalments payable under paragraph (4)(b).

2.C.7    Guarantees, indemnities and bonds E+W

(1) This regulation applies if—

(a) an employing authority fails to pay contributions in accordance with regulation 2.C.5 or 2.C.6, and

(b) the authority is—

(i) a GMS practice;

(ii) a PMS practice;

(iii) an APMS contractor; or

(iv) an OOH provider.

(2) The Secretary of State may require the authority to have in force a guarantee, indemnity or bond which provides for payment to the Secretary of State, should that authority fail to meet them, of all future liabilities of the authority under—

(a) this Part, or

(b) the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000(1).

(3) The guarantee, indemnity or bond must be in such form, in respect of such an amount and provided by such a person as the Secretary of State approves for the purpose.

(1)

S.I. 2000/619, amended by S.I. 2001/1428 and 3649, 2002/610, 2005/3074, 2006/600 and 2007/3280.