The National Health Service Pension Scheme Regulations 2008

2.C.1    Contributions by members E+W

(1) Each active member must make contributions to the Scheme in respect of the member’s pensionable pay in accordance with regulation 2.C.2—

(a) until the member completes 45 years’ pensionable service, or

(b) where the notice required by regulation 2.A.2(3) has been properly received, until the member ceases officer service.

(2) The member’s employing authority in respect of the employment must deduct the member’s contributions from the member’s earnings for the period and pay them to the Secretary of State not later than the 19th day of the month following the month in which the earnings were paid.

(3) A non-GP provider shall pay C1 contributions to the host Trust or Board.

(4) If a non-GP provider 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, that authority shall—

(a) deduct C1 contributions from any pensionable pay it pays that person, and

(b) if it is not also the host Trust or Board, pay those contributions to that Trust or Board.

(5) Subject to paragraph (6), if a non-GP provider is—

(a) an employing authority which is a GMS practice, a PMS practice or an APMS contractor, or

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

that employing authority must pay C5 contributions to the host Trust or Board.

(6) If a non-GP provider is a shareholder or partner in more than one employing authority referred to in paragraph (5), each employing authority must pay C5 contributions on any pensionable pay 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 host Trust or Board.

(7) If paragraph (4) applies (but paragraph (5) does not) and the employing authority referred to in that paragraph—

(a) is not the host Trust or Board, that authority must pay C5 contributions to the host Trust or Board;

(b) is the host Trust or Board, that Trust or Board must pay C5 contributions to the Secretary of State in respect of any pensionable pay it pays to the non-GP provider.

(8) Contributions which are required to be paid to the host Trust or Board in accordance with this regulation must be paid to that Trust or Board not later than the 7th day of the month following the month in which the earnings were paid.

(9) It shall be a function of the host Trust or Board to pay the contributions—

(a) paid to it by a non-GP provider;

(b) paid to it by another employing authority;

(c) it is liable to pay by virtue of paragraph (7)(b),

in accordance with the provisions of this regulation, to the Secretary of State not later than the 19th day of the month following the month in which the earnings were paid.

(10) Without prejudice to any other method of recovery, if in respect of C1 contributions—

(a) a non-GP provider has failed to pay contributions; or

(b) an employing authority has failed to deduct such contributions,

in accordance with this paragraph, the Secretary of State may recover any sum that remains due in respect of those contributions by deduction from any payment by way of benefits to, or in respect of, the member entitled to them if—

(a) the member agrees to such a deduction; and

(b) the deduction is to the member’s advantage.

(11) For the purposes of this regulation—

(a) “C1 contributions” means contributions payable under regulation 2.C.1 by a non-GP provider under the scheme;

(b) “C5 contributions” means contributions payable under regulation 2.C.5 by an employing authority in respect of a non-GP provider.

(12) If an employing authority fails to deduct contributions payable by a member in respect of an employment from the member’s earnings and the member agrees, the Secretary of State may recover any sum that remains due in respect of those contributions by deduction from any payment by way of benefits to, or in respect of, the member.

(13) Paragraph (12) does not affect any other right of recovery the Secretary of State may have.

(14) A member who is absent from service in circumstances within regulation 2.A.4(1) to (3) may make contributions to the Scheme in respect of the member’s pensionable pay in accordance with those regulations and regulation 2.C.2.