The National Health Service Pension Scheme (Scotland) Regulations 2008

Meaning of “pensionable pay”

2.A.8—(1) In this Part, subject to the following provisions of this regulation, “pensionable pay” means all salary, wages, fees and other regular payments made to a person in respect of employment in which the person is an active member of the scheme.

(2) In the case of a member who, in addition to one or more such employments, holds an honorary office or appointment, any distinction award payable to the member as a consequence of holding the honorary office or appointment, is treated–

(a) in the case of a member in one such employment, as pensionable pay of that employment; and

(b) in the case of a member in 2 or more such employments, as pensionable pay of such of those employments as the Scottish Ministers consider appropriate.

(3) “Pensionable pay” does not include–

(a) bonuses;

(b) payments made to cover expenses; or

(c) payments for overtime.

(4) If–

(a) a person is an active member in respect of 2 or more part-time employments; and

(b) in the opinion of the Scottish Ministers, the total pensionable pay for the employments (apart from this paragraph) exceeds the amount that would be the pensionable pay for a comparable whole time employment, not held concurrently with any other employment under which services of the kinds performed in the 2 or more part-time employments are performed,

the excess pensionable pay is ignored for the purposes of this Part.

(5) In the case of a non GP provider who is not in receipt of any salary, wages, fees or any other regular payment, pensionable pay means practitioner income less any sum on account of practice expenses (for these purposes, contributions payable under regulation 2.C.1(5) or (6) (contributions of members) are neither practitioner income nor practice expenses).

(6) For the purposes of this regulation, the practitioner income of a non GP provider means income that accrues to the non GP provider which is derived from–

(a) a GMS contract;

(b) a section 17C agreement;

(c) an HBPMS contract;

(d) payments from, or to, a practitioner who is a GMS practice, a section 17C agreement practice or an HBPMS contractor in respect of the performance of certification services, commissioned services or collaborative services.

(7) In the case of a non GP provider who is in partnership with a principal medical practitioner practising in partnership, the pensionable earnings of each non GP provider who is a partner in a partnership shall be calculated by aggregating the pensionable earnings of each partner (including for this purpose, any amount that would constitute pensionable earnings in the case of any of them who are not included in the scheme) and, subject to paragraph (8), dividing the total equally by reference to the number of such partners.

(8) If the non GP providers and any principal medical practitioners who are partners in a partnership do not share equally in the partnership profits, they may elect that each partner’s pensionable earnings shall correspond to each partner’s share of the partnership profits.

(9) The calculations described in paragraph (8) will be made by the Health Board or someone appointed on its behalf to which the partners are required to give notice of their election in accordance with paragraph (10).

(10) Non GP providers and any principal medical practitioners who are partners in any partnership must exercise the election described in paragraph (8) by giving notice in writing to their contracting Health Board or someone appointed on its behalf, in accordance with paragraph (11).

(11) A notice given under this regulation–

(a) must be signed by all the non GP providers and principal medical practitioners in the partnership and must state as a fraction each non GP provider’s and practitioner’s share in the partnership profits;

(b) will take effect–

(i) from the date agreed between the partners and the Health Board concerned; or

(ii) if no agreement is reached, a date decided by the Scottish Ministers;

(c) will continue in effect until cancelled or amended by a subsequent notice in writing signed by all the partners in the partnership; and

(d) will be automatically cancelled upon a change in the members of the partnership.