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The National Health Service Pension Scheme Regulations 1995

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Changes over time for: Section D2

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There are outstanding changes not yet made by the legislation.gov.uk editorial team to The National Health Service Pension Scheme Regulations 1995. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

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Contributions by employing authoritiesE+W+S

D2.—[F1(1) Each employing authority must contribute to the scheme, in respect of the pensionable pay of each member in pensionable employment with the authority, at the rate determined by the Secretary of State and specified in paragraph (2) (“the employer’s standard rate”).

(1A) The employer’s standard rate shall include the cost of providing any increases in pensions which are payable by virtue of Part 1 of the Pensions (Increase) Act 1971.

(1B) In determining the employer’s standard rate, the Secretary of State must [F2consider the advice of the Scheme Actuary] and obtain the Treasury’s consent.

(2) The employer’s standard rate is [F320.6%].]

(3) In addition to the contributions payable under paragraph (1), where, on leaving pensionable employment, a pension becomes payable to a member under regulation E3 (early retirement on grounds of redundancy) [F4or regulation E3A (early retirement pension (termination of employment by employing authority)] [F5in circumstances where regulation E3AB does not apply] F6... the employing authority must, subject to paragraph (8), make additional contributions to the Secretary of State in respect of—

(a)the cost of providing the pension under regulation E3 [F7(including any amount of pension that is exchanged for a lump sum under regulation E7)] for the period between the member’s leaving pensionable employment and reaching age 60 or, in the case of a member who is a special class officer, the age of 55;

[F8(b)the cost of providing the pension [F9(including any amount of pension that is exchanged for a lump sum under regulation E7)] under—

F10(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)regulation E3A for the period between the member’s leaving pensionable employment and reaching age 60 or, in the case of a member to whom regulation R2 or R3 applies, age 55;]

(c)the cost of providing, under regulation R6 (members entitled to fees for domiciliary consultations), any benefit that supplements the pension referred to in sub–paragraph (a) or (b) above for the period referred to in those sub–paragraphs;

[F11(d)the cost of providing compensation under regulation 4(1) (payment of compensation), 8(1) (compensation payable to widow, widower [F12, surviving civil partner] or dependants) or 9 (compensation where lump sum on death becomes payable) of the National Health Service (Compensation for Premature Retirement) Regulations 2002;]

(e)the cost of providing any increase under Part I of the Pensions (Increase) Act 1971 M1 in the rate of the benefits referred to in sub–paragraphs (a) to (d) [F13which have not been contributed pursuant to paragraph (1)], but in the case of the benefits referred to in sub–paragraphs (a) to (c), only for the periods referred to in those sub–paragraphs; and

(f)the additional cost attributable to early payment of the lump sum on retirement under regulation E6, such cost being determined by the Secretary of State on the advice of [F14the Scheme Actuary];

and where, on such a pension becoming payable, a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the employing authority in relation to whom the redundancy arose or by whom the consent to early retirement pension was given shall also be responsible for making additional contributions in accordance with this paragraph in respect of that other pension.

[F15(3A) Where, on leaving pensionable employment, a pension becomes payable to a member under regulation E3A in circumstances where regulation E3AB applies, in addition to the contributions payable under paragraph (1), the employing authority must make a single lump sum contribution to the Secretary of State of the relevant amount not less than one month before the pension becomes payable.

(3B) The relevant amount is whichever is the lesser of—

(a)the amount the Secretary of State determines, having regard to the advice of the Scheme Actuary, is required to meet the cost of the pension under regulation E3A and the lump sum under regulation E6 in circumstances where regulation E3AB applies; and

(b)the amount the employing authority would otherwise be required to pay to the member in consequence of the member’s redundancy.]

(4) Any contributions that are payable under paragraph (1) shall be paid to the Secretary of State on the same day as the member’s contributions under regulation D1(5).

(5) Any additional contributions that are payable to the Secretary of State under paragraph (3)(a), (c), (d), (e) and (f) shall be payable—

(a)quarterly, before the end of the quarter following that in respect of which the costs in question arose; or

(b)if the Secretary of State agrees, by—

(i)a single payment of an amount determined by the Secretary of State, on the advice of [F16the Scheme Actuary], made within one month of the date on which the pension under regulation E3 became payable, or

(ii)not more than 5 equal annual instalments each of an amount determined by the Secretary of State, on the advice of [F17the Scheme Actuary], the first of which to be made within one month of the date on which the pension under regulation E3 became payable and the others to be paid by the 31st October in each of the following 4 financial years.

(6) An employing authority making quarterly additional contributions in accordance with paragraph (5)(a) may, if the Secretary of State agrees, discharge its liability under paragraph (3) by making—

(a)a single payment of an amount determined by the Secretary of State, on the advice of [F18the Scheme Actuary], made within one month of the date on which notice of the Secretary of State’s consent is given to the employing authority, or

(b)not more than 5 equal annual instalments each of an amount determined by the Secretary of State on the advice of [F19the Scheme Actuary], the first of which to be made within one month of the date on which notice of the Secretary of State’s consent is given to the employing authority and the others to be paid by the 31st October in each of the following 4 financial years.

(7) Any additional contributions that are due to the Secretary of State under paragraph (3)(b), (c), (e) and (f) shall be payable in whichever of the following ways the employing authority chooses—

(a)by a single payment of an amount determined by the Secretary of State, on the advice of [F20the Scheme Actuary], made within one month of the date on which the pension under regulation [F21E3A] F22... became payable, or

(b)by not more than 5 equal annual instalments each of an amount determined by the Secretary of State, on the advice of [F23the Scheme Actuary], the first of which to be made within one month of the date on which the pension under regulation [F21E3A] F22... became payable and the others to be paid by the 31st October in each of the following 4 financial years.

[F24This is subject to paragraph (7A).]

[F25(7A) Where the member leaves pensionable employment on or after 1st April 2013, any additional contributions that are due to the Secretary of State under paragraph (3)(b), (c), (e) and (f) may only be paid by a single payment of an amount determined by the Secretary of State on the advice of the Scheme Actuary: that payment must be made within one month of the date on which the pension under regulation E3A became payable.]

[F26(7B) In the case of an employing authority which is an Independent Provider—

(a)any additional contributions that are due to the Secretary of State under paragraph (3)(b), (c), (e) and (f) must be paid within one month of the date on which that Provider is notified of that fact;

(b)where a Provider fails to make the payment in accordance with paragraph (a), any entitlement to benefits under regulation E3A ceases.]

(8) For the [F27purposes of paragraph (3) or (3A)], an employing authority shall not be responsible for meeting any costs in respect of the early payment of benefits to the extent that any such benefits are attributable to a period of additional service purchased by the member.

[F28(9) Where an employing authority which is—

(a)a GMS practice;

(b)a PMS practice;

(c)an APMS contractor; or

(d)an OOH provider,

fails to pay or remit [F29, or has previously failed to pay or remit] contributions in accordance with the provisions of this regulation, the Secretary of State may thereafter require that authority to have in force a guarantee, indemnity or bond in a form and amount, and provided by a person, approved by the Secretary of State, which provides for payment to the Secretary of State of all future liabilities of the employing authority under these Regulations or [F30such liabilities as are specified by the Secretary of State under these Regulations or] under the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 should that authority fail to meet them.]

[F31(10) In any particular case the Secretary of State may direct that, for the purposes of this regulation, “employing authority” includes one or more of—

(a)the transferee under a transfer of staff order pursuant to—

(i)in the case of England, section 28(4)(b) of, or paragraph 29(3) of Schedule 4 to, the 2006 Act;

(ii)in the case of Wales, section [F3222(4)(b)] of, or paragraph 8 of Schedule 3 to, the 2006 (Wales) Act;

(b)without limiting sub-paragraph (a), a successor, transmittee or assignee of an employing authority’s business or functions; and

(c)the last employing authority of a person to whom these Regulations apply.]

Textual Amendments

Marginal Citations

M11971 c.56. Part I of the Act has been amended by section 29(1) of, and paragraphs 84 to 86 of Schedule 6 to, the Superannuation Act 1972(c.11), section 3(2) and (3) of the Pension (Increases) Act 1974 (c.9), section 65(3) of, and Schedule 5 to, the Social Security Pensions Act 1975 (c.60) and section 108(1)(b) of, and Part I of Schedule 4 to, the Childrens Act 1975 (c.72), and Article 3 of S.I. 1972/1299.Seealso sections 69 and 59A of the Social Security (Pensions) Act 1975 (c.60) which have effect as if they were contained in Part I of the Act. Section 59A was inserted by the Social Security Act 1979 (c.18) section 11(4).

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