The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Changes over time for: Section 161

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[F1Members' contribution rateN.I.

161.—[F2(1) Contributions under regulation 160(1) must be paid at the member’s contribution rate for the scheme year in question.

(2) A member’s contribution rate is the percentage specified in column 2 of the relevant table in paragraph (17) in respect of the corresponding pensionable earnings band specified in column 1 of that table into which the member’s pensionable earnings falls.

(3) The pensionable earnings bands and contribution percentage rates shall be determined in accordance with the relevant table in respect of each scheme year.]

(5) If, in respect of a scheme year, a practitioner (other than a dentist performer) has—

(a)certified their pensionable earnings in accordance with regulation 260 and forwarded a record of those earnings to the host Board; or

(b)was not required to certify their earnings in accordance with that regulation but the host Board has the figure that represents the practitioner’s pensionable earnings for that scheme year,

contributions payable for that scheme year, shall be those specified in column 2 of [F3the relevant table in paragraph (17)] in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

(i)the certified or final pensionable earnings from all practitioner sources, and

(ii)any additional pensionable earnings the practitioner (other than a dentist performer) is treated as having received during a break in service in accordance with regulation 144.

(6) If paragraph (5) does not apply to a practitioner (other than a dentist performer) in respect of a scheme year, contributions are payable for that scheme year at the rate in column 2 of [F3the relevant table in paragraph (17)] [F4on the basis of whichever of the following the host Board considers the most appropriate in the circumstances] —

(a)[F5the amount of the practitioner’s (other than a dentist performer) earnings that] has been agreed between the host Board on the one hand and the practitioner on the other hand; or

(b)[F5the amount of the practitioner’s (other than a dentist performer) earnings that] corresponds to the practitioner’s most recent certified or final pensionable earnings referred to in paragraph (5); or

(c)[F5the amount of the practitioner’s (other than a dentist performer) earnings that] corresponds to the host Board’s estimate of the practitioner’s pensionable earnings from all practitioner sources for that year.

This is subject to paragraph (7).

(7) If paragraph (6) applies to a practitioner (other than a dentist performer) in respect of a scheme year and paragraph (5)(a) or (b) is subsequently satisfied in respect of that scheme year, that practitioner (other than a dentist performer) shall pay contributions at the rate determined in accordance with paragraph (5).

(8) If, for any scheme year, a dentist performer has—

(a)certified their pensionable earnings in accordance with regulation 260 and forwarded a record of those earnings to the host Board; or

(b)was not required to certify their earnings in accordance with that regulation but the host Board has the figure that represents the dentist performer’s pensionable earnings for that scheme year,

contributions payable for that scheme year, shall be those specified in column 2 of [F6the relevant table in paragraph (17)] in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

(i)certified or final pensionable earnings from all dentist performer sources, up-rated according to the formula—

where—

PE is the certified or final amount of dentist performer’s pensionable earnings from all dentist performer sources for that year;
[F7NDPS is the number of days of dentist performer’s service in the scheme year] to the end of the scheme year, and

(ii)any additional pensionable earnings the dentist performer is treated as having received during a break in service in accordance with regulation 144.

(9) If paragraph (8) does not apply to a dentist performer in respect of a scheme year, that dentist performer shall pay contributions at the rate in column 2 of [F6the relevant table in paragraph (17)] [F8on the basis of whichever of the following the host Board considers the most appropriate in the circumstances] —

(a)[F9the amount of the dentist performer’s earnings that] has been agreed between the host Board on the one hand and the dentist performer on the other hand; or

(b)[F9the amount of the dentist performer’s earnings that] corresponds to the dentist performer’s most recent certified or final superannuable earnings referred to in paragraph (8); or

(c)[F9the amount of the dentist performer’s earnings that] corresponds to the host Board’s estimate of the dentist performer’s pensionable earnings from all dentist performer sources for that year up-rated according to the formula referred to in paragraph (8) .

This is subject to paragraph (10).

(10) If paragraph (9) applies to a dentist performer in respect of a scheme year and paragraph (8)(a) or (b) is subsequently satisfied in respect of that scheme year, that dentist performer shall pay contributions at the rate determined in accordance with paragraph (8).

(11) A host Board may adjust a practitioner’s contribution rate for any scheme year determined in accordance with paragraph (6) or (9)—

(a)by agreement between the host Board on the one hand and the practitioner on the other hand; or

(b)without such agreement, if the host Board is satisfied that pensionable earnings will exceed the amount used to determine the contribution rate in accordance with those paragraphs.

(12) If a member is in practitioner service and concurrently in HSC employment in respect of which the member is liable to pay contributions in accordance with regulation 27, contributions payable in respect of the member’s practitioner service shall be determined under this Part and contributions payable in respect of the member’s HSC employment shall be determined under Part 2.

(13) Where a practitioner (other than a dentist performer) is also in service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) and the practitioner service as a dentist performer will each be treated separately under this regulation.

(14) In determining the contributions payable in accordance with [F10this regulation and regulation 162] , a host Board must take account of pensionable earnings as a practitioner or, as the case may be, a dentist performer, from all practitioner or, as the case may be, dentist performer sources, including any such pensionable earnings determined by another host Board.

(15) An employing authority that is not a host Board shall, in respect of any pensionable earnings it pays to a practitioner, take advice from the relevant host Board in determining the contributions payable in accordance with [F11this regulation and regulation 162] .

(16) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s practitioner service would not be a whole number of pounds, those earnings must be rounded down to the nearest whole pound.]

[F12(17) For the purposes of this paragraph, the “relevant table” means—

(a)in respect of the 2014-2015 scheme year, Table 1;

[F13(b)in respect of each scheme year from 2015-2016, Table 2.]

Table 1

Scheme Year 2014-15

Column 1 Pensionable Earnings Band	Column 2 Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,477	5.6%
£21,478 to £26,823	7.1%
£26,824 to £49,472	9.3%
£49,473 to £70,630	12.5%
£70,631 to £111,376	13.5%
£111,377 to any higher amount	14.5%

Table 2

[F14Scheme Years from 2015-2016]

Column 1 Pensionable Earnings Band	Column 2 Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,477	5.6%
£21,478 to £26,823	7.1%
£26,824 to £47,845	9.3%
£47,846 to £70,630	12.5%
£70,631 to £111,376	13.5%
£111,377 to any higher amount	14.5%]