The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) Regulations 2014

Amendment of regulation 2.J.14

24.  In regulation 2.J.14 (employing authority and certain member record keeping and contribution estimates)—

(a) in paragraph (3), after “zero” insert “and no contributions paid in respect of that scheme year are to be refunded”; and

(b) for paragraphs (6) to (9), substitute—

“(6) An employing authority must, in respect of a person, keep a record of all—

(a) contributions paid under regulation 2.C.1, 2.C.8 or 2.C.10;

(b) contributions due under regulation 2.C.1, 2.C.8 or 2.C.10, but unpaid;

(c) contributions paid under regulation 2.C.5;

(d) contributions due under regulation 2.C.5, but unpaid;

(e) hours or sessions referred to in regulation 2.A.3;

(f) pensionable pay or, in the case of a non-GP Provider, pensionable earnings ;

(g) absences from work referred to in regulation 2.A.5;

(h) commencement and termination of pensionable employment;

(i) reasons for termination of pensionable employment.

(7) That record is to be kept in a manner approved by the Scottish Ministers.

(8) Except where the Scottish Ministers waive such requirement, an employing authority must provide a composite statement in respect of the matters referred to in paragraph (6) in respect of all scheme members to the Scottish Ministers within 2 calendar months of the end of each scheme year.

(9) Where an employing authority has provided the information in accordance with paragraph (8) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Scottish Ministers with the revised information.

(10) In respect of each scheme year an employing authority must, within 2 months of a request and in a manner specified by the Scottish Ministers, provide the Scottish Ministers with details of the total contributions paid for all scheme members under regulations 2.C1, 2.C.5 and 2.C.8.

(11) Where an employing authority has provided the information requested pursuant to paragraph (10) and there is a revision to the total contributions paid, that employing authority must, within 1 month of the change, provide the Scottish Ministers with the revised total.

(12) In respect of each scheme year an employing authority must, 1 month before the beginning of that scheme year and in a manner specified by the Scottish Ministers, provide them and, in the case of a non-GP Provider, the host Board with a statement of estimated total contributions due under regulations 2.C.1, 2.C.5 and 2.C.8.”.