The National Health Service Pension Scheme Regulations 2008

2.C.3    Employees

(1) If, at any time during the 2008-2009 scheme year and having no earlier officer service or practitioner service, a member commences pensionable employment (including a zero hours contract) under this Part of these regulations—

(a) that member’s pensionable pay shall be calculated according to the formula—

where—

• EPP is the amount of pensionable pay that the member’s employing authority estimates will be payable to the member in respect of that employment during the 2008-2009 scheme year if that member is in employment on a whole-time basis; and

• NDPE is the number of days of pensionable employment from the date employment commences to the end of the 2008-2009 scheme year, and

(b) contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable pay referred to in column 1 of that table corresponding to the member’s estimated pensionable pay for the 2008–2009 scheme year calculated in accordance with this paragraph.

(2) If a member holds two or more pensionable employments under this Part of these regulations at the same time, each of those employments shall be treated separately for the purposes of calculating and paying contributions.

(3) If a member who is in employment under this Part of these regulations (“the earlier employment”) which is not a zero hours contract—

(a) commences a further employment (“the later employment”) at any time during the 2008-2009 scheme year which is not a zero hours contract; and

(b) that later employment is held concurrently with the earlier employment,

the member shall pay contributions in respect of the later employment at the rate specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable pay referred to in column 1 of that table corresponding to the member’s estimated pensionable pay for the 2008–2009 scheme year calculated in accordance with paragraph (1).

(4) If a member—

(a) at any time during the 2008-2009 scheme year, ceases pensionable employment that is not a zero hours contract (“the earlier employment”) and is not held concurrently with another pensionable employment which is not a zero hours contract; and

(b) after so ceasing, the member next commences a further pensionable employment that is not a zero hours contract (“the later employment”) and is not held concurrently with another pensionable employment which is not a zero hours contract,

the member shall continue to pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(5) If a member—

(a) at any time during the 2008-2009 scheme year, ceases to be in two or more employments that were not zero hours contracts and were at one time held concurrently with each other (“the earlier employments”);

(b) those earlier employments did not all cease on the same day; and

(c) that member next commences a further pensionable employment that is not a zero hours contract (“the later employment”),

the member shall continue to pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier employments was the last to cease.

(6) If a member—

(a) at any time during the 2008-2009 scheme year, ceases to be in two or more employments that were not zero hours contracts and were at one time held concurrently with each other (“the earlier employments”);

(b) the last two or more of those earlier employments ceased on the same day; and

(c) that member next commences a further pensionable employment that is not a zero hours contract (“the later employment”),

the member shall pay contributions in respect of the later employment at the rate specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable earnings referred to in column 1 of that table corresponding to the member’s pensionable pay for the 2008–2009 scheme year calculated in accordance with paragraph (1).

(7) If a member—

(a) commences pensionable employment (other than a zero hours contract) under this Part of these regulations at any time during the 2008-2009 scheme year (“the later employment”);

(b) has previous service under Part 3 of these regulations during that scheme year in respect of which he was liable to pay contributions to the scheme under that Part and that service was—

(i) as a practitioner (other than a dentist performer), or

(ii) as a dentist performer, or

(iii) both as a practitioner and as a dentist performer (one of which ceased before the other), and

(iv) all the previous Practitioner service ceased prior to the commencement of the later service,

that member shall pay contributions in respect of the later employment at the rate determined under Part 3 of these regulations for that earlier service that ceased immediately prior to the commencement of the later employment.

(8) If a member—

(a) commences pensionable employment (other than a zero hours contract) under this Part of these regulations (“the later service”) at any time during the 2008-2009 scheme year;

(b) has previous service under Part 3 of these regulations during that scheme year in respect of which he was liable to pay contributions to the scheme under that Part and that service was both as a practitioner and as a dentist performer, but

(c) all such Practitioner service had ceased on the same day and prior to the commencement of the later employment,

the member shall pay contributions in respect of the later employment at the rate specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable pay referred to in column 1 of that table corresponding to the member’s pensionable pay for the 2008–2009 scheme year calculated in accordance with paragraph (1).

(9) If, in respect of a member, none of the foregoing paragraphs of this regulation apply, for the purpose of determining a member’s relevant contribution rate, the Secretary of State must determine the amount of the member’s pensionable pay to be attributed to the 2008-2009 scheme year and, in doing so, shall (in addition to the matters referred to in paragraph 2.C.2(4)) have regard to that pensionable pay attributable to pensionable employment comparable to the member’s pensionable employment, prevailing pay scales and prevailing rates of pensionable allowances.

(10) If a non-GP provider commences pensionable employment for the first time (having no earlier employment or service under Parts 2 or 3) at any time during the 2008-2009 scheme year—

(a) that non-GP provider’s pensionable pay in respect of that scheme year shall be the amount agreed between the host Trust or Board on the one hand and the provider on the other hand as representing their estimate of the provider’s pensionable pay from all provider sources for that year; and

(b) contributions payable for that part year shall be those specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.

(11) If a non-GP provider—

(a) commences further pensionable employment (“the later employment”) at any time during the 2008-2009 scheme year;

(b) at the time of commencing that later employment—

(i) has other pensionable employment as a non-GP provider in respect of which he is liable to pay contributions in accordance with paragraph (10) of this regulation, or

(ii) had previously been, but no longer is, in other pensionable employment in respect of which he was liable to pay contributions in accordance with paragraph (10) of this regulation,

(“the earlier employment”),

the non-GP provider shall continue to pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(12) If paragraph (11) applies and the non-GP provider had two or more earlier pensionable employments, that non-GP provider shall continue to pay contributions in respect of the later employment—

(a) at the same rate as that which applied to whichever of the earlier employments was the last to cease, or

(b) if all of those earlier pensionable employments, or the last two or more of them, ceased on the same day, in accordance with paragraph (10) of this regulation.

(13) If paragraph (11) would apply but for the fact that the earlier officer service, or one or more of them in the case of multiple earlier officer services was a zero hours contract, the non-GP provider shall pay contributions in respect of the later employment referred to in paragraph (11)(a) at the rate determined in accordance with paragraph (10).

(14) In any case where paragraph (1) applies and it is apparent at the time when the person becomes an active member in an employment under this Part the person’s pensionable pay in that employment includes any amount that is variable, that amount is to be taken as such amount as the employing authority consider appropriate for the 2008/09 scheme year and, in the case of a member who works part time, is the variable amount that would be paid in respect of a comparable whole time employment.

(15) If a transfer payment from a corresponding health service scheme is accepted in respect of a person, the person is treated for the purposes of this regulation as if—

(a) the person was an active member of the Scheme during any period during which the person was an active member of that scheme, and

(b) the pay by reference to which the person’s benefits under that scheme were calculated were pensionable pay for the purposes of the Scheme.

(16) If, apart from this paragraph, the pensionable pay determined for a scheme year in respect of a member’s employment would not be a whole number of pounds, it must be rounded down to the nearest whole pound.

(17) In this regulation “a zero hours contract” means pensionable employment under this Part of the regulations under which—

(a) an employing authority does not guarantee to provide work for the member;

(b) there are no specified working hours or working patterns;

(c) the member is paid only for work actually done under it.