The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

Members' contributions: supplementary: dental practitioners N.I.

38.—(1) This regulation applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being a dental practitioner.

(2) Paragraph (3) applies if, in respect of a scheme year, M—

(a) has reconciled or certified M's pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of those earnings to the [F1 Department] , or

(b) was not required to reconcile or certify M's earnings in accordance with Part 1 of Schedule 10, but the [F2 Department] has the figure that represents M's pensionable earnings for the scheme year.

(3) M's contributions payable for the scheme year in question are those specified in column 2 of the [F3 relevant table in regulation 31] in respect of the amount of pensionable earnings referred to in column 1 of that [F4 table] which corresponds to the aggregate of—

(a) reconciled, certified or final pensionable earnings from all group D sources uprated according to the formula:

where—

PE is the reconciled, certified or final amount of dental practitioner's pensionable earnings from all group D sources for the year;

[F5 NDPS is the number of days of dental practitioner service in the scheme year]; and

b

any additional pensionable earnings M is treated as having received during an absence from work in accordance with regulation 28.

(4) If paragraph (3) does not apply to M in respect of a scheme year, M must pay contributions at the rate in column 2 of the [F6 relevant table in regulation 31] on the basis of whichever the [F7 Department] considers the most appropriate in the circumstances—

(a) the amount of M's earnings that has been agreed by the [F7 Department] and M, or

(b) the amount of M's earnings that correspond to M's most recent certified or final pensionable earnings referred to in paragraph (2), or

(c) the amount of M's earnings that corresponds to the [F7 Department]'s estimate of M's pensionable earnings from all group D sources for the year uprated in accordance with the formula in paragraph (3)(a).

(5) If paragraph (4) applies to M in respect of a scheme year, and paragraph (2)(a) or (b) is subsequently satisfied in respect of that year, M must pay contributions at the rate determined in accordance with paragraph (3).

(6) The [F8 Department] may adjust M's contribution rates for a scheme year determined in accordance with paragraph (4)—

(a) by agreement between M and the [F8 Department] , or

(b) without such agreement, if the [F8 Department] is satisfied that M's pensionable earnings will exceed the amount used to so determine the contribution rate.

Textual Amendments

F1 Word in reg. 38(2)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 36

F2 Word in reg. 38(2)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 36

F3 Words in reg. 38(3) substituted (1.11.2022) by The Health and Social Care Pension Scheme (Member Contributions) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/244), regs. 1(2), 6(2)(a)

F4 Word in reg. 38(3) substituted (1.11.2022) by The Health and Social Care Pension Scheme (Member Contributions) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/244), regs. 1(2), 6(2)(b)

F5 Words in reg. 38(3)(a) substituted (with effect in accordance with reg. 1(8) of the amending Rule) by The Health and Social Care Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/196), regs. 1(2), 59

F6 Words in reg. 38(4) substituted (1.11.2022) by The Health and Social Care Pension Scheme (Member Contributions) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/244), regs. 1(2), 6(3)

F7 Word in reg. 38(4) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 36

F8 Word in reg. 38(6) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 36

Modifications etc. (not altering text)

C1 Reg. 38 modified(temp) 31.03.2024 (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 31

C2 Reg. 38(4)(b) applied (with modifications) (1.4.2015) by The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/122), regs. 1, 12(2)